How to cite this paper
Alfadhael, S & Jarraya, B. (2021). Earnings management and its applications in Saudi Arabia context: Conceptual framework and literature review.Accounting, 7(5), 993-1008.
Refrences
Al Shetwi, M. (2020). Earnings Management in Saudi Nonfinancial Listed Companies. International Journal of Business and Social Science, 11(1), 18-26.
Al-Ghamdi, S. A. (2013). How do Saudi managers manipulate earnings management: perspective approach from Saudi listed companies? Journal of Financial and Business Research, 56-71.
ALGHAMDI, S., & Ali, L. (2012). Investigation into earnings management practices and the role of corporate governance and external audit in emerging markets: Empirical evidence from Saudi listed companies (Doctoral dissertation, Durham University).
Alhadab, M. and Al-Own, B. (2019). Earnings management and equity incentives: evidence from the European banking industry. International Journal of Accounting & Information Management, 27(2), 244-261.
Alhadab, M., & Clacher, I. (2018). The impact of audit quality on real and accrual earnings management around IPOs. The British Accounting Review, 50(4), 442-461.
Al-Rassini, W. F. (2010). The effect of earning management on the market value of shares traded in the Saudi stock market (Testing study). Scientific Journal of Research and Business Studies, 71-137.
Al-Sahli, M. S. (2006). Earning Management in Saudi companies. Public Administration Journal, 513-545.
Al-Salman, A. M., & Al-Bassam, W. M. (2016). Corporate governance and ownership concentration and their impact on earning management in emerging markets: the case of Saudi joint-stock companies. Journal of Administrative and Economic Sciences, 1-48.
Al-Thuneibat, A.A., Al-Angari, H.A., & Al-Saad, S.A. (2016). The effect of corporate governance mechanisms on earnings management: Evidence from Saudi Arabia. Review of International Business and Strategy, 26 (1), 2-32.
Alves, S. (2012). Ownership structure and earnings management: Evidence from Portugal. Australasian Accounting, Business and Finance Journal, 6(1), 57-74.
Alzoubi, E. S. S. (2018). Audit quality, debt financing, and earnings management: Evidence from Jordan. Journal of International Accounting, Auditing and Taxation, 30, 69-84.
Baatour, K., Ben Othman, H., & Hussainey, K. (2017). The effect of multiple directorships on real and accrual-based earnings management: Evidence from Saudi listed firms. Accounting Research Journal, 30(4), 395-412.
Badolato, P. G., Donelson, D. C., & Ege, M. (2014). Audit committee financial expertise and earnings management: The role of status. Journal of Accounting and Economics, 58(2-3), 208-230.
Belgasem-Hussain, A. A., & Hussaien, Y. I. (2020). Earnings management as an ethical issue in view of Kohlberg’s theory of moral reasoning. Journal of Financial Crime.
Bushman, R. M., & Smith, A. J. (2001). Financial accounting information and corporate governance. Journal of accounting and Economics, 32(1-3), 237-333.
Cahan, S. F., Chavis, B. M., & Elmendorf, R. G. (1997). Earnings management of chemical firms in response to political costs from environmental legislation. Journal of Accounting, Auditing & Finance, 12(1), 37-65.
Carikci, O., & Ozturk, M. S. (2019). Developments in Earnings Management Practices in the IFRS Perspective: An Application in a Public Company. In International Financial Reporting Standards and New Directions in Earnings Management (pp. 274-288). IGI Global.
Carruth, P. J. (2002). Earnings management: the role of accounting professionals. International Business & Economics Research Journal (IBER), 1(3), 9-14.
Clikeman, P. M. (2003). Where auditors fear to tread: internal auditors should be proactive in educating companies on the perils of earnings management and in searching for signs of its use. Internal Auditor, 60(4), 75-80.
Cupertino, C. M., Martinez, A. L., & Costa Jr, N. C. A. D. (2016). Consequences for future return with earnings management through real operating activities. Revista Contabilidade & Finanças, 27(71), 232-242.
