SSRN Electronic Journal · 2001 · 374 citations · 38 references
BusinessAccountancyAccountingAgency TheoryAuditingFinancial AccountingAgency Theory In AccountingBoard DutiesBoard OversightEarnings ManagementEarnings ReportingFinancial Statement AuditsAbnormal AccrualsAccrual Earnings ManagementAgency Cost TheoryAnnual Earnings ReportingAudit Committee EffectivenessBoard Monitoring RoleCorporate Ownership Structure
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Separation of Ownership and Control
Eugene F. Fama, Michael C. Jensen · The Journal of Law and Economics · 1983 · 19.1K citations
Agency Problems and the Theory of the Firm
Eugene F. Fama · Journal of Political Economy · 1980 · 10.6K citations
Earnings Management During Import Relief Investigations
Jennifer Jones · Journal of Accounting Research · 1991 · 8.6K citations
Business, Accountancy, Accounting +13
Detecting Earnings Management.
Patricia Dechow, Richard G. Sloan · The Accounting Review · 1995 · 5.9K citations · Full text
Business, Accountancy, Accounting +17