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Lacina, M. J., S. Li and L. Yi. 2020. Do bank managers use securitization gains to smooth earnings in the post-Fas 166/167 period? Advances in Accounting: Incorporating Advances in International Accounting (48): 100456.
Laksmana, I. and Y. Yang. 2014. Product market competition and earnings management: Evidence from discretionary accruals and real activity manipulation. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 263-275.
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Lambert, R. A. 2020. Income smoothing as rational equilibrium behavior? A second look. The Accounting Review (September): 265-278.
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Largay, J. A. III. 2002. Lessons from Enron. Accounting Horizons (June): 153-156.
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Laux, V. 2022. Debt covenants and accounting manipulation. The Accounting Review (January): 293-314.
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Lawrence, A., M. Minutti-Meza and D. Vyas. 2018. Is operational control risk informative of financial reporting deficiencies? Auditing: A Journal of Practice & Theory 37(1): 139-165.
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Legoria, J., K. D. Melendrez and J. K. Reynolds. 2013. Qualitative audit materiality and earnings management. Review of Accounting Studies 18(2): 414-442.
Lehmann, C. M. 2015. Case: Asset misappropriation schemes: Short cases for use in the classroom. Journal of Forensic & Investigative Accounting 7(2): 340-362. (The page numbers of this paper overlap with the Nikitkov and Stone paper. This paper should start at page 390).
Leibenstein, H. 1966. Allocative efficiency vs. x-efficiency. American Economic Review (June): 393-415.
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Littrell, E. K. 1980. Creative accounting: Assets-for-stock: Now you see'em, now you.. Management Accounting (February): 12. (Relates to a company's acquisition of assets in exchange for the company's own stock).
Littrell, E. K. 1980. Creative accounting: Manipulating reserves - The Royal mail caper. Management Accounting (June): 54.
Littrell, E. K. 1980. Creative accounting: "Mickey Mouse" files. Management Accounting (November): 57.
Littrell, E. K. 1980. Creative accounting: Peter, Paul ... and Ponzi. Management Accounting (October): 64 and 70.
Littrell, E. K. 1980. Creative accounting: ROI: The NSM fiasco. Management Accounting (April): 57.
Littrell, E. K. 1980. Creative accounting: Taking a dim view of profits. Management Accounting (March): 60. (Dispute over how profits were determined).
Littrell, E. K. 1980. Creative accounting: The liquid inventory that wasn't there. Management Accounting (July): 61.
Littrell, E. K. 1980. Creative accounting: The liquid inventory that wasn't there - Part II. Management Accounting (August): 63.
Littrell, E. K. 1980. Creative accounting: The perils of Perini. Management Accounting (January): 10.
Littrell, E. K. 1980. Creative accounting: Toying with disclosure - A Christmas parable. Management Accounting (September): 50.
Littrell, E. K. 1981. Death of an asset - the R & D. blood bath. Management Accounting (January): 63.
Littrell, E. K. 1981. How widespread is creative accounting? Management Accounting (May): 54, 64.
Littrell, E. K. 1981. Ponzi + tax savings = profitable investment. Management Accounting (July): 63.
Littrell, E. K. 1981. Receivables and juries. Management Accounting (November): 70, 73.
Littrell, E. K. 1981. The Westec sting. Management Accounting (February): 56.
Littrell, E. K. 1982. Getting a bang out of inventory. Management Accounting (April): 56.
Littrell, E. K. 1982. Making profit on charity. Management Accounting (February): 64.
Littrell, E. K. 1982. More tips from the track. Management Accounting (November): 66.
Littrell, E. K. 1982. Municipal 'grand opportunities'. Management Accounting (June): 72.
Littrell, E. K. 1982. Tripling your income - and going to the dogs. Management Accounting (August): 68.
Littrell, E. K. 1983. Of double faults and gutter balls. Management Accounting (March): 64.
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Liu, M. 2019. Accruals, managerial operating decisions, and firm growth: Implications for tests of earnings management. Journal of Management Accounting Research 31(1): 153-193.
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Liu, X., Y. Tian and Y. Zhang. 2020. The joint effects of supervisor pay transparency and vertical pay dispersion on reporting honesty. Journal of Management Accounting Research 32(3): 179-192.
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Lopez, D. M. and J. J. Vega. 2019. Evaluating the effect of industry specialist duration on earnings management. Advances in Accounting: Incorporating Advances in International Accounting (45): 100412.
Lorek, K. S. and G. L. Willinger. 2003. The earnings forecasting conundrum. Management Accounting Quarterly (Fall): 63-68.
Loumioti, M. and F. P. Vasvari. 2019. Portfolio performance manipulation in collateralized loan obligations. Journal of Accounting and Economics (April-May): 438-462.
Lovata, L. M. 2007. Earnings management: The game. Journal of Forensic Accounting 8(1-2): 227-244. ("This paper describes a game used to help students understand that information asymmetry exists between managers and the public, and that public information may be misstated to increase management wealth").
Lu, R., W. He and X. Zhang. 2023. Using available-for-sale securities to smooth earnings: Evidence from China. Abacus 59(1): 163-196.
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Macdonald, R. W. 1966. A few pointers on accounting for management. Management Accounting (March): 3-8.
MacGregor J., M. Robinson and M. Stuebs. 2014. Creating an effective whistleblowing environment. Strategic Finance (March): 34-40.
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MacNeal, K. 1939. What's wrong with accounting? The Nation (October 7): 370-372.
MacNeal, K. 1939. What's wrong with accounting? The Nation (October 14): 409-412.
MacNeal, K. 1941. Caveat investor. The Nation (February 8): 151-153.
MacNeal, K. 1941. Is our system of financial reporting sound? The Accounting Forum (April): 7-11.
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Marshall, L. L. and J. Cali. 2015. They protect us from computer fraud: Who protects us from them? SafeNet, Inc.: A case of fraudulent financial reporting. Issues in Accounting Education (November): 352-372.
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