期刊論文| 1. | Dhaliwal, D. S.(1980)。The effect of the firm's capital structure on the choice of accounting methods。The Accounting Review，55，78-84。   |
| 2. | 沈維民(19970100)。企業之盈餘管理：以「會計方法選用」和「應計項目認列」為例。管理評論，16(1)，11-37。 延伸查詢 |
| 3. | Ashari, Nasuhiyah、Koh, Hian Chye、Tan, Soh Leng、Wong, Wei Har(1994)。Factors affecting income smoothing among listed companies in Singapore。Accounting and Business Research，24(96)，291-301。 |
| 4. | Christie, A.(1990)。Aggregation of test statistics: An evaluation of the evidence on contracting and size hypotheses。Journal of Accounting and Economics，12(1-3)，15-36。 |
| 5. | Dhaliwal, D. S.(1988)。The Effect of The Firm's Business Risk on the Choice of Accounting Methods。Journal of Business Finance and Accounting，15，289-302。 |
| 6. | Draper, N. R.(1963)。Ridge Analysis of Response Surfaces。Technometrics，5，469-479。 |
| 7. | Watts, R. L.、Zimmerman, J. L.(1979)。The Demand for and Supply of Accounting Theories。Accounting Review，54，273-305。 |
| 8. | Bitner, L. N.、Dolan, R.(1998)。Does Smoothing Earnings Add Value?。Management Accounting，76，44-47。 |
| 9. | Bowen, R. M.、Noreen, E. W.、Lacey, J. M.(1981)。Determinants of Corporate Decision to Capitalize Interest。Journal of Accounting and Economics，3，151-179。 |
| 10. | Holthausen, Robert W.、Larcker, David F.、Sloan, Richard G.(1995)。Annual bonus schemes and the manipulation of earnings。Journal of Accounting and Economics，19(1)，29-74。 |
| 11. | Hunt, H. G.(1985)。Potential Determinants of Corporate Inventory Accounting Decisions。Journal of Accounting Research，23(2)，448-467。 |
| 12. | Suh, Y. S.(1990)。Communication and Income Smoothing Through Accounting Method Choice。Management Science，36，704-723。 |
| 13. | Beatty, Anne、Chamberlain, Sandra L.、Magliolo, Joseph(1995)。Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings。Journal of Accounting Research，33(2)，231-261。 |
| 14. | Collins, Julie H.、Shackelford, Douglas A.、Wahlen, James M.(1995)。Bank differences in the coordination of regulatory capital, earnings, and taxes。Journal of Accounting Research，33(2)，263-291。 |
| 15. | Moyer, S. E.(1988)。Capital Adequacy Ratio Regulations and Accounting Choices in Commercial Banks。Journal of Accounting and Economics，13(2)，123-154。 |
| 16. | Hagerman, Robert L.、Zmijewski, Mark E.(1979)。Some economic determinants of accounting policy choice。Journal of Accounting and Economics，1(2)，141-161。 |
| 17. | Zmijewski, M. E.、Hagerman, R. L.(1981)。An Income Strategy Approach to the Positive Theory of Accounting Standard Setting Choice。Journal of Accounting and Economics，3(2)，129-149。 |
| 18. | Bartov, Eli F.(1993)。The Timing of Asset Sales and Earnings Manipulation。The Accounting Review，68(4)，840-855。 |
| 19. | Press, E. G.、Weintrop, J. B.(1990)。Accounting-based constraints in public and private debt agreements: Their association with leverage and impact on accounting choice。Journal of Accounting and Economics，12(1-3)，65-95。 |
| 20. | Aharony, Joseph、Lin, Chan Jane、Loeb, Martin P.(1993)。Initial Public Offerings, Accounting Choices, and Earnings Management。Contemporary Accounting Research，10(1)，61-81。 |
| 21. | Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review，53(1)，112-134。 |
| 22. | Friedlan, John M.(1994)。Accounting Choices of Issuers of Initial Public Offerings。Contemporary Accounting Research，11(1)，1-31。 |
| 23. | Teoh, Siew Hong、Welch, Ivo、Wong, Tak Jun(1998)。Earnings Management and the Long-run Market Performance of Initial Public Offerings。The Journal of Finance，53(6)，1935-1974。 |
| 24. | Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。 |
| 25. | Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。 |
| 26. | Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。 |
| 27. | Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics，24(1)，99-126。 |
| 28. | 林嬋娟、洪櫻芬、薛敏正(19970300)。財務困難公司之盈餘管理實證研究。管理學報，14(1)，15-38。 延伸查詢 |
| 29. | Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review，65(1)，131-156。 |