2Dechow,P.M,R.G.Sloan, and A. P. Sweeney,1996, Causes and Consequences and EarningManipulation. An Analysis of Firms Subject to Enforcement Action by the SEC, Contemporary Accounting Research 13, Spring. 1-36.
3Beneish, M., 1999, Incentive and Penalties Related to Earnings Overstatement That Violate GAAP,The Accounting Review, Oct.
5Zeff,S.A.,1978,The Risk of Economic Consequences, The Journal of Accountancy,December.
6Scott, William R., 1997, Financial Accounting Theory, Prentice-Hall Co.
7Shleifer, andrei and Robert Vishny, 1997, A Survey of Corporate Governance, Journal of Finance,52.
8Warfield, T. D. John. J. Wild, and Kenneth.L. Wild. 1995, Managerial Ownership, Accounting Choices and Informative Ness of Earning, Journal of Accounting and Economics, 20.
9Greif,Avner ,1996,"Contracing,Enforcement and Efficiency:Economics Beyond Law",the Paper for the Annual Bank Conference on Development Economics,World Bank,April 25-26,1996,Washington,D.C.
10Green,E.and R.Porter,1984."Noncooperative Collusion under Imperfect Price Information",Econometrica,52:87-100.