Interpreting the Decades of Earnings Management

Manu Abraham, S. Santhosh Kumar

References:

Abraham, Manu. 2024. "Shariah compliance and earnings management in India: Insights on reporting transparency and financial stability." Modern Finance 2, no. 1: 145-165. https://doi.org/10.61351/mf.v2i1.141.

Abraham, Manu, and Santhosh Kumar S. 2023. "Does discretionary earnings management more common among Indian companies around their IPOs?." Macroeconomics and Finance in Emerging Market Economies: 1-20. https://doi.org/10.1080/17520843.2023.2257047.

Achleitner, Ann-Kristin, Nina Günther, Christoph Kaserer, and Gianfranco Siciliano. 2014. "Real earnings management and accrual-based earnings management in family firms." European Accounting Review 23, no. 3: 431-461. https://doi.org/10.1080/09638180.2014.895620.

Adeneye, Yusuf, and Ines Kammoun. 2022. "Real earnings management and capital structure: Does environmental, social and governance (ESG) performance matter?." Cogent Business & Management 9, no. 1: 2130134. https://doi.org/10.1080/23311975.2022.2130134.

Ahn, Sungyoon, and Wooseok Choi. 2009. "The role of bank monitoring in corporate governance: Evidence from borrowers’ earnings management behavior." Journal of banking & finance 33, no. 2: 425-434. https://doi.org/10.1016/j.jbankfin.2008.08.013.

Ali, Ashiq, and Weining Zhang. 2015. "CEO tenure and earnings management." Journal of accounting and economics 59, no. 1: 60-79. https://doi.org/10.1016/j.jacceco.2014.11.004.

Aljifri, Khaled. 2007. "Measurement and Motivations of Earnings Management: A Critical Perspective."  Journal of Accounting, Business & Management 14.

Alhadab, Mohammad, Iain Clacher, and Kevin Keasey. 2015. "Real and accrual earnings management and IPO failure risk." Accounting and Business research 45, no. 1: 55-92. https://doi.org/10.1080/00014788.2014.969187 .

Almahrog, Yousf Ebrahem, and Alhashmi Aboubaker Lasyoud. 2021. "An overview of earnings

management detection approaches." Journal of critical reviews 8, no. 02: 92-101. https://doi.org/10.31838/jcr.08.02.11.

Almahrog, Yousf, Zakaria Ali Aribi, and Thankom Arun. 2018. "Earnings management and corporate social responsibility: UK evidence." Journal of Financial Reporting and Accounting 16, no. 2: 311-332.  https://doi.org/10.1108/JFRA-11-2016-0092.

Almubarak, Wadhaah Ibrahim, Kaouther Chebbi, and Mohammed Abdullah Ammer. 2023. "Unveiling the connection among ESG, earnings management, and financial distress: Insights from an emerging market." Sustainability 15, no. 16: 12348. https://doi.org/10.3390/su151612348.

Aqabna, Sharif Mohammad, Mehmet Aga, and Huthayfa Nabeel Jabari. 2023. "Firm performance,

corporate social responsibility and the impact of earnings management during COVID-19: evidence from MENA region." Sustainability 15, no. 2: 1485. https://doi.org/10.3390/su15021485.

Baker, H. Kent, Satish Kumar, and Nitesh Pandey. 2020. "A bibliometric analysis of managerial finance: a retrospective." Managerial Finance 46, no. 11 (2020): 1495-1517. https://doi.org/10.1108/MF-06-2019-0277.

Baker, H. Kent, Satish Kumar, and Kirti Goyal. 2023. "Publication trends in the journal of international financial management and accounting: a retrospective review." Journal of International Financial Management & Accounting 34, no. 2: 131-161.

Baker, H. Kent, Satish Kumar, Kirti Goyal, and Prashant Gupta. 2023. "International journal of finance and economics: A bibliometric overview." International Journal of Finance & Economics 28, no. 1: 9-46.

