Document Type : Original Article
Author
Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad, Iran
Abstract
Keywords
Abdel-Azim, A., Ibrahim, M., Awad, E. (2014). Investigating the Impact of Historical Costing On Real Earnings Management: An Empirical Study. International Business & Economics Research Journal, 13(2), 387-400.
Bartov, E. (1993). The timing of assets sale and earnings manipulation. The Accounting Review, 68(4), 840-855.
Chen, T., Gu, Z., Kubota, K., and Takehara, H. (2015). Accrual-based and real activities based earning management behavior of family firms in Japan. The Japanese Accounting Review, 5, 21-47.
Ewert, R., and Wagenhofer, A. (2005). Economic effects of tightening accounting standards to restrict earnings management. The Accounting Review, 80(4), 1101-1124.
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, 855-888.
Healy, P. M., Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizon, 13, 365-383.
Herrmann, D., Inoue, T., Thomas, W.B. (2003). The sale of assets to manage earning in Japan, journal of accounting research, 41(2), 89-108.
Laux, C., and Leuz, C. (2010). Did fair value accounting contribute to the financial crisis? The journal of economic perspectives, 24(1), 93-118.
Mc Nichelson, M. (1988). Research design issues in earning management studies. Journal of Accounting and Public Policy, 19(4-5), 313-345.
Poitras, G., Wilkins, T., Kwan, Y. S. (2002). The timing of asset sales: evidence of earnings management. Journal of Business Finance & Accounting, 29, 903-934.
Roychowdhury, S. (2006). Earnings management through real activities manipulations. Journal of Accounting and Economics, 42(3), 335-370.
Schipper, K. (1989). Earning management. Accounting Horizons, 3, 91-102.
Tabassum, N., Kaleem, A., Nazir, M.S. (2015). Real earnings management and future performance. Global business review, 16 (1), 1-14.
Wang, C. S., Tung, S., Chang, L. C., Fen, W. L., Hui, L. C. (2010). Earnings management using asset sales: interesting issues for further study under unique institutional settings. International Journal of Accounting and Information Management, 18(3), 237-251