Earnings management and accounting income aggregation

Earnings Management During Import Relief Investigations

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

Import Relief, Earnings Management, Accounting +9

Performance matched discretionary accrual measures

S.P. Kothari, Andrew J. Leone, Charles E. Wasley · Journal of Accounting and Economics · 2005 · 6.9K citations

Auditing, Performance Measure, Accounting +4

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

Earnings management and investor protection: an international comparison

Christian Leuz, Dhananjay Nanda, Peter D. Wysocki · Journal of Financial Economics · 2003 · 5.1K citations

Earnings Management, Accounting, Business +4

Earnings management through real activities manipulation

Sugata Roychowdhury · Journal of Accounting and Economics · 2006 · 5.1K citations

Earnings Management, Accounting, Accounting Policy +3