Aren, S. Bartov, E. Discretionary-accruals models and audit qualifications, Journal of Accounting and Economics, 30 3 , Beasley, M. Bebchuk, L. Efficient and inefficient sales of corporate control, The Quarterly Journal of Economics, , Bhat, G. Chtourou, S. Dechow, P. Deshmukh, S. Eccles, R. Forker, J. Garcia, L. Gujarati, D. Habbash, M. Healy, P. A review of the earnings management literature and its implications for Standard setting, Accounting Horizons, 13 4 — Hutchinson, M. Inaam, Z.
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