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1

Lacina, Michael John. Accounting conservatism, firm growth, earnings persistence, and earnings-based valuation. Ann Arbor, Mich: UMI Dissertation Services, 2002.

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2

Francis, Jennifer. Earnings quality. Boston: Now, 2008.

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3

McEwen, Ruth Ann. Earnings per share. Washington, D.C: Tax Management Inc., 2007.

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4

International Accounting Standards Committee. Earnings per share: Proposed international accounting standard. London: International Accounting Standards Committee, 1996.

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5

Chang, james Jinho. The Decline in value relevance of earnings and book values. Ann Arbor, Mich: UMI Dissertation Services, 2002.

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6

Al-Debi'e, Mamoun Moh'd. The explanatory power of earnings and non-earnings accounting numbers for stock returns. Manchester: University of Manchester, 1997.

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7

Ghosh, Jyoti. Earnings per share: A commentary on FRS 14. London: Gee, 1998.

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8

Giroux, Gary. Earnings Magic and the Unbalance Sheet. New York: John Wiley & Sons, Ltd., 2006.

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9

Earnings management: An executive perspective. Mason, Ohio: Thomson, 2005.

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10

Jennings, Robert H. Reaction of financial analysts to management earnings forecasts. Charlottesville, Va. (P.O. Box 3665, Charlottesville 22903): Financial Analysts Research Foundation, 1985.

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11

Ernst &. Young. Earnings per share: A guide to FRS 14. London: Ernst & Young, 1998.

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12

Hall, Robert Ernest. Corporate earnings track the competitive benchmark. Cambridge, Mass: National Bureau of Economic Research, 2003.

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13

Belkaoui, Ahmed. Earnings measurement, determination, management, and usefulness: An empirical approach. Westport, Conn: Quorum, 1999.

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14

Liu, Chao-Shin. An empirical test of a simple measure of the quality of accounting earnings. Champaign: University of Illinois at Urbana-Champaign, 1993.

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15

International Accounting Standards Committee. Earnings per share: A draft statement of principlesissued for comment by the Earnings per Share Steering Committee. London: International Accounting Standards Committee, 1993.

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16

Conference on Research in Accounting (20th 1985 Chicago). Studies on accounting earnings and security valuation: Current research issues. Chicago: Institute of Professional Accounting, 1986.

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17

Meek, Gary. The usefulness of accounting earnings numbers in an international context. Glasgow: University of Glasgow, School of Financial Studies, 1987.

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18

Gilbert, Lisa R. Accounting standards, earnings expectations, and market prices: The case of SFAS 52. Ann Arbor: UMI, 1989.

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19

Changing auditors and the effect on earnings, auditors' opinions, and stock prices. Ann Arbor, Mich: UMI Research Press, 1988.

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20

Lea, McAnally Mary, ed. Cases in financial reporting: An integrated approach withan emphasis on earnings quality and persistence. 2nd ed. Upper Saddle River, N.J: Prentice Hall, 1998.

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21

Lea, McAnally Mary, ed. Cases in financial reporting: An integrated approach with an emphasis on earnings and persistence. 4th ed. Upper Saddle River, N.J: Pearson/Prentice Hall, 2004.

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22

Hirst, D. Eric. Cases in financial reporting: An integrated approach withan emphasis on earnings quality and persistence. Upper Saddle River, N.J: Prentice Hall, 1996.

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23

Lea, McAnally Mary, ed. Cases in financial reporting: An integrated approach with an emphasis on earnings and persistence. 3rd ed. Upper Saddle River, N.J: Prentice Hall, 2001.

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24

Lea, McAnally Mary, ed. Cases in financial reporting: An integrated approach with an emphasis on earnings and persistence. 5th ed. Upper Saddle River, N.J: Prentice Hall, 2006.

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25

Cadette, Walter M. Two decades of overstated corporate earnings: The surprisingly large exaggeration of aggregate profits. Mount Kisco, N.Y: Levy Institute Forecasting Center, 2001.

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26

Wu, Anne. International conferences accounting papers collection: Papers on earnings forecasts, business combinations, JIT, and job stress for accounting employees. [Taipei, Taiwan: Cheng Yih Culture Enterprise Co., 1993.

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27

Siegel, Joel G. How to analyze businesses, financial statements, and the quality of earnings. 2nd ed. Englewood Cliffs, N.J: Prentice Hall, 1991.

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28

White, John Joseph. A comparison of the relative value relevance of accounting earnings and book values in Germany, Japan and the U.S. Ann Arbor, Mich: UMI Dissertation Services, 2002.

