6Dechow, P. M., Sloan, R. G., Sweeney, A. P. 1996. Causes and consequencesofearningsmanipulation: an analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research, 13 (1):1 -36.
7Paul M. Healy & James M. Wahlen, 1999. A Review of the Earnings Management Literature and its Implications for Standard Setting. Accounting Horizons, (12) : 365 -383
8Schipper, K. , 1989. Commentary on earnings management. Accounting Horizons, 3 (4) : 91 - 102.
