- خواجوی، شکرالله و امین ناظمی (1384). «بررسی ارتباط بین کیفیت سود و بازده سهام با تأکید بر نقش ارقام تعهدی در بور س اوراق بهادار تهران»، بررسیهای حسابداری و حسابرسی، 40، ص30 تا60.
- نوروش، ایرج، ناظمی، امین و مهدی حیدری(1385)، «کیفیت ارقام تعهدی و سود با تأکید بر نقش خطای در برآورد ارقام تعهدی»، بررسیهای حسابداری و حسابرسی، 43، ص 105تا130.
- Barton, J. and Simko, P.J. (2002), “The balance sheet as an earnings management constraint", The Accounting Review, December, pp. 1-27.
- Beneish, M.D. and Vargus, M.E. (2002), “Insider trading, earnings quality, and accrual.
- 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, August, pp. 75-80.
- Healy, P.M. and Wahlen, J.M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizon, 13, 365-383.
- Leuz, C., Nanda, D. and Wysocki, P. (2003), “Earnings management and investor protection: an international comparison”, Journal of financial Economics, Vol. 69, pp. 505-27.
- Magrath, L. and Weld, L.G. (2002), “Abusive earnings management and early warnings signs”,The CPA Journal, August, pp. 50-5.
- Ortega, W.R. and Grant, G.H. (2003), “Maynard manufacturing: an analysis of GAAP-based operational earning management techniques”, Strategic Finance, July, pp. 50-6.
- Penman, S. (2001), Financial Statement Analysis and Security Valuation, McGraw-Hill/Irwin,New York, NY.
- Schipper, K. and Vincent, L. (2003), “Earnings quality”, Accounting Horizons, Annual, pp. 97-111.
- Xiong, Y. (2006).”Earnings Management and Its Measurement: A Theoretical
Perspective”, 9, the journal of American of business, pp.214-219.
)
