How Representative are Cross-Listed Firms? An Analysis of Firm and Accounting Quality

Earnings Management During Import Relief Investigations

1991 • 8,024 citations

Detecting Earnings Management

1994 • 5,500 citations

The conservatism principle and the asymmetric timeliness of earnings1

1997 • 4,096 citations

Earnings management to avoid earnings decreases and losses

1997 • 3,885 citations

The effect of international institutional factors on properties of accounting earnings

2000 • 3,323 citations

Handbook of Parametric and Nonparametric Statistical Procedures

2003 • 1,310 citations

Racing towards the Top?: The Impact of Cross-Listings and Stock Market Competition on International Corporate Governance

2002 • 1,030 citations

The Geography of Equity Listing: Why Do Companies List Abroad?

2002 • 888 citations

Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure

2001 • 843 citations

The market reaction to international cross-listings: evidence from Depositary Receipts

1999 • 780 citations

The Conservatism Principle and the Asymmetric Timeliness of Earnings

1998 • 658 citations

The Effect of International Institutional Factors on Properties of Accounting Earnings

1999 • 477 citations

Earnings Management to Avoid Earnings Decreases and Losses

1997 • 394 citations

Investor Protection and Earnings Management: An International Comparison

2002 • 255 citations

Mean and variance of R2 in small and moderate samples

1987 • 250 citations

Earnings Momentum and Earnings Management

1999 • 196 citations

Implications of Accounting Research for the SEC's Consideration of International Accounting Standards for U.S. Securities Offerings

1999 • 190 citations

Economic Consequences of SEC Disclosure Regulation: Evidence from the OTC Bulletin Board

2004 • 111 citations

Why are Foreign Firms Listed in the U.S. Worth More?

2001 • 95 citations

Protection of Minority Shareholder Interests, Cross-listings in the United States, and Subsequent Equity Offerings

2001 • 59 citations

Can Foreign Firms Bond Themselves Effectively by Renting U.S. Securities Laws?

2002 • 22 citations