DeAngelo, L. E. (1986). Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. Accounting Review, 61(3), 400-420.
Dechow, P. M., Hutton, A. P., Kim, J. H., & Sloan, R. G. (2012). Detecting earnings management: A new approach. Journal of Accounting Research, 50(2), 275-334.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 70(2), 193-225.
Doukakis, L. C. (2014). The effect of mandatory IFRS adoption on real and accrual-based earnings management activities. Journal of Accounting and Public Policy, 33(6), 551-572.
Du, Q., & Shen, R. (2018). Peer performance and earnings management. Journal of Banking & Finance, 89, 125-137.
El Diri, M. (2017). Introduction to earnings management. Springer.
Ewert, R., & Wagenhofer, A. (2005). Economic effects of tightening accounting standards to restrict earnings management. The Accounting Review, 80(4), 1101-1124.
Fuad, F. (2017). How mandatory ifrs adoption changes Firms' opportunistic behavior: empirical Evidences from the earnings management Perspective. Academy of Accounting and Financial Studies Journal, 21, 1-10.
Gunny, K. A. (2010). The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. Contemporary accounting research, 27(3), 855-888.
Habbash, M. (2019). The role of corporate governance regulations in constraining earnings management practice in Saudi Arabia. In Research in Corporate and Shari’ah Governance in the Muslim World: Theory and Practice. Emerald Publishing Limited.
Habbash, M. and Haddad, L. (2019). The impact of corporate social responsibility on earnings management practices: evidence from Saudi Arabia. Social Responsibility Journal, 16(8), 1073-1085.
Habbash, M., & Alghamdi, S. (2015). The perception of earnings management motivations in Saudi public firms. Journal of Accounting in Emerging Economies, 5(1), 122-147.
Healy, P. M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7(1-3), 85-107.
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383.
Iturriaga, F. J. L., & Hoffmann, P. S. (2005). Earnings management and internal mechanisms of corporate governance: Empirical evidence from Chilean firms. Corporate Ownership & Control, 3(1), 17-29.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Jiao, T., Roosenboom, P., & Mertens, G. (2007). Industry Valuation Driven Earnings Management. ERIM Report Series Reference No. ERS-2007-069-F&A.
Johnson, G. C. (2009). Using Benford's Law to Determine if Selected Company Characteristics are Red Flags for Earnings Management. Journal of Forensic Studies in Accounting & Business, 1(2), 39-65.
Jones, J. J. (1991). Earnings management during import relief investigations. Journal of accounting research, 29(2), 193-228.
Jordan, C. E., & Clark, S. J. (2004). Big bath earnings management: the case of goodwill impairment under SFAS No. 142. Journal of Applied Business Research (JABR), 20(2), 63-70.
Kallunki, J. P., & Martikainen, M. (1999). Do firms use industry-wide targets when managing earnings? Finnish evidence. The International Journal of Accounting, 34(2), 249-259.
Kazemian, S., & Sanusi, Z. M. (2015). Earnings management and ownership structure. Procedia Economics and Finance, 31, 618-624.
Keung, E., & Shih, M. S. (2014). Measuring discretionary accruals: are ROA-matched models better than the original Jones-type models?. Review of Accounting Studies, 19(2), 736-768.
Kim, Y., Liu, C., & Rhee, S. G. (2003). The relation of earnings management to firm size. Journal of Management Research, 4, 81-88.
Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33(3), 375-400.
Koh, H. C., & Woo, E. S. (1998). The expectation gap in auditing. Managerial auditing journal, 13(3), 147-157.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163-197.
Lee, B. B., & Vetter, W. (2015). Critical evaluation of accrual models in earnings management studies. Journal of Accounting and Finance, 15(1), 62.
Lee, H. A., & Choi, W. W. (2016). Allowance for uncollectible accounts as a tool for earnings management: Evidence from South Korea. International Journal of Accounting & Information Management, 24(2), 162-184.
