-
- Ruland ↑
-
- ۲ Cragg & Malkiel ↑
-
- ۳ Boliger ↑
-
- ۴ Hirst ↑
-
- ۵ Koch ↑
-
- ۶ Brown ↑
-
- ۷ Rogres et al ↑
-
- ۸ Gong et al ↑
-
- ۹ Chong et al ↑
-
- ۱۰ Pornsit ↑
-
- ۱۱ Watts & Zimmerman ↑
-
- ۱۲ Wells ↑
-
- ۱۳ Godfrey ↑
-
- ۱۴ Wilson & Wong ↑
-
- ۱۵ Earning Bath ↑
-
- . Cooper & Taylor, 1983 ↑
-
- . Cooke, 1992 ↑
-
- . Hartnett & Romcke, 2000 ↑
-
- .Yanthi & Florens, 2009 ↑
-
- Earning Management ↑
-
- Earning Forecast Accuracy ↑
-
- Discretionary Accruals ↑
-
- Error Earning Forecast ↑
-
- Wilson & Wu ↑
-
- . SIZE ↑
-
- .Financial leverage(FL) ↑
-
- .Financial leverage(FL) ↑
-
- .Retarn on Asset(ROA) ↑
-
- .Long term asset Return(LAR) ↑
-
- .Cosh Flow Operating(CFO) ↑
-
- .Liability/Equity(LI/EQ) ↑
-
- . INTEREST ↑
-
- .) DPS / EPS) ↑
-
- . Jackson and Aqaierla ↑
-
- .Martinez ↑
-
- .Heyoz ↑
-
- .Helmez ↑
-
- . Higgs ↑
-
- .Higgs ↑
-
- .Higgs ↑
-
- .Byrd J.W., & Hickman ↑
-
- .Hampel ↑
-
- .Hampel ↑
-
- . Healy . 1985. ↑
-
- . Sloan, 1985. ↑
-
- . Larker& Halthausen. 1985. ↑
-
- .Deangelo . 1988. ↑
-
- . jiraporn et al. 2008,p624 ↑
-
- . Bar Gill & Bebchak. 2003. ↑
-
- . Taewoopark & Myuny seok park. 2004. ↑
-
- . Moses ↑
-
- . Sugata Roychowdhury .2006. ↑
-
- . fifo ↑
-
- . Enron & Worldcom ↑
-
- . jirapornet all,2008,p622-623 ↑
-
- . Scott. 2000. ↑
-
- . opportunistic earnings management ↑
-
- . efficient (beneficial ) earnings management ↑
-
- .Tiller & di chio,2002 ↑
-
- . Balzem et all,2002 ↑
-
- .seremeni,1996 ↑
-
- .Lang 7 eserni,2000 ↑
-
- .Krishen,2003 ↑
-
- . Healy & palepu. 1993. ↑
-
- GAPP ↑
-
- .jirapornet all,2008 ↑
-
- .Dijorje,1999 ↑
-
- . Smoothing profit ↑
-
- .hip vors,1953 ↑
-
- .Gordon,1964 ↑
-
- .Competing Hypotheses ↑
-
- . No – Effect Hypotheses ↑
-
- . Mechanistic Hypotheses ↑
-
- ۵٫ Natural ↑
-
- ۶٫ intentional ↑
-
- ۷٫ Artifitial ↑
-
- . Management compensation plan ↑
-
- . Debt covenants ↑
-
- . Earning Power ↑
-
- ۱٫veronica، s. ،sidharta utama،a, 2008,p15 ↑
-
- ۲٫Sebermeni M,1996 ↑
