Earnings quality in privatized firms: The role of state and foreign owners

Law and Finance

Florencio López‐de‐Silanes, Andrei Shleifer, Robert W. Vishny · Journal of Political Economy · 1998 · 18.1K citations

Law, Corporate Governance, Finance +14

Earnings Management During Import Relief Investigations

Jennifer Jones · Journal of Accounting Research · 1991 · 8.6K citations

Business, Accountancy, Accounting +13

The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

Patricia Dechow, Ilia D. Dichev · The Accounting Review · 2002 · 5.3K citations

Business, Accountancy, Accounting +17

Earnings management and investor protection: an international comparison

Christian Leuz, Dhananjay Nanda, Peter D. Wysocki · Journal of Financial Economics · 2003 · 5.2K citations

Business, Accounting, Finance +16

Corruption

Andrei Shleifer, Robert W. Vishny · The Quarterly Journal of Economics · 1993 · 3.7K citations

Public Affairs, Public Governance, Public Policy +11