1. Ahmed, A. 1996. Discretionary accruals, earnings management and the valuation of earnings. Working paper, Syracuse University.
2. The return to straight-line depreciation: An analysis of a change in accounting method;Archibald;Journal of Accounting Research,1967
3. Arya, A. , J. Glover , and S. Sunder 1998. Earnings management and the revelation principle. Working paper, Ohio State.
4. The timing of asset sales and earnings manipulation;Bartov;Accounting Review,1993
5. Discretionary behavior with respect to allowances for loan losses and the behavior of security prices;Beaver;Journal of Accounting and Economics,1996