Subject Areas :

باقر  شمس زاده ¹ (استادیار گروه حسابداری، دانشگاه بوعلی سینا، همدان، ایران،)
محمد  افخمی ² (کارشناس ارشد حسابداری، مؤسسه حسابرسی مفید راهبر، تهران، ایران .)

Received: 2016-10-09 Accepted : 2016-12-11 Published : 2017-02-19

Keywords:

References:

1)    مشایخی، بیتا، ساسان مهرانی،کاوه مهرانی و غلامرضا کرمی، (1384)، "نقش اقلام تعهدی اختیاری در مدیریت سود شرکت های پذیرفته شده در بورس اوراق بهادار تهران"، فصلنامه بررسی های حسابداری و حسابرسی، سال 12، شماره 42، صص  61- 74.

2)    ولی زاده لاریجانی، زهرا،  (1387)، "نتایج مدیریت واقعی سود"، پایان نام منتشر نشده، دانشکده علوم اجتماعی و اقتصاد دانشگاه الزهرا.

3)     Barton,J.,and P.Simko, (2002), “The Balance Sheet as an Earnings Management Constraint”,  The Accounting Review 77, (supplement), PP.1-27.

4)     Burgstahler, David and Ilia Dichev, (1997a), "Earnings Management to Avoid Earnings Decreases and Losses", Journal of Accounting and Economics, 24, 1(December), PP. 99-126.

5)     Bernard, V. L., and. J.Skinner, (1996), “What Motivates Managers' Choice of Discretionary Accruals?”, Journal of Accounting and Economics, 22(1), PP. 313-25.

6)     Cohen, D., A. Dey, and T. Lys, (2008), “Real and Accrual-Based Earnings Management in the Pre-and Post- Standard-Oxley periods”, The Accounting Review, 83(3), PP.757-87.

7)     Dehow, P., and I. Dichev, (2002), “The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors”, The Accounting Review 77 (supplement), PP. 35-59.

8)     Dechow, P. M., S. A. Richardson, and I. Tuna, (2003), “Why are Earnings kinky? An Examination of the Earnings Management Explanation”, Review of Accounting Studies, 8(2), PP. 355-84.

9)     Dechow, P. M., R. G. Slon, and A. P. Sweeney, (1995), “Detecting Earnings Management”, The Accounting Review, 70(2), PP. 193-225.

10)   Dechow, P. M., Amy P. Hutton., Jung Hoon Kim., Richad G.Sloan, (2012), “Detecting Earnings Management: A New Approach”, Journal of Accounting Research, Vol. 50 No. 2.

11)   Fields, T. D., T. Z. Lys, and L. Vincent, (2001), “Empirical Research on Accounting Choice”, Journal of Accounting and Economics, 31(1), PP. 255-307.

12)   Frank Yu, (2006), “Corporate Governance and Earnings Management”, Working Paper.

13)   Gong, G., H. Louis, and A. Sun, (2008), “Earnings Management, Lawsuits, and Stock-for-Stock Acquirers' Market Performance”, Journal of Accounting and Economics, 46(1), PP. 62-77.

14)   Healy, P. m., and J. Wahlen, (1999), “A Review of Earnings Management Literature and Its Implications for Standard Setting”, Accounting Horizons, 13(4), PP. 365-83.

15)   Ivo Ph. Jansen, Sundaresh Ramnath & Teri Lombardi Yohn, (2012), "A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin". Contemporary Accounting Research, Vol. 29, No. (1), PP. 221–251.

16)   Jones, J, (1991), “Earnings Management during Import Relief Investigations”, Journal of Accounting Research, 29(2), PP. 193-229.

17)   Kedia, S, (2003), “Do Executive Stock Options Generate Incentives for Earnings Management? Evidence from Accounting Restatements”, Working Paper, Harvard Business School.

18)   Koh, K., D. Matsumoto, and S. Rajgopal, (2008), “Meeting or Beating Analyst Expectations in the Post-Scandals World: Changes in Stock Market Rewards and Managerial Mctions”, Contemporary Accounting Research, 25(4), PP. 1067-98.

19)   Kothari, S. P., A. Leone, and C. Wasley, (2005), “Performance Matched Discretionary Accrual Measures”, Journal of Accounting and Economics, 39 (1), PP. 163–97.

20)   Lundholm, R. J., and R. G. Sloan, (2004), “Equity Valuation and Analysis”. New York: McGraw-Hill ⁄ Irwin.

21)   Matsumoto, D. A, (2002), “Management’s Incentives to Avoid Negative Earnings Surprises”. The Accounting Review, 77 (3), PP. 485–514.

22)   Marciukaityte, D. and Varma, R., (2007), “Consequences of Overvalued Equity: Evidence from Earnings Manipulation”, Journal of Corporate Finance.Vol. 14, PP.418-43.

23)   McNichols, M. F, (2000), “Research Design Issues in Earnings Management Studies”, Journal of Accounting and Public Policy, 19 (4-5), PP. 313–45.

24)   Penman, S, (2007), “Financial Statement Analysis and Security Valuation”, 3rd ed. New York: McGraw-Hill ⁄ Irwin.

25)   Richardson, S., I. Tuna, and M. Wu, (2002), “Predicting Earnings Management: The Case of Earnings Restatements”, Working Paper, University of Pennsylvania.

26)   . Roychowdhury, S, (2006), “Earnings Management Through Real Activities Manipulation”, Journal of Accounting and Economics42 (December), PP. 335-370.

27)   Schipper K., (1989), “Commentary on Earnings Management, Accounting Horizons”, 3, PP. 92.

28)   White, G. I., A. G. Sondhi, and D. Fried, (2003), “The Analysis and Use of  Financial Statements”. New York: Wiley.

29)   Xie, H, (2001), “The Mispricing of Abnormal Accruals”, The Accounting Review, 76 (3), PP. 357–73.

30)  Zhao, U., and K. Chen, (2008), “Staggered Boards and Earnings Management”. The Accounting Review, 83 (5), PP. 1347–81.