Earnings management (English Wikipedia)

Ball, Ray (2013). "Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs". Accounting Horizons. 27 (4): 847–853. doi:10.2308/acch-10366.
Subramanyam, K. R. (1996). "The pricing of discretionary accruals". Journal of Accounting and Economics. 22 (1–3): 249–281. doi:10.1016/s0165-4101(96)00434-x.
Price lll, Richard A.; Sharp, Nathan Y.; Wood, David A. (December 2011). "Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures". Accounting Horizons. 25 (4): 755–780. doi:10.2308/acch-50064. Retrieved 28 July 2016.
Prawitt, Douglas F.; Smith, Jason L.; Wood, David A. (July 2009). "Internal Audit Quality and Earnings Management". The Accounting Review. 84 (4): 1255–1280. doi:10.2308/accr.2009.84.4.1255. S2CID 154999202. Retrieved 28 July 2016.
Dechow, Patricia; Douglas J. Skinner (2000). "Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators". Accounting Horizons. 14 (2): 235–250. doi:10.2308/acch.2000.14.2.235.
Larcker, David F.; Anastasia A. Zakolyukina (2012). "Detecting Deceptive Discussions in Conference Calls". Journal of Accounting Research. 50 (2): 495–540. doi:10.1111/j.1475-679x.2012.00450.x.
Hobson, Jessen L.; William J. Mayew; Mohan Venkatachalam (2012). "Analyzing Speech to Detect Financial Misreporting". Journal of Accounting Research. 50 (2): 349–392. doi:10.1111/j.1475-679x.2011.00433.x. S2CID 27832619.

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Akers, Michael D.; Giacomino, Don E.; Bellovary, Jodi L. "Earnings Management and Its Implications: Educating the Accounting Profession". The CPA Journal. The New York State Society of CPAs. Retrieved 14 January 2014.

Prawitt, Douglas F.; Smith, Jason L.; Wood, David A. (July 2009). "Internal Audit Quality and Earnings Management". The Accounting Review. 84 (4): 1255–1280. doi:10.2308/accr.2009.84.4.1255. S2CID 154999202. Retrieved 28 July 2016.
Hobson, Jessen L.; William J. Mayew; Mohan Venkatachalam (2012). "Analyzing Speech to Detect Financial Misreporting". Journal of Accounting Research. 50 (2): 349–392. doi:10.1111/j.1475-679x.2011.00433.x. S2CID 27832619.

Richardson, Scott A.; A. Irem Tuna; Min Wu (October 2002). "Predicting Earnings Management: The Case of Earnings Restatements". SSRN 338681. {{cite journal}}: Cite journal requires |journal= (help)

Munter, Paul (1999). "SEC Sharply Criticizes "Earnings Management" Accounting" (PDF). Archived from the original (PDF) on 5 September 2012. Retrieved 14 January 2014.