References
Ali, A., Chen, T., & Radhakrishnan, S. (2007). Corporate disclosures by family firms. Journal of Accounting and Economics, 44(1-2), 238-286.
Ball, R., & Brown, P. (1968). An empirical evaluation of accounting income numbers. Journal of Accounting Research, 6(2), 159-178.
Balsam, S., Bartov, E., & Marquardt, C. (2002). Accruals management, investor sophistication, and equity valuation: Evidence from 10-Q filings. Journal of Accounting Research, 40(4), 987-1012.
Barua, A., Lin, S., Sbaraglia, A.(2010). Earnings management using discontinued operations. Accounting Review, 85, 1485–1509.
Brown, R., Rajgppal, S., & Vankatachalam, m. (2008). Accounting discretion, corporate governance and firm performance. Contemporary Accounting Research. Contemporary Accounting Research, 25(2), 351-405.
Bryan, S., Nash, R., Patel, A.(2006). The Structure of Executive Compensation: International Evidence from 1996–2004. Available at SSRN: http:llssrn.com labstract=891207
Burgstahler, D., & Dichev, I. (1997). Earnings Management to Avoid Earnings Decreases and Losses. Journal of Accounting and Economics, 24(1), 99-126.
Chan, K., Chan, ,. L., Jegadeesh, N., & Lakonishok, J. (2006). Earnings quality and stock returns. Journal of Business, 79(3), 1041-1082.
Cho, M., Kim, O., & Lim, S. (2010). Two conflicting definitions of relevance in the FASB conceptual Framework. Journal of Accounting and Public Policy, 29(6), 604-611. doi:10.1016/j.jaccpubpol.2010.09.005
Cohen, D., Darrough, M., Rong, H., Tzachi, Z.(2011). Warranty reserve: contingent liability, information signal, or earnings management tool? Accounting Review, 86, 569–604.
Cohen, D., Zarowin, P.(2010). Accrual-based and real earnings management activities around Seasoned Equity Offerings. Journal of Accounting and Economics, 50, 2–19.
Core, J., & Guay , W. (1999). The use of equity grants to manage optimal equity incentive levels. Journal of Accounting and Economics, 28(2), 151-184.
Core, J., Guay, W., & Verrecchia, R. (2003). Price versus Non-Price performance measures in optimal CEO compensation contracts. The Accounting Review, 78(4), 957-981.
Dargenidou, C., McLeay, S., & Raonic, I. (2011). Accruals, Disclosure and the Pricing of Future Earnings in the European Market. Journal of Business Finance & Accounting, 38(5-6), 473-504. doi:10.1111/j.1468-5957.2011.02245.x
Davit, A., Anthony, D., Holder, Ashok, & Robin. (2013). Predictive versus opportunistic earnings management, executive compensation, and firm performance. Journal of Accounting and Public Policy, 32(3), 126-146. doi:10.1016/j.jaccpubpol.2013.02.007
Dechow , P. (1994). Accounting earning and cash flow as measure of firm performance: the role of accounting accruals. journal of accounting and economics, 18(1), 3-42.
Dechow, P. & Dichev, I. )2002(. The quality of accruals and earnings: the role of accrual estimation errors. The Accounting Review, 77 , 35-59.
Dechow, P., Hutton, A., Meulbroek, L., & L., S. R. (2001). Short-sellers, fundamental analysis, and stock returns. Journal of Financial Economics, 61(1), 77-106.
Demski, J. F. (1999). Performance measure garbling under renegotiation in multi-period agencies. (3, Trans.) Journal of Accounting Research, 37(3), 187-214.
Ettredge, M., Kwon, S., Smith , D., & Zar, P. (2005). The Impact of SFAS No. 131 Business Segment Data on the Market’s Ability to Anticipate Future Earnings. The Accounting Review, 80(3), 773-804.
Fernandes, N., Ferreira, M., Matos, M., Murphy, K.(2013). Are US CEOs paid more? New international evidence. Review of Financial Studies , 26, 323–367.
Fornaro, J., Huang, H.(2012). Further evidence of earnings management and opportunistic behavior with principles based accounting standards: the case of conditional asset retirement obligations. Journal of Accounting and Public Policy, 31, 204–225.
Francis, J., Nanda, D., & Olsson, P. (2008). Voluntary disclosure, earnings quality and cost of capital. Journal of Accounting Research, 46(1), 53-99.
Francis, R., Olsson, P., & Schipper, K. (2005). The market pricing of accruals quality. Journal of Accounting and Economics, 39, 295-327.
Fudenberg, D., & Tirole, J. (1995). A theory of income and dividend smoothing based on incumbency rents. Journal of Political Economy, 103(1), 75-93.
Gelb, D., & Zarowin, P. (2002). Corporate Disclosure Policy and Informativeness of Stock Prices. Review of Accounting Studies, 7(1), 33-52.
Graham, J., Harvey, C., Rajgopal, S.(2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40, 3–73.