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29

Statistics Canada. Analytical Studies Branch., ed. Life cycle bias in the estimation of intergenerational earnings persistence. Ottawa: Analytical Studies Branch, Statistics Canada, 2003.

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30

Niskanen, Jyrki. The association of stock returns with international accounting standards (IAS) earnings: evidence from listed Finnish firms. Brussels: European Institute for Advanced Studies in Management, 1992.

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31

Hamermesh, Daniel S. The effect of college curriculum on earnings: Accounting for non-ignorable non-response bias. Cambridge, MA: National Bureau of Economic Research, 2004.

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32

Hamermesh, Daniel S. The effect of college curriculum on earnings: Accounting for non-ignorable non-response bias. Cambridge, Mass: National Bureau of Economic Research, 2004.

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33

Kuster, Oliver. Goodwill impairment testing und Earnings-Management: Eine empirische Untersuchung Schweizer IFRS-Anwender im Übergangsjahr 2005. Zürich: Schulthess, 2007.

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34

Kuster, Oliver. Goodwill impairment testing und Earnings-Management: Eine empirische Untersuchung Schweizer IFRS-Anwender im Übergangsjahr 2005. Zürich: Schulthess, 2007.

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35

Sobel, Robert, 1931 Feb. 19-, ed. Quality of earnings: The investor's guide to how much money a company is really making. New York: Free Press, 1987.

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36

Srinivasan, Padmini. An evaluation of value relevance of consolidated earnings and cash flow reporting in India. Bangalore: Indian Institute of Management Bangalore, 2010.

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37

Ziebart, David Allen. Evidence regarding divergence of analysts' forecasts of annual earnings per share: Does consensus increase as the forecast horizon declines? [Urbana]: College of Commerce and Business Administration,University of Illinois at Urbana-Champaign, 1986.

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38

Ziebart, David Allen. Evidence regarding divergence of analysts' forecasts of annual earnings per share: Does consensus increase as the forecast horizon declines? [Urbana]: College of Commerce and Business Administration,University of Illinois at Urbana-Champaign, 1986.

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39

Board, Financial Accounting Standards. Earnings per share and disclosure of information about capital structure: Proposed statement of financial accounting standards. Norwalk, Conn: FASB, 1996.

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40

Weetman, Pauline. International financial analysis and comparative corporate performance: The impact of UK versus US accounting principles on earnings. Oxford: Blackwell, 1990.

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41

Office, General Accounting. Patronage refunds: Rural Telephone Bank's and other cooperatives' methods to refund earnings : report to the Honorable Bill Grant, House of Representatives. Washington, D.C: The Office, 1988.

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42

Kueppers, Robert J. Meeting the street: A discussion of earnings and other guidance provided to investors. Florham Park, N.J: Financial Executives Research Foundation, 2003.

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43

The number: How the drive for quarterly earnings corrupted Wall Street and corporate America. New York: Random House, 2003.

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44

Liu, Chao-Shin. An assessment of the impact of the quality of accounting earnings on the cross-sectional variability in P/E ratios. [Urbana, Ill.]: College of Commerce and Business Administration, University of Illinois at Urbana-Champaign, 1991.

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45

United, States Congress Senate Committee on Banking Housing and Urban Affairs Subcommittee on Securities. Employee stock options: Hearing before the Subcommittee on Securities of the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Third Congress, first session, on the proposal by the Financial Accounting Standards Board (FASB) exposure draft, "Accounting for stock-based compensation," to require companies to record a charge to their earnings upon the grant of an employee stock option, October 21, 1993. Washington: U.S. G.P.O., 1994.

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46

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities. Employee stock options: Hearing before the Subcommittee on Securities of the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Third Congress, first session, on the proposal by the Financial Accounting Standards Board (FASB) exposure draft, "Accounting for stock-based compensation," to require companies to record a charge to their earnings upon the grant of an employee stock option, October 21, 1993. Washington: U.S. G.P.O., 1994.

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47

Bryer, R. A. Earning power and price-level accounting: Some varieties of experience. London: Chartered Association of Certified Accountants, 1990.

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48

Heng, Gillian Yeo Hian. The effect of self-selection bias on the testing of a stock price reaction to management earning forecasts. Champaign: University of Illinois at Urbana-Champaign, 1992.

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49

Office, General Accounting. Statistical data on tax-exempt organizations earning unrelated business income (GAO/GGD-85-43). Washington, D.C: U.S. General Accounting Office, 1985.

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50

Diri, Malek El. Introduction to Earnings Management. Springer, 2018.

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