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Rezaei dan Roshani (2012), Wuryani (2012), Swastika (2013), dan Tangjitprom (201 3)Veronica dan Utama, 2005;

Chtourou, 2001 dalam Nasution dan Setiawan, 2007 pen garuh negatif Kothari, S. P., Andrew J. Leone., dan Charles E. Wasley. 2005. Performance Match ed Discretionary Accruals. Journal of Accounting and Economics. 39(1): 23-49

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