Baker, Terry A., Thomas J. Lopez, Austin L. Reitenga, and George W. Ruch. 2019. "The influence of CEO and CFO power on accruals and real earnings management." Review of Quantitative Finance and Accounting 52: 325-345. https://doi.org/10.1007/s11156-018-0711-z.

Barth, Mary E., and Wayne R. Landsman. 2018. "Using fair value earnings to assess firm value." Accounting horizons 32, no. 4: 49-58. https://doi.org/10.2308/acch-52156.

Beneish, Messod D. 1997 "Detecting GAAP violation: Implications for assessing earnings management among firms with extreme financial performance." Journal of accounting and public policy 16, no. 3: 271-309. https://doi.org/10.1016/S0278-4254(97)00023-9.

Burgstahler, David C., Luzi Hail, and Christian Leuz. 2006. "The importance of reporting incentives: Earnings management in European private and public firms." The accounting review 81, no. 5: 983-1016. https://doi.org/10.2308/accr.2006.81.5.983.

Burgstahler, David, and Ilia Dichev. 1997. "Earnings management to avoid earnings decreases and losses." Journal of accounting and economics 24, no. 1: 99-126. https://doi.org/10.1016/S0165-4101(97)00017-7 .

Bukalska, Elżbieta, Tomasz Sosnowski, and Anna Wawryszuk-Misztal. 2023. "Institutional Investors'Response to Earnings Management Before Initial Public Offering in Poland." Prague Economic Papers 32, no. 1: 45-60.

Callao, Susana, and José Ignacio Jarne. 2010. "Have IFRS affected earnings management in the European Union?" Accounting in Europe 7, no. 2: 159-189. https://doi.org/10.1080/17449480.2010.511896.

Carney, Michael. 2005. "Corporate governance and competitive advantage in family–controlled firms." Entrepreneurship theory and practice 29, no. 3: 249-265. https://doi.org/10.1111/j.1540-6520.2005.00081.x.

Cohen, Daniel A., Aiyesha Dey, and Thomas Z. Lys. 2008. Real and accrual‐based earningsmanagement in the pre‐and post‐Sarbanes‐Oxley periods." The accounting review 83, no. 3 (2008): 757-787. https://doi.org/10.2308/accr.2008.83.3.757.

Coller, Maribeth, and Teri Lombardi Yohn. 1997. "Management forecasts and information asymmetry: An examination of bid-ask spreads." Journal of accounting research 35, no. 2: 181-191. https://doi.org/10.2307/2491359.

Cook, Kirsten A., George Ryan Huston, and Thomas C. Omer. 2008. "Earnings management through effective tax rates: The effects of tax planning investment and the Sarbanes-Oxley Act of 2002." Contemporary Accounting Research 25, no. 2.

Chan, Kam C., Barbara Farrell, and Picheng Lee. 2008. "Earnings management of firms reporting material internal control weaknesses under Section 404 of the Sarbanes-Oxley Act." Auditing: A Journal of Practice & Theory 27, no. 2: 161-179. https://doi.org/10.2308/aud.2008.27.2.161.

Chaney, Paul K., and Craig M. Lewis. 1998. "Income smoothing and underperformance in initial public offerings." Journal of Corporate Finance 4, no. 1: 1-29. https://doi.org/10.1016/S0929-1199(97)00007-2.

Chatterjee, Chanchal. 2020. "Board quality and earnings management: Evidence from India." Global Business Review 21, no. 5: 1302-1324. https://doi.org/10.1177/0972150919856958.

Chen, Ken Y., Randal J. Elder, and Shengmin Hung. 2010. "The investment opportunity set and earnings management: Evidence from the role of controlling shareholders." Corporate Governance: An International Review 18, no. 3: 193-211. https://doi.org/10.1111/j.1467-8683.2010.00793.x.

Chen, Hanwen, Jeff Zeyun Chen, Gerald J. Lobo, and Yanyan Wang. 2011. "Effects of audit quality on earnings management and cost of equity capital: Evidence from China." Contemporary accounting research 28, no. 3: 892-925. https://doi.org/10.1111/j.1911-3846.2011.01088.x.

