6Cohen D A,Dey A,Lys T Z. Real and Accrual-based Earnings Management in the pre -and post-Sarbanes Oxley Periods [J].The Accounting Review, 2008,83 ( 3 ) : 757-787.
7Roychowdhury, S.Earnings management through real activities manipulation [J].Joumal of Accounting and Economics,2006, (3):335- 370.
9Barth, M., W. Landsman and M. Lang, 2008, "International Accounting Standards and Accounting Quality", Journal of Accounting Research, Vol. 46, pp. 467-498.
10Beneish, M. D., 1997, "Detecting GAAP Violation: Implications for Assessing Earnings Management among Firms with Extreme Financial Performance", Journal Accounting and PublicPolicy, Vol. 16, pp.271-309.