Guay, W. (2008). Discussion of accounting discretion, corporate governance, and firm performance. Contemporary Accounting Research, 25(2), 407-413.
Healy, P. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7(1-3), 85-107.
Holder, A., Karim, K., Robin, A.(2013). Was Dodd-Frank justified in exempting small firms from Section 404b compliance? Accounting Horizons, 27, 1–22.
Holthausen, R. (1990). Accounting method choice: opportunistic behavior, efficient contracting and information perspectives. Journal of Accounting and Economics, 12(1-3), 207-218.
Hussainey, K., Schleicher, T., & Walker , M. (2003). Undertaking Large-Scale Disclosure Studies when AIMR-FAF Ratings Are Not Available: The Case of Prices Leading Earnings. Accounting and Business Research, 33(4), 275–294.
Ibrahim, S., Lloyd, C.(2011). The association between non-financial performance measures in executive compensation contracts and earnings management. Journal of Accounting and Public Policy, 30, 256–274.
Kin Lo, Felipe Ramos, Rafael Rogo. (2017), Earnings management and annual report readability. Journal of Accounting and Economics,63 (1).1-25. doi:10.1016/j.jacceco.2016.09.002
Kirschenheiter, M., & Melumad, N. (2002). Can ‘Big Bath’ and earnings smoothing coexist as equilibrium financial reporting strategies. Journal of Accounting Research, 40(3), 761-796.
Krishnan, G. (2003). Audit Quality and the Pricing of Discretionary Accrual. A Journal of Practice And Theory, 22(1), 109-126.
Larcker, D., Richardson, S., & Tuna, I. (2007). Corporate governance, accounting outcomes, and organizational performance. The Accounting Review, 82(4), 963-1008.
Libby , R., & Seybert, N. (2009). Behavioral Studies of the Effectsof Regulation on Earning Management and Accounting Choice. Available at: www.ssrn.com.
Linck, J., Netter, J., & Yang, T. (2008). The determinants of board structure. Journal of Financial Economics, 87(2), 308-328.
Louis, H., & Robinson, D. (2005). Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits. Journal of Accounting and Economics, 39(2), 361-380.
Lundholm, R., & Myers, L. (2002). Bringing the Future Forward: The Effect of Disclosure on the Returns-Earnings Relation. Journal of Accounting Research, 40(3), 809-839.
Mihail N. Dudin.(2017). Disclosure quality and earning management of selected nigerian banks. Journal of Internet Banking and Commerce,22(8).
Mohanram, P. (2005). Separating winners from losers among low Book-to Market stocks using financial statement analysis. Review of Accounting Studies, 10(2-3), 133-170.
Mouselli, S., Aziz, J., & Khaled, H. (2012). Accruals quality vis-à-vis disclosure quality: Substitutes or complements? The British Accounting Review, 44(1), 36-46. doi:10.1016/j.bar.2011.12.004
Murphy, K. (2001). Performance standards in incentive contracts. Journal of Accounting and Economics, 30(3), 245-278.
Myers, J., Myers, L., & Omer, T. (2003). Exploring the term of the auditor-client relationship and the quality of earnings: A case of mandatory auditor rotation? The Accounting Review, 78(3), 779-799.
Peng, E. (2011). Accruals quality and incentive contracting role of earnings. Journal of Accounting and Public Policy, 30(5), 460-480.
Piotroski, J. (2000). Value investing: the use of historical financial statement information to separate winners from losers. Journal of Accounting Research, 38, 1-41.
Robin, A., & Wu, Q. (2012). Firm Growth and the Pricing of Discretionary Accruals. Review of Quantitative Finance and Accounting, 1-51. doi:10.1007/s11156-014-0447-3
Rodriguez, P., Hemmen, V.(2010). Debt, diversification and earnings management. Journal of Accounting and Public Policy, 29, 138–159.
S. P. Kothari, Natalie Mizik, and Sugata Roychowdhury. (2016). Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation. The Accounting Review. 91(2). 559-586.
Schleicher, T., Hussainey , K., & Walker, M. (2007). Loss Firms’ Annual Report Narratives and Share Price Anticipation of Earnings. The British Accounting Review, 39(2), 153-171.
Singhvi, S. (1968). Characteristics And Implications Of Inadequate Disclosure:A case Study Of India. The International Journal Of Accounting, 3(2), 29-43.
Sloan, R. (1993). Accounting earnings and top executive compensation. Journal of Accounting and Economics, 16(1-3), 55-100.
Subramanyam, K. (1996). The pricing of discretionary accruals. Journal of Accounting and Economics, 22(1-3), 249-281.
Tucker, J., & Zarowin, P. (2006). Does income smoothing improve earnings informativeness. The Accounting Review, 81(1), 251-270.
Watts, R., & Zimmerman, J. (1986). In Positive accounting theory. Englewood Cliffs.NJ: Prentice-Hall.
Zhao, Y., Chen, K., Zhang, Y., Davis, M.(2012). Takeover protection and managerial myopia: evidence from real earnings management. Journal of Accounting and Public Policy, 31, 109–135.
