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Farkhanda Ilmas, Samya Tahir & Muhammad Asrar-ul-Haq. (2018) Ownership structure and debt structure as determinants of discretionary accruals: An empirical study of Pakistan. Cogent Economics & Finance 6:1.
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Manuel García Lara, Beatriz
García Osma & Evi Neophytou. (2009) Earnings quality in ex‐post failed firms. Accounting and Business Research 39:2, pages 119-138.
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Ann Gaeremynck, Sofie Van Der Meulen & Marleen Willekens. (2008) Audit-Firm Portfolio Characteristics and Client Financial Reporting Quality. European Accounting Review 17:2, pages 243-270.
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Debdas RakshitChanchal Chatterjee & Ananya Paul. (2021) Financial Distress, the Severity of Financial Distress and Direction of Earnings Management: Evidences from Indian Economy. FIIB Business Review 13:2, pages 192-207.
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Abdullah Bugshan, Sally Alnahdi, Husam Ananzeh & Faisal Alnori. (2022) Does oil price uncertainty affect earnings management? Evidence from GCC markets. International Journal of Energy Sector Management 16:6, pages 1240-1258.
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Frode Kjærland, Fredrik Kosberg & Mathias Misje. (2021) Accrual earnings management in response to an oil price shock. Journal of Commodity Markets 22, pages 100138.
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Chunhao Xu, Hongxian Zhang, Jun Hao & Liang Guo. (2021) Real earnings management in bankrupt firms. Journal of Corporate Accounting & Finance 32:2, pages 22-38.
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Engy ElHawary & Dina Hassouna. (2021) Earnings management determinants: A study of Egyptian listed firm characteristics post the Egyptian revolution. Corporate Governance and Organizational Behavior Review 5:2, special issue, pages 165-166.
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