1. Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint;W R Baber;The Accounting Review,2011
2. Ormazabal and Taylor (2007) correction for cross-sectional and time-series dependence. For inclusion in the sample firms must be non-financial domestic firms and have the necessary data to compute accruals, residual accruals, fitted accruals and cash flows in years t and t+1 and a return in year t+1 resulting in a base sample of 125,916 firm-year observations. Variables are defined as follows: Income (INC)=Income (OIBDP) scaled by average total assets;The t-statistics