@incollection{,
	
					
					
					AD329712067982979AB65DFCF6EEEDFA
				,
	author={{KamelFekiri}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1813143
}

@incollection{b0,
	
	
		,
	author={{
			HawariahDalnial
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	booktitle={{Accountability in financial reporting: detecting fraudulent firms}}
				
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}

@incollection{b1,
	
	
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			EHayne
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			DavidHLeland
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			Pyle
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			XXXII
		
	

}

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	title={{Biased Forecasts or Biased Earnings? The Role of Reported Earnings in Explaining Apparent Bias and Over/Under reaction in Analysts' Earnings Forecasts}}
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	author={{
			JefferyAbarbanell
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			ReuvenLehavy
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	year={2003. 27599}
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	address={NC}
		
		
			Flagler Business School University of North Carolina Chapel Hill
		
	

}

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		,
	author={{
			JeroldLZimmerman
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	title={{Taxes and Firm Size}}
				Rochester, NY 14627, USA
		
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	publisher={Elsevier Science Publishers B.V (North-Holland}
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	year={1983}
		
		
			University of Rochester
		
	

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@incollection{b4,
	
	
		,
	title={{}}
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	journal={{« Conjectures Regarding Empirical Managerial Accounting Research ». Journal of Accounting and Economics}}
		
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			M41
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	note={JEL classification}

}

@book{b5,
	
	
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	author={{
			JohanLPerols
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	title={{Advances in Accounting, incorporating Advances in International Accounting}}
				United States
		
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	year={2011}
			27
			
		
		
			University of San Diego
		
	
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	note={The Relation between Earnings Management and Financial Statement Fraud}

}

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	title={{Discussion of "Detecting Earnings Management: A New Approach" »}}
				
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	year={2012}
		
		
			Booth School of Business University of Chicago
		
	

}

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	title={{Board monitoring and earnings management: Do outside directors influence abnormal accruals?}}
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			G34
		
		
			Lancaster University. JEL Classification
		
	

}

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			KarenMHennes
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	title={{Auditor Dismissals After Accounting Restatements}}
				
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	year={2012}
		
		
			University of Oklahoma
		
	

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@incollection{b9,
	
	
		,
	title={{The relationship between returns and unexpected earnings: A global analysis by accounting regimes »}}
	
	
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			15
			
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			Mark Myring
		
	

}

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	title={{Long-term Market Under reaction to Accounting Restatements ». JEL Categories: M41, G14}}
				
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			RichardGSloan
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	booktitle={{Predicting Material Accounting Misstatements}}
				
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	year={2011. Spring 2011}
			28
			
		
	

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@incollection{b12,
	
	
		,
	author={{
			PatriciaMDechow
		} and {
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@incollection{b14,
	
	
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	title={{Managing specific accruals vs. structuring transactions: Evidence from banking industry}}
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		ADIAC-00144
	
	
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}

@book{b15,
	
	
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	title={{Thèse de Doctorat-Accounting Data Management A Precursor Sign of Financial Failure Versus Fraud Case of Tunisia}}
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			FekiriKamel
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	year={2016}
		
	

}