Table 2

Top ten articles by Google Scholar citations (as of February 8, 2021)

NoReferenceArticleCit
1Chen et al. (2011) Effects of audit quality on earnings management and cost of equity capital: Evidence from China504
2Ding et al. (2007) Private vs state ownership and earnings management: Evidence from Chinese listed companies455
3von Hagen and Wolff (2006) What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU331
4Chen et al. (2008) Government assisted earnings management in China282
5Kao et al. (2009) Regulations, earnings management, and post-IPO performance: The Chinese evidence199
6Wang and Yung (2011) Do State Enterprises Manage Earnings More than Privately Owned Firms? The case of China164
7Rauch et al. (2011) Fact and Fiction in EU-Governmental Economic Data156
8Vinnari and Näsi (2008) Creative accrual accounting in the public sector: “Milking” water utilities to balance municipal budgets and accounts115
9Dafflon and Rossi (1999) Public accounting fudges towards EMU: A first empirical survey and some public choice considerations103
10Eaton and Nofsinger (2004) The effect of financial constraints and political pressure on the management of public pension plans89

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