Leuz, C., Nanda, D., & Wysocki, P. D. (2003). Earnings management and investor protection: an international comparison. Journal of Financial Economics, 69(3), 505-527.
Levitt Jr, A. (1998). The numbers game. The CPA Journal, 68(12), 14.
Luong, L. (2015). Earnings management through accrual-based analysis: Case study: Stockmann Oy Abp 2005-2014.
Mahjoub, I., & Miloudi, A. (2015). Earnings management: A review of literature. In Conference: Euro and The European Banking System: Evolutions and Challenges.
Mahjoub, I., Miloudi, A. (2015). Earnings management: A review of literature. Euro and the European Banking System: Evolutions and Challenges (pp. 691-703). Alexandru Ioan Cuza University of Iaşi, Romania.
McEwen, R. A., Mazza, C. R., & Hunton, J. E. (2008). Effects of managerial discretion in fair value accounting regulation and motivational incentives to “go along” with management on analysts' expectations and judgments. The Journal of Behavioral Finance, 9(4), 240-251.
McNichols, M. F., & Stubben, S. R. (2008). Does earnings management affect firms’ investment decisions?. The accounting review, 83(6), 1571-1603.
Melegy, M. A. (2013). The impact of the quality of the internal audit activities on the management and quality of earnings as a gateway to improve the relevance and reliability of the financial statements of the Saudi commercial hanks Theoretical-Empirical study. Journal of Commerce and Finance, 25-84.
Mitani, H. (2010). Additional evidence on earnings management and corporate governance. FSA Research Review, 6(1), 1-22.
Mubarak, A.-R. I. (2011). The quality of internal audit activities and its role in limiting earning management practices An applied study on the Saudi environment. Journal of Administrative Sciences, King Saud University, 169-202.
Nawaiseh, M. E. (2016). Impact of external audit quality on earnings management by banking firms: Evidence from Jordan. Current Journal of Applied Science and Technology, 1-14.
Nia, M. S., Ching, C. H., & Abidin, Z. Z. (2015). A review of motives and techniques and their consequences in earnings management. Management & Accounting Review (MAR), 14(2), 1-28.
Nieken, P., & Sliwka, D. (2015). Management Changes, Reputation, and “Big Bath”—Earnings Management. Journal of economics & management strategy, 24(3), 501-522.
O’Callaghan, S., Ashton, J. and Hodgkinson, L. (2018). Earnings management and managerial ownership in private firms. Journal of Applied Accounting Research, 19 (4), 648-668.
Öğüt, H., Aktaş, R., Alp, A., & Doğanay, M. M. (2009). Prediction of financial information manipulation by using support vector machine and probabilistic neural network. Expert Systems with Applications, 36(3), 5419-5423.
Omar, N., Rahman, R. A., Danbatta, B. L., & Sulaiman, S. (2014). Management disclosure and earnings management practices in reducing the implication risk. Procedia-Social and Behavioral Sciences, 145, 88-96.
Oraby, S. A. (2017). The impact of earnings management strategies on accounting information relevance. International Journal of Business and Social Science, 8(4), 125-135.
Oz, I. O., & Yelkenci, T. (2018). Examination of real and accrual earnings management: A cross-country analysis of legal origin under IFRS. International Review of Financial Analysis, 58, 24-37.
Paulo, E., & Martins, E. (2009). A Theoretical and Empirical Analysis of Discretionary Accrual Estimation Models in Earnings Management Research. Available at SSRN 1439836.
Peasnell, K. V., Pope, P. F., & Young, S. (2005). Board monitoring and earnings management: do outside directors influence abnormal accruals?. Journal of Business Finance & Accounting, 32(7‐8), 1311-1346.
Quy, V. T., & Nhan, D. T. (2017). Detecting Earning Management of Companies Listing on HOSE. Asian Journal of Social Sciences and Management Studies, 4(2), 82-87.
Radwan, A. J. (2013). The Impact of Audit Quality on Earnings Management Methods An Empirical Study on Saudi Joint Stock Companies. Egyptian Journal of Business Studies, 347-419.
