@incollection{,
	
					
					
					62AAEA500C18DEE4B997FEEB60732CDE
				,
	author={{Reza DaneshvarBondari} and {Islamic Azad University of Neyshabur}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1512932
}

@incollection{b0,
	
	
		,
	title={{The Balance Sheet as an Earnings Management Constraint}}
		,
	author={{
			JBarton
		} and {
			PJSimko
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			43
			
			,
	year={2002}
		
	

}

@incollection{b1,
	
	
		,
	author={{
			MLChai
		} and {
			STung
		}}
		
	
	
		,
	booktitle={{The Effect of Earnings Announcement Timing on Earnings Management}}
				
			,
	year={2002. 2002}
			12
			
		
	

}

@incollection{b2,
	
	
		,
	title={{Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements}}
		,
	author={{
			AChambers
		} and {
			SPenman
		}}
		
	
	
		,
	journal={{The Journal of Accounting Research}}
		
			22
			
			,
	year={1984}
		
	

}

@incollection{b3,
	
	
		,
	title={{}}
		,
	author={{
			HCollingwood
		}}
	
	
		,
	journal={{Harvard Business Reviwe}}
		
			796
			
			,
	year={2001}
		
	

}

@incollection{b4,
	
	
		,
	title={{Why are Earnings kinky? An Exanimation of the Management Explanation}}
		,
	author={{
			PMDechow
		} and {
			SARichardson
		} and {
			ITuna
		}}
		
		
	
	
		,
	journal={{Review of Accounting Studies}}
		
			8
			
			,
	year={2003}
		
	

}

@incollection{b5,
	
	
		,
	title={{Detecting Earnings Management, the Accounting Review}}
		,
	author={{
			PMDechow
		} and {
			RGSloan
		} and {
			APSweeny
		}}
		
		
	
	
		,
	journal={{Num}}
		
			70
			
			,
	year={1995}
		
	

}

@incollection{b6,
	
	
		,
	title={{Earnings Management to Exceed Thresholds}}
		,
	author={{
			FDegeorge
		} and {
			JRPatel
		} and {
			Zeckhauser
		}}
		
		
	
	
		,
	journal={{The Journal of Business}}
		
			72
			
			,
	year={1999}
		
	

}

@incollection{b7,
	
	
		,
	title={{An Empirical Test of Politically-Motivated Income Smoothing in an the Oil Refining Industry}}
		,
	author={{
			RHFern
		} and {
			BBrown
		} and {
			SWDickey
		}}
		
		
	
	
		,
	journal={{The Journal of Applied Research}}
		
			92
			
			,
	year={1994}
		
	

}

@book{b8,
	
	
		,
	title={{Financial Statement Analysis-A Practitioner's Guide}}
		,
	author={{
			MFridson
		} and {
			FAlvarez
		}}
		
		
			,
	year={2002}
			,
	publisher={John Wiley & Sons}
			,
	address={New York}
		
	
	,
	note={3rd ed. University Edition}

}

@book{b9,
	
	
		,
	title={{Introduction an Ethical Dimension into the Earnings Management Decision}}
		,
	author={{
			ACGreenfieldJr
		}}
		
			,
	year={2005}
			,
	address={Virginia Commonwealth University}
		
	

}

@book{b10,
	
	
		,
	title={{A Review of Earnings Management Literature and its Implications for Standard Setting, Accounting Horizons}}
		,
	author={{
			PMHealy
		} and {
			JWahlen
		}}
		
		
			,
	year={1999}
			13
			
		
	

}

@incollection{b11,
	
	
		,
	title={{Further Evidence on the Ethics of Managing Earnings}}
		,
	author={{
			SEKaplan
		}}
	
	
		,
	journal={{The Jornal of Accounting and Public Policy}}
		
			20
			,
	year={2001}
		
	

}

@book{b12,
	
	
		,
	author={{
			MKirschenheiter
		} and {
			NDMelumad
		}}
		
		,
	title={{Earnings Quality and Smoothing Draft}}
				
			,
	year={2002. June}
		
	
	,
	note={Working Paper}

}

@book{b13,
	
	
		,
	author={{
			KSchipper
		}}
		,
	title={{Commentary on Earnings Management, Accounting Horizons}}
				
			,
	year={1989. Dec}
			
		
	

}

@book{b14,
	
	
		,
	author={{
			WRScott
		}}
		,
	title={{Financial Accounting Theory}}
				Scarborough
		
			,
	publisher={Prentice Hall}
			,
	year={1997}
		
	

}