Chen, Xia, Qiang Cheng, and Xin Wang. 2015. "Does increased board independence reduce earnings management? Evidence from recent regulatory reforms." Review of Accounting Studies 20: 899-933. https://doi.org/10.1007/s11142-015-9316-0.

Cheng, Qiang, Jimmy Lee, and Terry Shevlin. 2016. "Internal governance and real earnings management." The accounting review 91, no. 4: 1051-1085. https://doi.org/10.2308/accr-51275.

Cheng, Qiang, and Terry D. Warfield. 2005. "Equity incentives and earnings management." The accounting review 80, no. 2: 441-476. https://doi.org/10.2308/accr.2005.80.2.441.

Chih, Hsiang-Lin, Chung-Hua Shen, and Feng-Ching Kang. 2008. "Corporate social responsibility, investor protection, and earnings management: Some international evidence." Journal of business ethics 79: 179-198. https://doi.org/10.1007/s10551-007-9383-7.

Chung, Richard, Michael Firth, and Jeong-Bon Kim. 2022. "Institutional monitoring and opportunistic earnings management." Journal of corporate finance, no. 1: 29-48. https://doi.org/10.1016/S0929-1199(01)00039-6.

DeAngelo, Linda Elizabeth. 1986. "Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders." Accounting review: 400-420.

Dechow, Patricia M., Richard G. Sloan, and Amy P. Sweeney. 1995. "Detecting earnings management." Accounting review: 193-225. http://www.jstor.org/stable/248303.

Dechow, Patricia M., and Douglas J. Skinner. 2000. "Earnings management: Reconciling the views of accounting academics, practitioners, and regulators." Accounting horizons 14, no. 2 : 235-250. https://doi.org/10.2308/acch.2000.14.2.235.

Dechow, Patricia, Weili Ge, and Catherine Schrand.2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences." Journal of accounting and economics 50, no. 2-3: 344-401. https://doi.org/10.1016/j.jacceco.2010.09.001.

Defond, Mark L., and James Jiambalvo. 1993. "Factors related to auditor‐client disagreements over income‐increasing accounting methods." Contemporary Accounting Research 9, no. 2: 415-431.  https://doi.org/10.1111/j.1911-3846.1993.tb00889.x

Degeorge, Francois, Jayendu Patel, and Richard Zeckhauser. 1999. "Earnings management to exceed thresholds." The journal of business 72, no. 1: 1-33. https://doi.org/10.1086/209601.

Demirtas, K. Ozgur, and Kimberly Rodgers Cornaggia. 2013. "Initial credit ratings and earnings management." Review of Financial Economics 22, no. 4: 135-145. https://doi.org/10.1016/j.rfe.2013.05.003.

Dhu, Hemathilake, and Chathurangani HBP 2019.. "Corporate governance and earnings management." Iconic Research and Engineering Journals 2, no. 12: 212-214.

Dichev, Ilia D., John R. Graham, Campbell R. Harvey, and Shiva Rajgopal. 2013."Earnings quality: Evidence from the field." Journal of accounting and economics 56, no. 3: 1-33.

DuCharme, Larry L., Paul H. Malatesta, and Stephan E. Sefcik. 2001. "Earnings management: IPO

valuation and subsequent performance." Journal of Accounting, Auditing & Finance 16, no. 4: 369-396. https://doi.org/10.1177/0148558X0101600409.

DuCharme, Larry L., Paul H. Malatesta, and Stephan E. Sefcik. 2004. "Earnings management, stock issues, and shareholder lawsuits." Journal of financial economics 71, no. 1: 27-49. https://doi.org/10.1016/S0304-405X(03)00182-X.

Eiler, Lisa A., Jose Miranda-Lopez, and Isho Tama-Sweet. 2022. "The impact of IFRS on earnings

management: evidence from Mexico." Journal of Accounting in Emerging Economies 12, no. 1: 77-96.

El Diri, Malek, Costas Lambrinoudakis, and Mohammad Alhadab. 2020. "Corporate governance and earnings management in concentrated markets." Journal of Business Research 108: 291-306. https://doi.org/10.1016/j.jbusres.2019.11.013.

