How to cite this paper
Maranjory, M., Alikhani, R., Zabihzadeh, A & Sepehri, P. (2013). The role of discretionary accruals in earnings management: Evidence from Tehran Stock Exchange.Management Science Letters , 3(9), 2399-2404.
Refrences
Barton, J., & Simko, P. J. (2002). The balance sheet as an earnings management constraint. The Accounting Review, 77(s-1), 1-27.
Chan, K., Chan, L. K., Jegadeesh, N., & Lakonishok, J. (2001). Earnings quality and stock returns (No. w8308). National Bureau of Economic Research.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 70, 193-225.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1996). Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the sec. Contemporary accounting research, 13(1), 1-36.
Ghosh, D., & Olsen, L. (2009). Environmental uncertainty and managers’ use of discretionary accruals. Accounting, Organizations and Society, 34(2), 188-205.
Teoh, S. H., Welch, I., & Wong, T. J. (1998). Earnings management and the long?run market performance of initial public offerings. The Journal of Finance,53(6), 1935-1974.
Kenan. C. (2001). Earning quality and stock Return, working paper, National Taiwan university Department of Finance.
Sloan, R. G. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings?. Accounting Review, 71(3), 289-315.
Subramanyam, K. R. (1996). The pricing of discretionary accruals. Journal of accounting and economics, 22(1), 249-281.
Chan, K., Chan, L. K., Jegadeesh, N., & Lakonishok, J. (2001). Earnings quality and stock returns (No. w8308). National Bureau of Economic Research.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 70, 193-225.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1996). Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the sec. Contemporary accounting research, 13(1), 1-36.
Ghosh, D., & Olsen, L. (2009). Environmental uncertainty and managers’ use of discretionary accruals. Accounting, Organizations and Society, 34(2), 188-205.
Teoh, S. H., Welch, I., & Wong, T. J. (1998). Earnings management and the long?run market performance of initial public offerings. The Journal of Finance,53(6), 1935-1974.
Kenan. C. (2001). Earning quality and stock Return, working paper, National Taiwan university Department of Finance.
Sloan, R. G. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings?. Accounting Review, 71(3), 289-315.
Subramanyam, K. R. (1996). The pricing of discretionary accruals. Journal of accounting and economics, 22(1), 249-281.