Ronen, J., & Yaari, V. (2008). Earnings management (Vol. 372). New York: Springer US.
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335-370.
Schiper, K. (1989). Commentary on earnings management. Accounting Horizons, 4, 91-102.
Scott, W. R., & Scott, W. R. (2015). Financial accounting theory. Pearson Canada Inc.
Shah, S. Z. A., & Butt, S. (2011). Creative accounting: A tool to help companies in a crisis or a practice to land them into Crises. In International Conference on Business and Economics Research ,16, 96-102.
Shirzad, A., Mohammadi, S., & Haghighi, R. (2015). Effect of financial performance on earnings management in the drug distribution industry. The Journal of Industrial Distribution & Business, 6(4), 23-26.
Stolowy, H., & Breton, G. (2004). Accounts manipulation: A literature review and proposed conceptual framework. Review of accounting and finance, 3(1), 5-92.
Teoh, S. H., Welch, I., & Wong, T. J. (1998). Earnings management and the underperformance of seasoned equity offerings. Journal of Financial economics, 50(1), 63-99.
Toumeh, A. A., & Yahya, S. (2019). A Review of Earnings Management Techniques: An IFRS Perspective. Global Business & Management Research, 11(3), 1-13.
Türegün, N. (2018). Effects of borrowing costs, firm size, and characteristics of board of directors on earnings management types: a study at Borsa Istanbul. Asia-Pacific Journal of Accounting & Economics, 25(1-2), 42-56.
Wan, H. (2018). An Empirical Assessment of Alternative Discretionary Accrual Models: Evidence from Earnings Restatements. Accounting and Finance Research, 7(4), 138-158.
Warfield, T. D., Wild, J. J., & Wild, K. L. (1995). Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics, 20(1), 61-91.
Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory. Prentice-Hall
Watts, R. L., & Zimmerman, J. L. (1990). Positive accounting theory: a ten year perspective. Accounting review, 131-156.
Wokukwu, K. (2019). Earnings Management: The Misapplication Of Accounting Rules And Standards. Archives of Business Research, 7(3), 59-69.
Yang, C. Y., Lai, H. N., & Tan, B. L. (2008). Managerial ownership structure and earnings management. Journal of Financial Reporting and Accounting, 6(1), 35-53.
Al-Ghamdi, S. A. (2013). How do Saudi managers manipulate earnings management: perspective approach from Saudi listed companies? Journal of Financial and Business Research, 56-71.
ALGHAMDI, S., & Ali, L. (2012). Investigation into earnings management practices and the role of corporate governance and external audit in emerging markets: Empirical evidence from Saudi listed companies (Doctoral dissertation, Durham University).
Alhadab, M. and Al-Own, B. (2019). Earnings management and equity incentives: evidence from the European banking industry. International Journal of Accounting & Information Management, 27(2), 244-261.
Alhadab, M., & Clacher, I. (2018). The impact of audit quality on real and accrual earnings management around IPOs. The British Accounting Review, 50(4), 442-461.
Al-Rassini, W. F. (2010). The effect of earning management on the market value of shares traded in the Saudi stock market (Testing study). Scientific Journal of Research and Business Studies, 71-137.
Al-Sahli, M. S. (2006). Earning Management in Saudi companies. Public Administration Journal, 513-545.
Al-Salman, A. M., & Al-Bassam, W. M. (2016). Corporate governance and ownership concentration and their impact on earning management in emerging markets: the case of Saudi joint-stock companies. Journal of Administrative and Economic Sciences, 1-48.
Al-Thuneibat, A.A., Al-Angari, H.A., & Al-Saad, S.A. (2016). The effect of corporate governance mechanisms on earnings management: Evidence from Saudi Arabia. Review of International Business and Strategy, 26 (1), 2-32.
Alves, S. (2012). Ownership structure and earnings management: Evidence from Portugal. Australasian Accounting, Business and Finance Journal, 6(1), 57-74.