Fan, Yaoyao, Yuxiang Jiang, Xuezhi Zhang, and Yue Zhou. 2019. "Women on boards and bank earnings management: From zero to hero." Journal of Banking & Finance 107: 105607. https://doi.org/10.1016/j.jbankfin.2019.105607.

Ferentinou, Aikaterini C., and Seraina C. Anagnostopoulou. 2016. "Accrual-based and real earnings management before and after IFRS adoption: The case of Greece." Journal of Applied Accounting Research 17, no. 1: 2-23. https://doi.org/10.1108/JAAR-01-2014-0009.

Filip, Andrei, and Bernard Raffournier. 2014. "Financial crisis and earnings management: The European evidence." The International Journal of Accounting 49, no. 4: 455-478. https://doi.org/10.1016/j.intacc.2014.10.004.

Gaio, Cristina, Tiago Goncalves, and Maria Veronica Sousa. 2022. "Does corporate social responsibility mitigate earnings management?" Management Decision 60, no. 11: 2972-2989. https://doi.org/10.1108/MD-05-2021-0719.

Glänzel, Wolfgang. 2015. "Bibliometrics-aided retrieval: where information retrieval meets scientometrics." Scientometrics 102, no. 3: 2215-2222. https://doi.org/10.1007/s11192-014-1480-7.

Gopalan, Radhakrishnan, and Sudarshan Jayaraman. 2012. "Private control benefits and earnings management: Evidence from insider-controlled firms." Journal of Accounting Research 50, no. 1: 117-157.  https://doi.org/10.1111/j.1475-679X.2011.00431.x.

Guenther, David A. 1994. "Earnings management in response to corporate tax rate changes: Evidence from the 1986 Tax Reform Act." Accounting review: 230-243.

Guidry, Flora, Andrew J. Leone, and Steve Rock. 1999. "Earnings-based bonus plans and earnings management by business-unit managers." Journal of accounting and economics 26, no. 1-3: 113-142. https://doi.org/10.1016/S0165-4101(98)00037-8.

Gunny, Katherine Ann. 2005. What are the consequences of real earnings management?. University of California, Berkeley.

Gunny, Katherine A. 2010. "The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks." Contemporary accounting research 27, no. 3: 855-888. https://doi.org/10.1111/j.1911-3846.2010.01029.x.

Habib, Ahmed Mohamed. 2023. "Does real earnings management affect a firm's environmental, social, and governance (ESG), financial performance, and total value? A moderated mediation analysis." Environment, Development and Sustainability: 1- 30.  https://doi.org/10.1007/s10668-023-03809-6.

Han, Minghui, Ashley Ding, and Hao Zhang. 2022. "Foreign ownership and earnings management." International Review of Economics & Finance 80: 114-133. https://doi.org/10.1016/j.iref.2022.02.074 .

Hasan, Mohammad Tariq, Azhar Abdul Rahman, Farhana Rahman Sumi, A. H. M. Y. Chowdhury, and M. H. Miraz. 2020. "The moderating role of audit quality on the relationship between IFRS adoption and earnings management: Evidence from Bangladesh." International Journal of Mechanical and Production Engineering Research and Development (IJMPERD) 10, no. 03: 9141-9154.

Hasnan, Suhaily, Rashidah Abdul Rahman, and Sakthi Mahenthiran. 2013. "Management motive, weak governance, earnings management, and fraudulent financial reporting: Malaysian evidence." Journal of International Accounting Research 12, no. 1: 1-27. https://doi.org/10.2308/jiar-50353.

Healy, Paul M. 1985. "The effect of bonus schemes on accounting decisions." Journal of accounting and economics 7, no. 1-3: 85-107. https://doi.org/10.1016/0165- 4101(85)90029-1.

Healy, Paul M., and James M. Wahlen. 1999. "A review of the earnings management literature and its implications for standard setting." Accounting horizons 13, no. 4: 365-383. https://doi.org/10.2308/acch.1999.13.4.365 .

