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1998 • 17,512 citations

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1997 • 15,789 citations

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1999 • 10,370 citations

Legal Determinants of External Finance

1997 • 9,511 citations

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2000 • 6,038 citations

The separation of ownership and control in East Asian Corporations

2000 • 5,113 citations

Earnings management to avoid earnings decreases and losses

1997 • 3,885 citations

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2000 • 3,323 citations

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2000 • 3,044 citations

Private Benefits of Control: An International Comparison

2004 • 2,565 citations

Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

2000 • 1,552 citations

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1999 • 1,139 citations

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2002 • 1,086 citations

The Value of the Voting Right: A Study of the Milan Stock Exchange Experience

1994 • 1,027 citations

Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data

2000 • 942 citations

The Relative Informativeness of Accounting Disclosures in Different Countries

1993 • 705 citations

Accounting standards and value relevance of financial statements: An international analysis

2000 • 617 citations

The Effects of Accounting Diversity: Evidence from the European Union

1994 • 436 citations

The Value of Corporate Votes and Control Benefits: A Cross-country Analysis

2000 • 270 citations

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2004 • 234 citations

The World Price of Earnings Opacity

2001 • 159 citations

Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia

2000 • 151 citations

Managing earnings surprises in the US versus 12 other countries

2001 • 131 citations

International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors

1998 • 124 citations

The Law on Corporate Directors' Self-Dealing: A Comparative Analysis

1998 • 45 citations

Expropriation of Minority Shareholders in East Asia

2000 • 41 citations

The Degree of Determination of National Accounting Systems — An Empirical Investigation

2000 • 37 citations