Ben Amar, Anis; Abaoub, Ezzeddine. (2010). Earnings Management Thresholds: The Case in Tunisia, AAMJAF, Vol. 6, No. 2, 35–56.
Beaver, W., McNichols, M., Nelson, K. (2007). An alternative interpretation of the discontinuity in earnings distributions. Review of Accounting Studies 12, 525-556.
Burgstahler, D. and Chuk, E. (2015). What Have We Learned About Earnings Management? Integrating Discontinuity Evidence. Available at SSRN: http://ssrn.com/abstract=1866008.
Burgstahler, David; Dichev, Ilia. (1997). Earnings Management to Avoid Earnings Decreases and Losses, Journal of Accounting & Economics 24, 99–126.
Charoenwong, Charlie; Jiraporn, Pornsit. (2008). Earnings Management to Exceed Thresholds: Evidence from Singapore and Thailand, Working paper, http://ssrn.com/abstract=1104523
Carvajal, M.; Coulton, J.; Jackson, A. B. (2015). Earnings benchmark hierarchy, Accounting and Finance, 1-25.
Durtschi, C., and P. Easton. (2009). Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions, Journal of Accounting Research 47, 1249–1281.
Degeorge, François; Jayendu, Patel; Zeckhauser, Richard. (1999). Earnings Management to Exceed Thresholds, The Journal of Business, Vol. 72, No. 1 (January 1999), 1-33.
Ebaid, Ibrahim El-Sayed. (2012). Earnings management to meet or beat earnings thresholds, African Journal of Economic and Management Studies, Vol. 3 No. 2, 2012, 240-257.
Enomoto, M.; Yamaguchi, T. (2016). Discontinuities in earnings and earnings change distributions after JSOX implementation: Empirical evidence from Japan, available at: http://ssrn.com/abstract=2622396.
Gilliam, T.A.; Heflin, F.; Paterson, J.S. (2015). Evidence that the zero-earnings discontinuity has disappeared, J. Account. Econ, 117-132.
Haw, I.; D. Qi; D. Wu; W. Wu. (2005). Market Consequences of Earnings Management in Response to Security Regulations in China, Contemporary Accounting Research 22 [1], 95-140.
Kahneman, D.; Tversky, A. (1979). Prospect theory: An analysis of decision under risk. Econometrica 47 (2), 263-291.
Kim, Jaewoo; Kyeong Hun Lee; Erik Lie. (2012). Weighing the Evidence on Earnings Management to Meet Dividend Thresholds, Working paper.
Leuz, C.; D. Nanda; P. Wysocki. (2003). Earnings Management and Investor Protection: An International Comparison, Journal of Financial Economics, Vol. 69, 505-527.
Moreira, J. A.; Pope, P. F. (2007). Earnings Management to Avoid Losses: a cost of debt explanation. Retrieved from http://www.fep.up.pt /investigacao/cete/papers/DP0704.pdf
Ronen, Joshua; Hila Fogel. (2010). The Earnings Management Strategy to Meet or Beat Thresholds, Working paper.
Ronen, Joshua; Yaari, V. (2008). Earnings Management: Emerging Insights in Theory, Practice, and Research. New York: Springer.
Roychowdhury, S. (2006). Earnings management through real activities manipulation, Journal of Accounting and Economics 42 [3], 335-370.
Suda, K.; A. Shuto. (2005). Earnings management to avoid earnings decreases and losses: Empirical evidence from Japan, Working Paper.