Alzoubi, E. S. S. (2018). Audit quality, debt financing, and earnings management: Evidence from Jordan. Journal of International Accounting, Auditing and Taxation, 30, 69-84.
Baatour, K., Ben Othman, H., & Hussainey, K. (2017). The effect of multiple directorships on real and accrual-based earnings management: Evidence from Saudi listed firms. Accounting Research Journal, 30(4), 395-412.
Badolato, P. G., Donelson, D. C., & Ege, M. (2014). Audit committee financial expertise and earnings management: The role of status. Journal of Accounting and Economics, 58(2-3), 208-230.
Belgasem-Hussain, A. A., & Hussaien, Y. I. (2020). Earnings management as an ethical issue in view of Kohlberg’s theory of moral reasoning. Journal of Financial Crime.
Bushman, R. M., & Smith, A. J. (2001). Financial accounting information and corporate governance. Journal of accounting and Economics, 32(1-3), 237-333.
Cahan, S. F., Chavis, B. M., & Elmendorf, R. G. (1997). Earnings management of chemical firms in response to political costs from environmental legislation. Journal of Accounting, Auditing & Finance, 12(1), 37-65.
Carikci, O., & Ozturk, M. S. (2019). Developments in Earnings Management Practices in the IFRS Perspective: An Application in a Public Company. In International Financial Reporting Standards and New Directions in Earnings Management (pp. 274-288). IGI Global.
Carruth, P. J. (2002). Earnings management: the role of accounting professionals. International Business & Economics Research Journal (IBER), 1(3), 9-14.
Clikeman, P. M. (2003). Where auditors fear to tread: internal auditors should be proactive in educating companies on the perils of earnings management and in searching for signs of its use. Internal Auditor, 60(4), 75-80.
Cupertino, C. M., Martinez, A. L., & Costa Jr, N. C. A. D. (2016). Consequences for future return with earnings management through real operating activities. Revista Contabilidade & Finanças, 27(71), 232-242.
DeAngelo, L. E. (1986). Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. Accounting Review, 61(3), 400-420.
Dechow, P. M., Hutton, A. P., Kim, J. H., & Sloan, R. G. (2012). Detecting earnings management: A new approach. Journal of Accounting Research, 50(2), 275-334.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 70(2), 193-225.
Doukakis, L. C. (2014). The effect of mandatory IFRS adoption on real and accrual-based earnings management activities. Journal of Accounting and Public Policy, 33(6), 551-572.
Du, Q., & Shen, R. (2018). Peer performance and earnings management. Journal of Banking & Finance, 89, 125-137.
El Diri, M. (2017). Introduction to earnings management. Springer.
Ewert, R., & Wagenhofer, A. (2005). Economic effects of tightening accounting standards to restrict earnings management. The Accounting Review, 80(4), 1101-1124.
Fuad, F. (2017). How mandatory ifrs adoption changes Firms' opportunistic behavior: empirical Evidences from the earnings management Perspective. Academy of Accounting and Financial Studies Journal, 21, 1-10.
Gunny, K. A. (2010). The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. Contemporary accounting research, 27(3), 855-888.
Habbash, M. (2019). The role of corporate governance regulations in constraining earnings management practice in Saudi Arabia. In Research in Corporate and Shari’ah Governance in the Muslim World: Theory and Practice. Emerald Publishing Limited.
Habbash, M. and Haddad, L. (2019). The impact of corporate social responsibility on earnings management practices: evidence from Saudi Arabia. Social Responsibility Journal, 16(8), 1073-1085.
Habbash, M., & Alghamdi, S. (2015). The perception of earnings management motivations in Saudi public firms. Journal of Accounting in Emerging Economies, 5(1), 122-147.
Healy, P. M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7(1-3), 85-107.
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383.