Hulme, Edward Wyndham. 1923. tatistical bibliography in relation to the growth of modern civilization: two lectures delivered in the University of Cambridge in May, 1922. author.

Hussain, Ammar, Minhas Akbar, Muhmmad Kaleem Khan, Marcela Sokolová, and Ahsan Akbar. 2022. "The interplay of leverage, financing constraints and real earnings management: A panel data approach." Risks 10, no. 6: 110.

JI, Sang-Hyun, Han-Mo OH, Ki-Chang YOON, and Sang-Bong AN. 2019. "A study on earnings management in companies achieving sustainability: Accruals-based and real earnings management." Journal of Distribution Science 17, no. 9: 103-115. http://dx.doi.org/10.15722/jds.17.09.201909.103.

Jones, Jennifer J. 1991. "Earnings management during import relief investigations." Journal of accounting research 29, no. 2: 193-228. https://doi.org/10.2307/2491047.

Jeanjean, Thomas, and Hervé Stolowy. 2008. "Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption." Journal of accounting and public policy 27, no. 6: 480-494. https://doi.org/10.1016/j.jaccpubpol.2008.09.008.

Jennings, Robert. 1987. "Unsystematic security price movements, management earnings forecasts,

and revisions in consensus analyst earnings forecasts." Journal of Accounting Research: 90-110. https://doi.org/10.2307/2491260.

Kothari, Sagar P., Andrew J. Leone, and Charles E. Wasley. 2005. "Performance matched discretionary accrual measures." Journal of accounting and economics 39, no. 1: 163-197. https://doi.org/10.1016/j.jacceco.2004.11.002.

Lassoued, Naima, and Imen Khanchel. 2021. "Impact of COVID-19 pandemic on earnings management: An evidence from financial reporting in European firms." Global Business Review: 09721509211053491. https://doi.org/10.1177/09721509211053491 .

Leuz, Christian, Dhananjay Nanda, and Peter D. Wysocki. 2003. "Earnings management and investor protection: an international comparison." Journal of financial economics 69, no. 3: 505-527. https://doi.org/10.1016/S0304-405X(03)00121-1.

Liu, Haijing, and Hyun-Ah Lee. 2019. "The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies." International Journal of Accounting & Information Management 27, no. 4: 632-652. https://doi.org/10.1108/IJAIM-08-2018-0095.

Lo, Kin, Felipe Ramos, and Rafael Rogo. 2017. "Earnings management and annual report readability." Journal of accounting and Economics 63, no. 1: 1-25. https://doi.org/10.1016/j.jacceco.2016.09.002.

Lombardi Yohn, Teri. 1998. "Information asymmetry around earnings announcements." Review of Quantitative Finance and Accounting 11: 165-182. https://doi.org/10.1023/A:1008268201014.

Man, Chi-keung, and Brossa Wong. 2013. "Corporate governance and earnings management: A survey." Journal of Applied Business Research 29, no. 2: 391.

Maheshwari, Yogesh, and Khushbu Agrawal. 2015. "Impact of IPO grading on earnings management." Journal of Financial Reporting and Accounting 13, no. 2: 142-158.  https://doi.org/10.1108/JFRA-05-2013-0036.

Marquardt, Carol A., and Christine I. Wiedman. 2004. "How are earnings managed? An examination of specific accruals." Contemporary Accounting Research 21, no. 2: 461-491.   https://doi.org/10.1506/G4YR-43K8-LGG2-F0XK .

Meckling, William H., and Michael C. Jensen. 1976. "Theory of the Firm." Managerial Behavior, Agency Costs and Ownership Structure.

McNichols, Maureen F. 2000. "Research design issues in earnings management studies." Journal of accounting and public policy 19, no. 4-5: 313-345. https://doi.org/10.1016/S0278-4254(00)00018-1.

McNichols, Maureen. 1989. "Evidence of informational asymmetries from management earnings forecasts and stock returns." Accounting Review: 1-27.

McNichols, Maureen, and G. Peter Wilson. 1988. "Evidence of earnings management from the provision for bad debts." Journal of accounting research: 1-31. https://doi.org/10.2307/2491176.

