1) Aghaie, M., Chalaki, P.(2009). Examining the relationship between corporate governance characteristics and earnings management of listed companies in Tehran Stock Exchange. Journal of Accounting and Audit Researches, 1(4), 17-39.
2) Ahmad Pour, A., Malekiyan, A., & Kordtabar, H. (2010). Examining the effect of outside directors and institutional investors in the behavior of interest. Journal of Accounting and Audit studies,1(3) ,68-87.
3) Chambers, D., & Payne, J. (2011). Audit Quality and Accruals Persistence: Evidence from the Pre- and Post-Sarbanes-Oxley Periods. Managerial Auditing Journal, 26(5), 437-456.
4) Cohen, D. A., Dey, A., & Lys, T. Z.(2008). Real and Accrual-Based Earnings Management in the Pre-and Post-Sarbanes-Oxley Periods. The Accounting Review, 1(3), 757-778.
5) Cohen, D. A., Mashruwala, R., &Zach, T. (2010). The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data. Review of Accounting Studies, 15(1),1-15.
6) Cornett, M. M., Marcus, A. J.,& Tehranian, H. (2008). Corporate Governance and Pay-for- Performance: The Impact of Earnings Management. Journal of Financial Economics, 87(3), 357-373.
7) Dechow, P. M., Sloan, R., & Sweeney, A. (1995). Detecting Earnings Management. Accounting Review, 70(2), 193-225.
8) Donaldson, L. & Davis, J.H. (1991). Stewardship theory and agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16 (1), 49-63.
9) Ebrahim, A.M., (2004).The Effectiveness of Corporate Governance, Institutional Ownership, and Audit Quality as monitoring Devices of Earnings Management. Ph.D. Dissertation, The state university of New Jersey.
10) Fama, E. F.,& Jensen, M. C.(1983).Separation of Ownership and Control. Journal of Law andEconomic,26 (2),301-325.
11) Gompers, P., Joy, I.,& Andrew Metrick. (2003). Corporate governance and equity prices. Quarterly Journal of Economics. 118(1), 107-156.
12) Graham, J., Harvey, C., & Rajgopal, S. (2005). The Economic Implications of Corporate Financial Reporting. Journal of Accounting and Economics, 40(1-3), 3-73.
13) Graven, A.(2009). The Effect of Board and Audit Committee Characteristics on Real Earnings Management: Do Boards and Audit Committees Play a Role in Its Promotion or Constraint?Academy of Accounting and Financial Studies Journal. 19(1), 67-85.
14) Gunny, K. A.(2010). The Relation between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks. Contemporary Accounting Research, 27(3), 855-888.
15) Hermalin, B.,& Weisbach,M. (1998).The determinants of Board Composition. RAND journal of Economic.19(4) 589-606.
16) Jaggi, B., Chin, C., Lin, H.,& Lee, P. (2006). Earnings Forecast Disclosure Regulation andEarnings Management: Evidence from Taiwan IPO Firms.Review of Quantitative Financeand Accounting, 26(3), 275-299.
17) Karamanou, I & Vafeas, N. (2005). The Association between Corporate Boards, AuditCommittees, and Management Earnings Forecasts: An Empirical Analysis. Journal of Accounting Research, 43(3), 453-486.
18) Lipton, M., & Lorsch, J. (1992). A Modest Proposal for Improved Corporate Governance.Business Lawyer, 48(1), 59-77.
19) Mak, Y.T., Yuanto, K. (2003). Board Size Really Matters: Further Evidence on the Negative Relationship Between Board Size and Firm Value, Pulses by Singapore Stock Exchange.
20) Roychowdhury, S.(2006). Earnings Management through Real Activities Manipulation. Journal of Accounting and Economics.42 (3), 335-370.
21) Schipper, K.(1989).Commentary on Earnings Management. Accounting Horizons, 3(4), 91-102. Skinner, D. J., & Sloan, R. G.(2002).Earnings Surprises, Growth Expectations, and Stock Returnsor Don't Let an Earnings Torpedo Sink Your Portfolio. Review of Accounting Studies, 7(2),289–312.
22) Sweeney, A. P. (1994). Debt-covenant violations and managers' accounting responses. Journal of Accounting and Economics,17(3), 281-308.
23) Taylor, G., & Xu, R. (2008). Consequences of Real Earnings Management to Meet Analyst Earnings Forecasts on Subsequent Operating Performance.Research in Accounting Regulation, 2: 128-132.
24) Visvanathan, G.(2008). Corporate Governance and Real Earnings Management. Academy of Accounting and Financial Journal, 12(1), 9-22
25) Xie, B., Davidson, W. N., & Dadalt, P.(2003). Earnings Management and Corporate Governance: The Role of Board and the Audit Committee. Journal of Corporate Finance, 17(3), 259-316.
26) Wan Ainul Asyiqin Wan Mohd Razali, Roshayani Arshad.(2014). Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting. Procedia - Social and Behavioral Sciences, 145, 243-253.
27) Yang, S.,& Krishnan, J. (2005). Audit Committees and Quarterly Earnings Management.International Journal of Auditing, 9(3), 201-129.
28) Yermack, D. (1996). Higher Market Valuation of Companies with a Small Board of Directors.Journal of Financial Economics, 40(2), 185-211.
29) Zang, A. Y. (2012). Evidence on the Trade-off between Real Activities Manipulation and Accrual- Based Manipulation. Accounting Review, 87(2), 675-703.