Iturriaga, F. J. L., & Hoffmann, P. S. (2005). Earnings management and internal mechanisms of corporate governance: Empirical evidence from Chilean firms. Corporate Ownership & Control, 3(1), 17-29.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Jiao, T., Roosenboom, P., & Mertens, G. (2007). Industry Valuation Driven Earnings Management. ERIM Report Series Reference No. ERS-2007-069-F&A.
Johnson, G. C. (2009). Using Benford's Law to Determine if Selected Company Characteristics are Red Flags for Earnings Management. Journal of Forensic Studies in Accounting & Business, 1(2), 39-65.
Jones, J. J. (1991). Earnings management during import relief investigations. Journal of accounting research, 29(2), 193-228.
Jordan, C. E., & Clark, S. J. (2004). Big bath earnings management: the case of goodwill impairment under SFAS No. 142. Journal of Applied Business Research (JABR), 20(2), 63-70.
Kallunki, J. P., & Martikainen, M. (1999). Do firms use industry-wide targets when managing earnings? Finnish evidence. The International Journal of Accounting, 34(2), 249-259.
Kazemian, S., & Sanusi, Z. M. (2015). Earnings management and ownership structure. Procedia Economics and Finance, 31, 618-624.
Keung, E., & Shih, M. S. (2014). Measuring discretionary accruals: are ROA-matched models better than the original Jones-type models?. Review of Accounting Studies, 19(2), 736-768.
Kim, Y., Liu, C., & Rhee, S. G. (2003). The relation of earnings management to firm size. Journal of Management Research, 4, 81-88.
Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33(3), 375-400.
Koh, H. C., & Woo, E. S. (1998). The expectation gap in auditing. Managerial auditing journal, 13(3), 147-157.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163-197.
Lee, B. B., & Vetter, W. (2015). Critical evaluation of accrual models in earnings management studies. Journal of Accounting and Finance, 15(1), 62.
Lee, H. A., & Choi, W. W. (2016). Allowance for uncollectible accounts as a tool for earnings management: Evidence from South Korea. International Journal of Accounting & Information Management, 24(2), 162-184.
Leuz, C., Nanda, D., & Wysocki, P. D. (2003). Earnings management and investor protection: an international comparison. Journal of Financial Economics, 69(3), 505-527.
Levitt Jr, A. (1998). The numbers game. The CPA Journal, 68(12), 14.
Luong, L. (2015). Earnings management through accrual-based analysis: Case study: Stockmann Oy Abp 2005-2014.
Mahjoub, I., & Miloudi, A. (2015). Earnings management: A review of literature. In Conference: Euro and The European Banking System: Evolutions and Challenges.
Mahjoub, I., Miloudi, A. (2015). Earnings management: A review of literature. Euro and the European Banking System: Evolutions and Challenges (pp. 691-703). Alexandru Ioan Cuza University of Iaşi, Romania.
McEwen, R. A., Mazza, C. R., & Hunton, J. E. (2008). Effects of managerial discretion in fair value accounting regulation and motivational incentives to “go along” with management on analysts' expectations and judgments. The Journal of Behavioral Finance, 9(4), 240-251.
McNichols, M. F., & Stubben, S. R. (2008). Does earnings management affect firms’ investment decisions?. The accounting review, 83(6), 1571-1603.
Melegy, M. A. (2013). The impact of the quality of the internal audit activities on the management and quality of earnings as a gateway to improve the relevance and reliability of the financial statements of the Saudi commercial hanks Theoretical-Empirical study. Journal of Commerce and Finance, 25-84.
Mitani, H. (2010). Additional evidence on earnings management and corporate governance. FSA Research Review, 6(1), 1-22.
Mubarak, A.-R. I. (2011). The quality of internal audit activities and its role in limiting earning management practices An applied study on the Saudi environment. Journal of Administrative Sciences, King Saud University, 169-202.
Nawaiseh, M. E. (2016). Impact of external audit quality on earnings management by banking firms: Evidence from Jordan. Current Journal of Applied Science and Technology, 1-14.
