4Roychowdhury, S. 2006. Earnings Management through Real Activities Manipulation [J].Journal of Accounting and Economics,42(3):335.
5Cohen, D. A., Dey, A., Lys T. Z. Real arid Accrual-based Earnings Management in the Pro- and Post-Sarbanes Oxley Periods[J].The Accounting Review, 2008, 82 (3): 757-787.
6Hribar, P., Jenkins, N.T., Johnson, W.B, Stock repurchasss as aneemings manet Device. [J].Journal of Accounting and Economics, 2006,41:3-327.
2Bhojraj, S. et al(2009), "Making sense of cents: An exami- nation of firms that marginally miss or beat analyst fore- casts", The Journal of Finance 64(5) :2359--2386.
3Chen, Rees & Sivaramakrishnan(2010), "On the use of ac counting vs. real earnings management to meet earnings expectations - A market analysis", Working paper, Uni versity of Colorado.
4Chi, Lisic * Pevzne(2011), "Is enhanced audit quality asso elated with greater real earnings management?" Accounting Horizons 25(2) :315--335.
5Cohen, Dey & Lys(2008), "Real and accrual--based earn- ings management in the pre- and post--Sarbanes Oxley periods", The Accounting Review 82(3):757--787.
6Cohen & Zarowin(2010), "Accrual--based and real earnings management activities around seasoned equity offerings", Journal of Accounting and Economics 50:2--19.
7Demers & Wang(2010), "The impact of CEO career con- cerns on accruals based and real earnings management", Working Paper, INSEAD.
8Edelstein, Liu & Tsang(2007), "Real earnings management and dividend payout signals", Working Paper, University of California at Berkeley.
9Ewert & Wagenhofer (2005), " Economic effects of tighte- ning accounting standards to restrict earnings manage ment", The Accounting Review 80(4):1101--1124.
10Ge& Kim(2009), "Real earnings management and cost oI debt", Working Paper, University of Manitoba.
