期刊論文| 1. | Ma, C. K.(1988)。Loan loss reserves and income smoothing: The experience in the U.S. banking industry。Journal of Business Finance and Accounting，15(4)，487-497。   |
| 2. | Watts, R. L.、Zimmerman, J. L.(1978)。Toward a Positive Theory of the Determination of Accounting Standards。The Accounting Review，53(1)，52-77。 |
| 3. | Healy, P.(1985)。The impact of bonus schemes on the selection of accounting principles。Journal of Accounting and Economics，7(1)，85-107。 |
| 4. | Gaver, Jennifer J.、Gaver, Kenneth M.、Austin, Jeffrey R.(1995)。Additional Evidence on Bonus Plans and Income Management。Journal of Accounting and Economics，19(1)，3-28。 |
| 5. | 劉順仁、張智凱、Bedingfield, James P.(1996)。參考美國經驗 掌握放款風險--美國商業銀行壞帳承認影響因素之實證研究。會計研究月刊，129，68-74。 延伸查詢 |
| 6. | 張瑞當、沈文華(20040600)。銀行管理當局之壞帳提列與盈餘管理行為之探討。今日會計，95，61-68。 延伸查詢 |
| 7. | Degeorage, F.、Patel, J.、Zeckhauser, R.(1999)。Earning Management Exceed Thresholds。Journal of Business，72(1)，1-33。 |
| 8. | 沈中華、池祥麟、彭子玲(20030600)。商業銀行盈餘管理的特殊性。產業金融季刊，119，21-40。 延伸查詢 |
| 9. | Ahmed, A. S.、Takeda, C.、Thomas, S.(1999)。Bank Loan-Loss Provisions: A Reexamination of Capital Management, Earnings Management, and Signaling Effects。Journal of Accounting & Economics，28(1)，1-25。 |
| 10. | Kanagaretnam, K.、Lobo, G. J.、Mathieu, R.(2003)。Managerial incentives for income smoothing through bank loan loss provisions。Review of Quantitative Finance and Accounting，20(1)，63-80。 |
| 11. | Schipper, K.(1989)。Commentary on earning management。Accounting Horizons，3(4)，91-102。 |
| 12. | Beidleman, C. R.(1973)。Income Smoothing: The Role of Management。The Accounting Review，48(4)，653-667。 |
| 13. | Fudenberg, Drew、Tirole, Jean(1995)。A theory of income and dividend smoothing based on incumbency rents。Journal of Political Economy，103(1)，75-93。 |
| 14. | Moyer, S. E.(1988)。Capital Adequacy Ratio Regulations and Accounting Choices in Commercial Banks。Journal of Accounting and Economics，13(2)，123-154。 |
| 15. | Hepworth, S. R.(1953)。Smoothing Periodic Income。The Accounting Review，28(1)，32-39。 |
| 16. | 劉順仁(19970300)。The Determinants of Loan Impairment Recognized by the U.S. Bank Holding Companies。會計評論，30，33-77。 |
| 17. | Bartov, Eli F.(1993)。The Timing of Asset Sales and Earnings Manipulation。The Accounting Review，68(4)，840-855。 |
| 18. | McNichols, M.、Wilson, G. P.(1988)。Evidence of Earnings Management from the Provision for Bad Debts。Journal of Accounting Research，26(Suppl.)，1-31。 |
| 19. | Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics，20(1)，61-91。 |
| 20. | Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons，13(4)，365-383。 |
| 21. | 林修葳、陳育成(19970900)。國內商業銀行壞帳及票券買賣損益策略性調控問題之實證研究。臺大管理論叢，8(2)，33-65。 延伸查詢 |
| 22. | 陳育成(20021000)。臺灣金融業的壞帳管理及相關研究。管理評論，21(4)，1-17。 延伸查詢 |
| 23. | Bhat, V. N.,(1996)。Banks and Income Smoothing: An Empirical Analysis。Applied Financial Economics，6(6)，505-510。 |
| 24. | Carlson S. J.、Chenchuramalah, T. B.(1997)。Ownership differences and firms' income smoothing behavior。Journal of Business Finance and Accounting，24(2)，179-196。 |
| 25. | Suh, Y. S.(1990)。Communication and income smoothing through accounting method choice。Management Science，36(6)，704-723。 |