yes. there are other measures such as classification shifting/ abnormal non-core earnings and real activity management.

Answer may be yes. But remember Earnings Management (EM) is something which is directly not visible  in Annual Report (AR) or any where else. Hence it is measured by some proxy (preferably by discretionary accruals which is managed by the higher management for reporting purpose and achieving the desired output) calculated through some formula developed in different model (viz; DeAngelo Model, Jones Model, Modified Jones Modes). And all these popular model segregate the Total Accrual into Discretionary (manageable) and Non discretionary (non-manageable) Accruals. Hence Accruals are the most representative of EM practices in Accounting literature across the glove. Hope it is clear now. 

If by earnings you are referring to net income, in the energy industry, the following may apply:

1. Inventory valuation - FIFO or LIFO or average costs would yield a different cost of goods sold depending on the oil price cycle. As a result, they may give a higher or lower net income.

2. Revenue recognition - For multi-year supply contracts, there may be flexibility as to how soon revenues could be recognised or delayed. Early recognition of revenues could flatter a given period's net income. 

3. Inventory delivered or returns - There are instances where revenues are created by delivering the goods prior to month end or year end closing to book revenue for the period. At the start of the following period, this is reversed by having returns. This practice is tantamount to fraud, where sales commissions are earned by creating fictitious revenues.   

There are a number of books written on such accounting practices that gives a list of similar practices.

Dear  Bagher Shamszadeh

Please, see more detail in the belowed paper for your consideration

http://www.sciencedirect.com/science/article/pii/S0278431914001042

Bests

Dear Bagher Shamszadeh

Greetings,

Please find the attached file about your topic may be good for you

Best Regards

We broadly have two systems of measurement: accrual and cash basis. From earnings point of view, accrual is considered to be best as it is based on concept of earnings earned and not earnings received and expenses incurred and not on expenses paid. The cash basis may not reflect exact performance and there may be serious consistency issues in report and results would not be comparable across time and subject to a lot of manipulation. However, variation of these methods happen in case construction where one may follow the %completion method for reporting. Within accrual system one has flexibility how to measure cost such as LIFO/FIFO/Weighted Average or DDM/Straight Line method of depreciation etc.  

Hi

I just want to draw your attention on the "real earnings management" story which seems to be very popular as soon as the "accruals" one encouters some limitations, or some deep inquiries from legal bodies for example. You could read:

XU RZ, Taylor GK, Dugan MT "Review of real earnings management literature", Journal of Accounting Literature, 2007, 26, p 195 - 228.

Best regards

There is another view that accounting profits really do not measure profits in economic sense as no where we deduct the cost of equity capital. To get better view of what company has earned after meeting the expectations of all providers of capital we calculate economic profit or what is also known as Economic Value Added (EVA). Some argue that this is real measure of wealth creation for shareholders and consistent with broad objectives of finance function such using NPV etc.

Earnings management is classified into accrual earnings management and real earnings management. In accrual, earnings are managed using discretionary accruals. In real earnings management, earnings are managed through sales manipulation, manipulations of expenditures, production manipulation and so on.

However, the industry being studied can also determines what variables to be used, for instance, loan loss provisioning is usually used in the banking industry for detecting earnings management.

The attached papers will be useful.

Hi,

You may have a look to this paper:

Earnings management before IPOs: Are institutional investors misled?

Journal ofEmpirical finance, june 2017, pages 90-108

Shenghao Gao, Qingbin Meng, Kam C. Chan, Weixing Wu

Best regards