Gul, F. / 2000 / The effect of investment opportunity set and debt level on earnings-returns relationship and the pricing of discretionary accruals Gul, F. / 2003 / Informative and opportunistic earnings management and the value relevance of earnings: Some evidence on the role of IOS Healy, P. / 2001 / Information Asymmetry, Corporate Disclosure, and the Capital Markets : A Review of the Empirical Disclosure literatere / Journal of Accounting and Economics 31:405~440 Jones, J. / 2000 / Valuation implications of investment opportunities and earnings permanence / Review of Quantitative Finance and Accounting 15(1):21~35 Jones, J. / 1991 / Earnings management during import relief investigations / Journal of Accounting Research 29(2):193~228