Cheng, C. S. and Hollie, D. (2008). Do core and non-core cash flows from operations persist differentially in predicting future cash flows?. Quarterly Journal of Finance and Accounting, 31, 29–53.
Dechow, P. , Dichev, I. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77, 35-59.
Dechow, P. , Ge, W. , Larson, C. , Sloan, R. (2010a). Predicting material accounting misstatements. Contemporary Accounting Research, 28 (1) , 17–82.
Dechow, P. , Ge, W. , Schrand, C. (2010b). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50 (2-3) , 344-401.
Dechow, P. , Kothari, S. , Watts, R. (1998). The relation between earnings and cash flows. Journal of Accounting and Economics, 25, 133-168.
Dechow, P. , R. Sloan, and A. Sweeney, (1994). Detecting earnings management, working paper (University of Pennsylvania, Philadelphia, PA).
Dechow, P. , Richardson, S. , Tuna, I. (2003). Why are earnings kinky? An examination of the earnings management explanation. Review of Accounting Studies, 8, 355-384.
Dechow, P. , Sloan, R. , Sweeney, A. (1995). Detecting earnings management. The Accounting Review, 70, 193-225.
Financial Accounting Standards Board. (1978). Objectives of Financial Reporting by Business Enterprises, Statement of Financial Accounting Concepts, No. 1, Stamford, CT: FASB.
Francis, J. , LaFond, R. , Olsson, P. , Schipper, K. (2005). The market pricing of accruals quality. Journal of Accounting and Economics, 39, 295-327.
Holthausen, R. , Larcker, D. , Sloan, R. (1995). Annual bonus schemes and the manipulation of earnings. Journal of Accounting and Economics, 19, 29-74.
Jones, J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29, 193-228.
Kasznik, R. (1999). On the association between voluntary disclosure and earnings management. Journal of Accounting Research, 37, 57-81.
Kothari, S. , Leone, A. , Wasley, C. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39, 163-197.
McNichols, M. (2002). Discussion of “The quality of accruals and earnings: The role of accrual estimation errors”. The Accounting Review, 77, 61-69.
Xie, H. (2001). The mispricing of abnormal accruals. Accounting Review, 76, 357–373.