Mnif, Yosra, and Imen Cherif. 2021. "Female board directorship and earnings management." Pacific Accounting Review 33, no. 1: 114-141. https://doi.org/10.1108/PAR-04-2020-0049 .

Mujtaba, Muhammad Irsyad Elfin, Siti Nur Aini, and I. Made Narsa. 2024."Media Background Board and Financial Risk Disclosure: Evidence form Indonesia." Accounting Analysis Journal 13, no. 1: 11-24.

Myers, James N., Linda A. Myers, and Douglas J. Skinner. 2007. "Earnings momentum and earnings management." Journal of Accounting, Auditing & Finance 22, no. 2: 249-284. https://doi.org/10.1177/0148558X0702200211 .

Nguyen , Tuan, Ngoc Thi Tam Dang, and Chi Thi Khanh Vuong. 2022. "The Factors Impact on the application of IFRS on the Financial Statements Case study of IFRS 15 Revenue from Contacts with Customers" Accounting Economics, Finance and Management: A Globalization’s Perspective: 415.

Obigbemi, Imoleayo F., Eddy O. Omolehinwa, Dick Oluku Mukoro, Egbide Ben-Caleb, and Olamide Adeola Olusanmi. 2016. "Earnings management and board structure: Evidence from Nigeria." Sage Open 6, no. 3: 2158244016667992.

Orazalin, Nurlan. 2020. "Board gender diversity, corporate governance, and earnings management: Evidence from an emerging market." Gender in Management: An International Journal 35, no. 1: 37-60.  https://doi.org/10.1108/GM-03-2018-0027.

Pech, Gerson, and Catarina Delgado. 2020."Assessing the publication impact using citation data from both Scopus and WoS databases: an approach validated in 15 research fields." Scientometrics 125, no. 2: 909-924. https://doi.org/10.1007/s11192-020-03660-w.

Persakis, Anthony, and George Emmanuel Iatridis. 2016."Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective." Journal of International Financial Markets, Institutions and Money 41: 73-101. https://doi.org/10.1016/j.intfin.2015.12.006.

Pilkington, Alan, and Catherine Liston‐Heyes. 1999. "Is production and operations management a discipline? A citation/co‐citation study." International Journal of Operations & Production Management 19, no. 1: 7-20. https://doi.org/10.1108/01443579910244188.

Pritchard, Alan. 1969. "Statistical Bibliography; An Interim Bibliography."

Rahman, Mashiur, Siti Zaleha Abdul Rasid, and Rohaida Basiruddin. 2020. "Moderating Effect of Earnings Management in the Relationship between Sustainability Reporting Initiatives and Value Relevance." Indonesian Journal of Sustainability Accounting and Management 4, no. 2: 266-277. https://doi.org/10.28992/ijsam.v4i2.309.

Roychowdhury, Sugata. 2006. "Earnings management through real activities manipulation." Journal of accounting and economics 42, no. 3: 335-370. https://doi.org/10.1016/j.jacceco.2006.01.002.

Richardson, Vernon J., and James F. Waegelein. 2002. "The influence of long-term performance plans on earnings management and firm performance." Review of Quantitative Finance and Accounting 18: 161-183. https://doi.org/10.1023/A:1014517102230.

Rudra, Titas, and CA Dipanjan Bhattacharjee. 2012. "Does IFRs influence earnings management? Evidence from India." Journal of Management Research 4, no. 1 (2012): 1.

Saona, Paolo, Laura Muro, and María Alvarado. 2020. "How do the ownership structure and board of directors' features impact earnings management? The Spanish case." Journal of International Financial Management & Accounting 31, no. 1: 98-133.  https://doi.org/10.1111/jifm.12114.

Schipper, Katherine. 1989. "Commentary on earnings management." Accounting horizons 3, no. 4.

Shah, Syed Farhan, Abdul Rashid, and Wasim Shahid Malik. 2024. "Potential substitution between accrual earnings management and real earnings management among Pakistani listed firms." Global Business Review 25, no. 1: 180-197.

