___

• Agarwal, S., Chomsisengphet, S., Liu, C. ve S. G. Rhee., (2002), "Earnings Management During Distinct Phases of Capital Demand: Evidence from Japanese Banks", Office of Federal Housing Enterprise Oversight or of FleetBoston Financial, (October), First Draft
• Alpkan, L., G., Özer ve S. Aren (2002), "Ethics of Manipulations in Accounting Decisions", The Economics & International Business Research Conference, Miami, Florida, (December) s. 17-21.
• Aydın, S. ve G., Özer (2005), "The Analysis of Antecedents of Customer Loyalty In Turkish Mobile Telecommunication Market", European Journal of Marketing, 39(7/8), 910-925.
• Aydın, S., G. Özer ve Ö. Arasil (2005), "Customer Loyalty and The Effect of Switching Costs As a Moderator Variable in Turkish Mobile Phone Market", Marketing Intelligence & Planning, 23(1), 89-103.
• Barton, J., (2001), "Does the Use of Financial Derivatives Affect Earnings Management Decisions?", The Accounting Review, (January): s.1-26.
• Belski, W.H. ve J.A. Brozovsky., (2002), "Ethical judgments in accounting: an examination on the ethics of managed earnings", Critical Perspectives on Accounting Conference, 1-20
• Black, E.S., F. Keith ve T.S. Manly., (1998), "Earnings Management Using Asset Sales: An International Study of Countries Allowing Concurrent", Journal of Business, Finance and Economics, 25, s.1287
• Bonner, S., Z.V. Palmrose ve S.M. Young., (1998), "Fraud type and auditor litigation: An analysis of SEC Accounting and Auditing Enforcement Releases", The Accounting Review, 73(4), 503-532.
• Bowen R., L. DuCharme ve D. Shores., (1995), "Stakeholders' implicit claims and accounting method choice", Journal of Accounting and Economics, 20(3), 255-296.
• Bruns, W.J. ve K., Merchant., (1990), "The Dangerous Morality of Managing Earnings", Management Accounting, 72(2), 22-25.
• Clikeman, P. M. ve S.L. Henning., (2000), "The Socialization of Undergraduate Accounting Students", Issues in Accounting Education, 15(1), 1-17.
• Clikeman, P.M., M.,Geiger ve B.T. O'Connel., (2001), "Student Perceptions of Earnings Management: The Effects Of National Origin and Gender", Teaching Business Ethics,5(4), 389-410.
• Dechow, P., R. Sloan ve A. Sweeney, (1996), "Causes and Consequences of Earnings manipulation: An Analysis of Firms subject to enforcement actions by the SEC", Contemporary Accounting Research, 13(1), 1-36.
• DeFond, M.,L ve C.W. Park., (1997), "Smoothing Income in Anticipation of Future Earnings", Journal of Accounting and Economics, 23(2), 115-139.
• Dopuch, N. ve D. F. Drake., (1966), "The effect to alternative accounting rules for non-subsidiary investments", Journal of Empericial Research in Accounting, Selected Studies 4, 192-219.
• Elias, R. Z., (2002), "Determinants of Earnings Management Ethics Among Accountants", Journal of Business Ethics, 40(1), 33-45.
• Elias, R.F., (2004), "The impact of corporate ethical values on perception of earnings management",Manegerial Auditing Journal, 19(1), 84-98.
• Fischer, M. ve K. Rosenzweig., (1995), "Attitudes of Students and Accounting Practitioners Concerning The Ethical Acceptability of Earnings Management", Journal of Business Ethics, 14(6), 433-444.
• Fox, J., (1997), "Learn to play the earnings game", Fortune, (March 31), s.76-80.
• Gaver J. J., K.M. Gaver, ve J.R. Austin., (1995),"Additional Evidence on Bonus Plans and Income Management", Journal of Accounting and Economics, 19(1), 3-28.
• Guidry F., A.J. Leone ve S. Rock., (1999), "Earnings-Based Bonus Plans and Earnings Management by BusinessUnit Managers", Journal of Accounting and Economics, 26(1-3), 113-142.
• Gunny, K., (2005), "What are the Consequences of Real Earnings Management?", Working Paper, University of Colorado, Gürsoy, D., ve E., Gavcar (2003), "International Leisure Travelers Involvement Profile" Annuals of Tourism Research, 30(4), 906-926.
• Hagerman, R., ve M. Zmijewski., (1979), "Some economic determinants of accounting policy choice", Journal of Accounting & Economics 1(2), 141-161.
• Hair J. F.; R. E., Anderson.; R. L .,Tatham,. ve W. C., Black., (1998), Multivariate Data Analysis, 5.ed., Upper Saddle River, Prentice Hall, New Jersey.
• Hayale, T. ve G., Lan., (2005), "The ethicalness of earnings management in the Middle East: a survey of managers and auditors in Jordanian companies", International Journal of Accounting, Auditing and Performance Evaluation, 2(4), 399-413
• Healy, P.M., ve J.M. Wahlen., (1999), "A review of the earnings management liretature and its implications for standard setting", Accounting Horizons 13(4), 365-368
• Holthausen, R., (1981), "Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: the case of depreciation switch-back", Journal of Accounting & Economics, 3(1), 73-109.
