@incollection{,
	
					
					
					55888FD43EB70AF3BE34046B0336B49C
				,
	author={{Dr. Fahad Sulaiman MAlnafea} and {Qassim University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}205119
}

@incollection{b0,
	
	
		,
	title={{Assessing the Adequacy of the Current Content of International Financial Reporting Standards in Accounting Programs at Saudi Universities}}
		,
	author={{
			AbdElmaula
		} and {
			NasserKhalifa
		} and {
			Abo EmaraMustafa
		}}
		
		
	
	
		,
	booktitle={{Research presented to the Financial Reporting Standards Conference (IFRS): Challenges and Opportunities}}
				
			,
	year={2012. 1 & 2 May 2012}
		
		
			Faculty of Business and Economics -Qassim University
		
	

}

@incollection{b1,
	
	
		,
	title={{Ahmed Foad, Professor of Financial Accounting}}
	
	
		,
	booktitle={{Graduate Studies}}
				,
	editor={
			AbdElhafiz
			MohamedEmad
			AhmedElZahra Alshahat
		}
		
			,
	year={2009}
		
		
			Faculty of Commerce -Cairo University
		
	
	,
	note={Earnings Management}

}

@book{b2,
	
	
		,
	title={{The role of external auditor to reduce the effects of creative accounting on the reliability of financial statements issued by Jordan public shareholding companies}}
		,
	author={{
			LAlhalabi
		}}
		
		
			,
	year={2009}
		
		
			The Middle East University
		
	
	,
	note={A Master Thesis in Accounting. copy available at}

}

@book{b3,
	
	
		,
	author={{
			SKazayuki
		} and {
			SAkinobu
		}}
		
		10.2139/ssrn.701525
		
		,
	title={{Ëarnings Management to Avoid Earnings Decreases and Losses: Empirical Evidence from Japan SSRN: http:??ssrn.com/abstract=701525 or}}
				
			,
	year={2005}
		
	

}

@incollection{b4,
	
	
		,
	title={{Accounting information, disclosure, and cost of capital}}
		,
	author={{
			RLambert
		} and {
			CLeuz
		} and {
			REVerrecchia
		}}
		
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			45
			2
			,
	year={2007}
		
	

}

@incollection{b5,
	
	
		,
	title={{IAS versus US GAAP: Information asymmetry-base evidence from Germany''s new market}}
		,
	author={{
			CLeuz
		}}
	
	
		,
	journal={{Journal of Accounting Research}}
		
			3
			41
			,
	year={2003}
		
	

}

@incollection{b6,
	
	
		,
	title={{Ëarnings management and investor protection: an international comparison}}
		,
	author={{
			CLeuz
		} and {
			DNada
		} and {
			PWysockica
		}}
		
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			69
			
			,
	year={2003. 2003}
		
	

}

@book{b7,
	
	
		,
	author={{
			SLeventis
		}}
		,
	title={{The impact of IFRS on accounting quality: Evidence from Greece"(Kousenidis), Advances in Accounting, incorporating Advances of International Accounting}}
				
			,
	year={2013}
			29
			
		
	

}

@incollection{b8,
	
	
		,
	title={{Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?}}
		,
	author={{
			GLiu
		} and {
			JSun
		}}
		
		
	
	
		,
	booktitle={{Electronic copy available at}}
				
			,
	year={2014}
		
	

}

@incollection{b9,
	
	
		,
	title={{Ön The Relation Between Real Earnings Management and Accounting Earnings Management: Income Smoothing Oerspective}}
		,
	author={{
			SMatsuura
		}}
	
	
		,
	journal={{Journal of International Business Research}}
		
			7
			,
	year={2008. 2008}
		
	
	,
	note={Special Issue 3}

}

@book{b10,
	
	
		,
	title={{Mandatory IFRS adoption: the trade-off between accrual and real-based earnings management}}
		,
	author={{
			EParbonetti
		}}
		
		
			,
	year={2011}
		
	
	,
	note={Electronic copy available at}

}

@book{b11,
	
	
		,
	author={{
			MPatricia
		} and {
			DDechow
		} and {
			JSkinner
		}}
		
		
		,
	title={{Ëarnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators}}
				
			,
	publisher={American Accounting Association Accounting Horizons}
			,
	year={2000. 2000}
			14
			
		
	

}

@incollection{b12,
	
	
		,
	title={{Chinese GAAP and IFRS: an analysis of the onvergence process}}
		,
	author={{
			SPeng
		} and {
			JSmith
		}}
		
	
	
		,
	journal={{The International Journal of Accounting, Auditing and Taxation}}
		
			19
			1
			
			,
	year={2010}
		
	

}

@book{b13,
	
	
		,
	title={{Review: Financial Shenanigans: How to Detect Accounting Gimmicks and Fraud in Financial Reports}}
		,
	author={{
			HSchilit
		}}
		
		
			,
	year={2002}
		
	

}

@incollection{b14,
	
	
		,
	title={{Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks}}
		,
	author={{
			StergiosLeventis
		} and {
			Al
		}}
		
	
	
		,
	journal={{J. Finance Serve Res}}
		
			40
			,
	year={2011}
		
	

}

@incollection{b15,
	
	
		,
	title={{implementation Cencerns about IFRS Adoption in the US}}
		,
	author={{
			MSteven
		} and {
			Mintz
		}}
		
	
	
		,
	journal={{Journal of International Business Education}}
		
			5
			
			,
	year={2010. 2010}
		
	

}

@book{b16,
	
	
		,
	title={{Does Adoption of IFRS Deter Earnings Management?}}
		,
	author={{
			VerdanCapkun
		} and {
			DanielWCollins
		} and {
			ThomasJeanjean
		}}
		
		
		
		
			
		
	
	,
	note={Electronic copy available at}

}

@incollection{b17,
	
	
		,
	title={{Earnings Management Comparison: IFRS vs. China GAAP}}
		,
	author={{
			YingWang
		} and {
			MichaelCompbell
		}}
		
	
	
		,
	journal={{International Management Review}}
		
			8
			1
			,
	year={2012}
		
	

}

@incollection{b18,
	
	
		,
	title={{Economic Effects of tightening Accounting standards to restrict earnings management}}
		,
	author={{
			AWagenhofer
		} and {
			REwera
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			80
			
			,
	year={2005}
		
	

}