Performance Matched Discretionary Accrual Measures

A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity

Halbert White · Econometrica · 1980 · 26.1K citations

Social Sciences, Economics, Econometrics +11

A Simple, Positive Semi-Definite, Heteroskedasticity and Autocorrelation Consistent Covariance Matrix

Whitney K. Newey, Kenneth D. West · Econometrica · 1987 · 17.1K citations

Social Sciences, Economics, Econometrics +10

Risk, Return, and Equilibrium: Empirical Tests

Eugene F. Fama, James D. MacBeth · Journal of Political Economy · 1973 · 15.1K citations

Business, Economics, Finance +17

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