Simpson, Ana. 2013. "Does investor sentiment affect earnings management?." Journal of Business Finance & Accounting 40, no. 7-8: 869-900. https://doi.org/10.1111/jbfa.12038.

Small, Henry. 1973. "Co‐citation in the scientific literature: A new measure of the relationship between two documents." Journal of the American Society for information Science 24, no. 4: 265-269. https://doi.org/10.1002/asi.4630240406.

Srinidhi, B. I. N., Ferdinand A. Gul, and Judy Tsui. 2011. "Female directors and earnings quality." Contemporary accounting research, 28, no. 5: 1610-1644.  https://doi.org/10.1111/j.1911-3846.2011.01071.x.

Subramanyam, K. R. 1996. "The pricing of discretionary accruals." Journal of accounting and economics 22, no.1: 249-281. https://doi.org/10.1016/S0165-4101(96)00434-X.

Sun, Jerry, George Lan, and Guoping Liu. 2014."Independent audit committee characteristics and real earnings management." Managerial Auditing Journal 29, no. 2: 153-172. https://doi.org/10.1108/MAJ-05-2013-0865.

Sun, Lan, and Subhrendu Rath. 2010. "Earnings management research: a review of contemporary research methods." Global Review of accounting and Finance 1, no. 1: 121-135.

Teixeira, Jaime Fernandes, and Lúcia Lima Rodrigues. 2022. "Earnings management: a bibliometric analysis." International Journal of Accounting & Information Management 30, no. 5: 664-683.

Teoh, Siew Hong, Ivo Welch, and Tak J. Wong. 1998, "Earnings management and the long‐run market performance of initial public offerings." The journal of finance 53, no. 6: 1935-1974.  https://doi.org/10.1111/0022-1082.00079.

Teoh, Siew Hong, Ivo Welch, and Tak Jun Wong. 1998. "Earnings management and the underperformance of seasoned equity offerings." Journal of Financial economics 50, no. 1: 63-99. https://doi.org/10.1016/S0304-405X(98)00032-4 .

Türegün, Nida. 2020. "Does financial crisis impact earnings management? Evidence from Turkey." Journal of Corporate Accounting & Finance 31, no. 1: 64-71. https://doi.org/10.1002/jcaf.22418

Velte, Patrick. 2019. "The bidirectional relationship between ESG performance and earnings management–empirical evidence from Germany." Journal of Global Responsibility 10, no. 4: 322-338.

Velte, Patrick. 2020."Corporate social responsibility and earnings management: A literature review." Corporate Ownership & Control 17, no. 2: 8-19.

Velte, Patrick. 2021. "Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market." Corporate Social Responsibility and Environmental Management 28, no. 1: 42-53.   https://doi.org/10.1002/csr.2030 .

Viana, Dante Baiardo Cavalcante, Isabel Maria Estima Costa Lourenço, and Edilson Paulo. 2023. "The effect of IFRS adoption on accrual-based and real earnings management: emerging markets' perspective." Journal of Accounting in Emerging Economies 13, no. 3: 485-508.

Xie, Biao, Wallace N. Davidson III, and Peter J. DaDalt. 2003. "Earnings management and corporate governance: the role of the board and the audit committee." Journal of corporate finance 9, no. 3: 295-316. https://doi.org/10.1016/S0929-1199(02)00006-8.

Xu, Randall Zhaohui, Gary K. Taylor, and Michael T. Dugan. 2007. "Review of real earnings management literature." Journal of Accounting Literature 26: 195.

Yuan, Kun, Detao Zeng, Xiangyi Yuan, and Fei Lan. 2022. "Real earnings management, manipulation incentives and accounting conservatism: evidence from China." Emerging Markets Finance and Trade 58, no. 4: 939-951.

Zang, Amy Y. 2012. "Evidence on the trade-off between real activities manipulation and accrual-based earnings management." The accounting review 87, no. 2: 675-703.

Zéghal, Daniel, Sonda Chtourou, and Yosra Mnif Sellami. 2011. "An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management." Journal of international accounting, auditing and taxation 20, no. 2: 61-72.