Earnings management strategies to maintain a string of meeting or beating analyst expectations

Sample Selection Bias as a Specification Error

James J. Heckman · Econometrica · 1979 · 28.4K citations

Econometric Model, Economics, Bias Detection +13

Earnings Management During Import Relief Investigations

Jennifer Jones · Journal of Accounting Research · 1991 · 8.4K citations

Import Relief, Earnings Management, Accounting +9

The economic implications of corporate financial reporting

John R. Graham, Campbell R. Harvey, Shiva Rajgopal · Journal of Accounting and Economics · 2005 · 6.5K citations

Corporate Financial Reporting, Business, Financial Statement +3

Auditor size and audit quality

Linda DeAngelo · Journal of Accounting and Economics · 1981 · 5.8K citations

Auditing, Continuous Auditing, Auditor Size +9

Detecting Earnings Management

Patricia Dechow, Richard G. Sloan, Amy P. Hutton · SSRN Electronic Journal · 1994 · 5.7K citations · Full text

Earnings Management, Accounting, Accounting Practice +9