1Brown, P 1999. Earnings management: A subtle (and troublesome) twist to earnings quality. Journal of Financial Statement Analysis (Winter).
2Dechow, P and D Skinner. 2000. Earnings management : reconciling the views of accounting academics, practitioners, and regulators. Working paper, University of Michigan Business School.
3Goel, A and A Thakor. 2003. Why do firms smooth earnings?. The Journal of Business (Jan.).
4Healy, P and J Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons ( Dec. ).
5Jiambalvo, J 1996. Discussion of "Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC". Contemporary Accounting Research (Spring).
6Magrath, L and L Weld. 2002. Abusive earnings management and early warning signs. The CPA Journal (Aug.).
7Marin, D , G Aldhizer III. , J Campbell and T Baker. 2002. When earnings management becomes fraud. Internal Auditing (Jul. /Aug. ).
8Roychowdhury, S 2003. Management of earnings through the manipulation of real activities that affect cash flow from operations. Working paper, University of Rochester.
9Schipper, K 1989. Commentary on earnings management. Accounting Horizons ( Dec. ).
10Watts, R L and J L Zimmerman. 1990. Positive accounting theory: A ten year perspective. The Accounting Review 65.