Nia, M. S., Ching, C. H., & Abidin, Z. Z. (2015). A review of motives and techniques and their consequences in earnings management. Management & Accounting Review (MAR), 14(2), 1-28.
Nieken, P., & Sliwka, D. (2015). Management Changes, Reputation, and “Big Bath”—Earnings Management. Journal of economics & management strategy, 24(3), 501-522.
O’Callaghan, S., Ashton, J. and Hodgkinson, L. (2018). Earnings management and managerial ownership in private firms. Journal of Applied Accounting Research, 19 (4), 648-668.
Öğüt, H., Aktaş, R., Alp, A., & Doğanay, M. M. (2009). Prediction of financial information manipulation by using support vector machine and probabilistic neural network. Expert Systems with Applications, 36(3), 5419-5423.
Omar, N., Rahman, R. A., Danbatta, B. L., & Sulaiman, S. (2014). Management disclosure and earnings management practices in reducing the implication risk. Procedia-Social and Behavioral Sciences, 145, 88-96.
Oraby, S. A. (2017). The impact of earnings management strategies on accounting information relevance. International Journal of Business and Social Science, 8(4), 125-135.
Oz, I. O., & Yelkenci, T. (2018). Examination of real and accrual earnings management: A cross-country analysis of legal origin under IFRS. International Review of Financial Analysis, 58, 24-37.
Paulo, E., & Martins, E. (2009). A Theoretical and Empirical Analysis of Discretionary Accrual Estimation Models in Earnings Management Research. Available at SSRN 1439836.
Peasnell, K. V., Pope, P. F., & Young, S. (2005). Board monitoring and earnings management: do outside directors influence abnormal accruals?. Journal of Business Finance & Accounting, 32(7‐8), 1311-1346.
Quy, V. T., & Nhan, D. T. (2017). Detecting Earning Management of Companies Listing on HOSE. Asian Journal of Social Sciences and Management Studies, 4(2), 82-87.
Radwan, A. J. (2013). The Impact of Audit Quality on Earnings Management Methods An Empirical Study on Saudi Joint Stock Companies. Egyptian Journal of Business Studies, 347-419.
Ronen, J., & Yaari, V. (2008). Earnings management (Vol. 372). New York: Springer US.
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335-370.
Schiper, K. (1989). Commentary on earnings management. Accounting Horizons, 4, 91-102.
Scott, W. R., & Scott, W. R. (2015). Financial accounting theory. Pearson Canada Inc.
Shah, S. Z. A., & Butt, S. (2011). Creative accounting: A tool to help companies in a crisis or a practice to land them into Crises. In International Conference on Business and Economics Research ,16, 96-102.
Shirzad, A., Mohammadi, S., & Haghighi, R. (2015). Effect of financial performance on earnings management in the drug distribution industry. The Journal of Industrial Distribution & Business, 6(4), 23-26.
Stolowy, H., & Breton, G. (2004). Accounts manipulation: A literature review and proposed conceptual framework. Review of accounting and finance, 3(1), 5-92.
Teoh, S. H., Welch, I., & Wong, T. J. (1998). Earnings management and the underperformance of seasoned equity offerings. Journal of Financial economics, 50(1), 63-99.
Toumeh, A. A., & Yahya, S. (2019). A Review of Earnings Management Techniques: An IFRS Perspective. Global Business & Management Research, 11(3), 1-13.
Türegün, N. (2018). Effects of borrowing costs, firm size, and characteristics of board of directors on earnings management types: a study at Borsa Istanbul. Asia-Pacific Journal of Accounting & Economics, 25(1-2), 42-56.
Wan, H. (2018). An Empirical Assessment of Alternative Discretionary Accrual Models: Evidence from Earnings Restatements. Accounting and Finance Research, 7(4), 138-158.
Warfield, T. D., Wild, J. J., & Wild, K. L. (1995). Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics, 20(1), 61-91.
Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory. Prentice-Hall
Watts, R. L., & Zimmerman, J. L. (1990). Positive accounting theory: a ten year perspective. Accounting review, 131-156.
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