SSRN Electronic Journal · 2012 · 10 citations · 18 references
BusinessAccountancyAccountingCorporate DisclosureCorporate ReportingFinancial AccountingAccounting HarmonizationAccounting RegulationEarnings ManagementEarnings ReportingFinancial ReportingFinancial StatementsAccounting Standards HarmonizationAnnual Earnings ReportingCompliance With Accounting StandardsConsolidated Financial Statements HarmonizationCross-border Earnings ManagementEnforcementRegulatory Enforcement Mechanisms
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Earnings Management During Import Relief Investigations
Jennifer Jones · Journal of Accounting Research · 1991 · 8.6K citations
Business, Accountancy, Accounting +13
The market pricing of accruals quality
Jennifer Francis, Ryan LaFond, Per Olsson et al. · Journal of Accounting and Economics · 2005 · 3.2K citations
Business, Accountancy, Accounting +10
Executive incentives and the horizon problem
Patricia Dechow, Richard G. Sloan · Journal of Accounting and Economics · 1991 · 1.6K citations · Full text