Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia

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

Audit committee, board of director characteristics, and earnings management

April Klein · Journal of Accounting and Economics · 2002 · 4.5K citations · Full text

Management, Accountancy, Corporate Governance +16

Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*

Patricia Dechow, Richard G. Sloan, Amy Patricia Sweeney · Contemporary Accounting Research · 1996 · 4.2K citations

Business, Accountancy, Accounting +15

An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud

CFA Digest · 1997 · 3.7K citations

Business, Accountancy, Accounting +12

Disclosure level and the cost of equity capital.

Christine A. Botosan · The Accounting Review · 1997 · 3.6K citations

Business, Accountancy, Accounting +15