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3 Schipper, K., "on Earnings Management" Accounting Horizon 91-102, 1989
4 Dechow, P. M., "Why Are Earnings Kinky? An Examination of the Earnings Management Explanation" 8 : 355-384, 2003
5 Jensen, M., "Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure" 3 : 305-360, 1976
6 Hayn, C., "The Information Content of Losses" 20 : 125-153, 1995
7 Healy, P., "The Impact of Bonus Schemes on the Selection of Accounting Principles" 85-107, 1985
8 Dhaliwal, D., "The Effect of the Firm's Capital Structure on the Choice of Accounting Methods" 55 : 78-84, 1980
9 Fama, E., "Separation of Ownership and Control" 26 : 301-326, 1983
10 Chaney, P., "Self-Selection of Auditors and Audit Pricing in Private Firms.Working Paper.Vanderbilt University" Working Paper 2004
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