• Holthausen, R.W., D.F. Larcker, ve R.G. Sloan, (1995), "Annual Bonus Schemes and The Manipulation of Earnings", Journal of Accounting and Economics, 19(1), 29-74.
• Hunton, J. E., L., Robert ve M. Cheri R., (2006), Financial Reporting Transparency and Earnings Management, The Accounting Review, 81(1), 135-157..
• Kaplan, Steven E. (2001a), "Further evidence on the ethics of managing earnings: an examination of the ethically related judgments of shareholders and non-shareholders", Journal of Accounting and Public Policy, 20(1), 27-44.
• Kaplan. S. E., (2001), "Ethically Related Judgments by Observers of Earnings Management", Journal of Business Ethics, 32(4), 285-298.
• Keating, A.S., ve J. Zimmerman., (1999), "Depreciation Policy Changes: Tax, Earnings Management, and Investment Opportunity Incentives", Journal of Accounting and Economics, 28(3), 359-389.
• Konings, J., Labro E. ve F. Roodhooft., (1998), "Earnings Management and Trade Union Activity: Results for Belgium", Research Report no. 9828,
• KULeuven. Levitt, A., (1999), "Quality Information: The Lifeblood of our markets", The Economic Club of New York, New York City Loomis, C. J., (1999), "Lies, Damned Lies, and managed Earnings: The Crackdown is Here", Fortune, (August 2), s. 75-92.
• Malhotra, N. K. (1999), Marketing Research, 3. Edition. Upper Saddle River, Prentice Hall, New Jersey McNichols, M. ve P.G., Wilson, (1988), "Evidence of Earnings Management From the Provision for Bed Debts", Journal of Accounting Research, 26(1), 1-31.
• Merchant, K. A., ve J., Rockness., (1994), "The Ethics of Managing Earnings: An Empirical Investigation", Journal of Accounting and Public Policy, 13(1), 79-95.
• Mohanram., P.S., (2003), "How to manage earnings management?", Accounting World, The Institute of Chartered Financial Analysts of India.
• Nelson, M. W., J. A. Elliott ve R. L. Tarpley., (2002), "Evidence from Auditors about managers' and Auditors', Earnings Management Decisions", The Accounting Review, 77(s-1), 175-202.
• Norris, F. ve K. Eichenward., (2002), "Fuzzy Rules of Accounting and Enron", The New York Times, (January 30), C1.
• Norusis, M.J., (1993), SPSS for Windows: Professional Statics, Release 6.0, SPPS Inc., Chi-cago.
• Nunally, J. C., (1978), Psychometric Theory, McGraw-Hill, New York.
• Özer, G., L. Alpkan ve S. Aren., (2003), "Kar Yönetimi Uygulamalarına İlişkin Etik Yargı Farklılıkları", Öneri, Sayı: 20(5), 97-107.
• Özer, G., M. Özcan ve R. Yücel., (2006), "Kar Yönetimi Uygulamalarına İlişkin Etik Yargılar Arasındaki Farklılıklar: Öğretim Elemanları ve Öğrenci Örneği",  Gaziantep Üniversitesi Ülkümüz İktisat ve Girişimcilik Üniversitesi Dergisi(6), 271-292.
• Pertoni, K.R., (1992), "Optimistic Reporting In The Property Causality Insurance Industry", Journal of Accounting and Economics, 15(4), 485-508.
• Pierce., A. ve G., Collins., (2005), "Ethicalness of Earnings Management:An Irish Investigation", 28th Annual Congress of the European Accounting Association, Göteborg , May 18-20
• Santos, J. R. A., (1999), " Cronbach's Alpha : A Tool for Assessing the Reliability of Scales", Journal of Extension, 37(2).
• Schipper, K., (1989), "Commentary on Earnings Management", Accounting Horizons, 3, 91-102.
• Schroeder, R. G. ve M. Clark., (1995), Accounting Theory Text And Readings 5th Edition, John Wiley & Sans Inc, Canada.
• Sharma, S., (1996), Applied Multivariate Techniques, John Wiley&Sons Inc., s.685, New York.
• Shrieves, R. E., ve D. Dahl., (2002), "Staying afloat in Japan: Discretionary accounting and the behavior of banks under financial duress, forthcoming", Journal of Banking and Finance, Working paper.
• Skinner, D., (1993), "The investment opportunity set and accounting procedure choice: Preliminary evidence", Journal of Accounting & Economics, 16(4), 407-445.
• Stolowy, H., ve G., Breton (2000), "A Review of Research on Accounts Manipulation", Paper for the Annual Congress of European Accounting Association, 29-31 March 2000.
• Subramanyam, K. R., (1996), "The Pricing of Discretionary Accruals", Journal of Accounting and Economics, 22 (1-3), 249-281.
• Sweeney, A., (1994), "Debt-Covenant violations and managers' accounting responses", Journal of Accounting & Economics, 17(3), 281-308.
• Teoh, S.H., T.J.Wong ve G. Rao, (1998), "Are accurals during initial public offerings opportunity?", Review of Accounting Studies, 3(1-2), 175-208.
• Yoon, S., S. M. Gary ve J. Pornsit., (2006), "Earnings Management Vehicles for Korean Firms", Journal of International Financial Management & Accounting, 17(2), 85-109.