一、中文部份
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王蘭芬，薛敏正，曾乾豪，2011，「資訊透明度的更動與盈餘管理間之關聯」，會計審計論叢，第1卷第1期:頁101-131。江家瑜， 簡凌慧，薛敏正，2014，「公司特質對應計與實質盈餘管理選擇的影響」，中華會計學刊，第10卷第1期:頁1-32。李建然，陳信吉，張石羨珍，2005，「資訊評鑑系統與股票評價之攸關性」，當前會計理論與實務研討會論文集，台北：銘傳大學。
金成隆，陳美惠（2015），高等財務會計研究─理論與實證，第二版，台中，滄海書局。
林筱鳳， 劉清標，吳家惠，2014，「資訊透明度對公司營運影響之分析」，商業現代化學刊， 7卷3期：頁267-281。吳安妮，彭火樹，郭翠菱，詹凌菁，2016，「臺灣會計領域研究之回顧與展望」，管理學報， 33卷1期：頁139-187。張瑞當，方俊儒，2006， 「資訊揭露評鑑系統對企業盈餘管理行為之影響」，會計評論，42 期：頁1-22。鄭哲惠，吳博欽， 薛富井，2011， 「穩健會計與盈餘持續性--考慮不同組成的穩健性指標」，會計評論，52 期：頁77-101。顏信輝，王炫斌，2015，「我國企業盈餘管理程度變化之探討」，會計審計論叢， 5卷1期：頁85-119。二、英文部份
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