| 期刊論文| 1. | Rees, Lynn、Gill, Susan、Gore, Richard(1996)。An Investigation of Asset Write-downs and Concurrent Abnormal Accruals。Journal of Accounting Research，34(Suppl.)，157-169。   | | 2. | Riedl, Edward J.(2004)。An examination of long-lived asset impairments。The Accounting Review，79(3)，823-852。 | | 3. | Poitras, G.、Wilkins, T.、Kwan, Y. S.(2002)。The Timing of Asset Sales: Evidence of Earnings Management。Journal of Business Finance & Accounting，29(7/8)，903-934。 | | 4. | Schipper, K.(1989)。Commentary on earning management。Accounting Horizons，3(4)，91-102。 | | 5. | Lang, Larry、Poulsen, Annette、Stulz, René(1995)。Asset Sales, Firm Performance, and the Agency Costs of Managerial Discretion。Journal of Financial Economics，37(1)，3-37。 | | 6. | Fields, T. D.、Lys, T. Z.、Vincent, L.(2001)。Empirical research on accounting choice。Journal of Accounting and Economics，31(1-3)，255-307。 | | 7. | Bartov, Eli F.(1993)。The Timing of Asset Sales and Earnings Manipulation。The Accounting Review，68(4)，840-855。 | | 8. | Black, E.、Sellers, K.、Manly, T.(1998)。Earnings Management using asset sales: An international study of countries allowing noncurrent asset revaluation。Journal of Business, Finance and Accounting，25(9/10)，1287-1317。 | | 9. | Kinney, Michael、Trezevant, Robert(1997)。The use of special items to manage earnings and perceptions。Journal of Financial Statement Analysis，3(1)，45-53。 | | 10. | Francis, J.、Hanna, J. D.、Vincent, L.(1996)。Causes and Effects of Discretionary Asset Write-offs。Journal of Accounting Research，34(Supplement)，117-134。 | | 11. | Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review，53(1)，112-134。 | | 12. | 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。 | | 13. | Loh, A.L.、T.H. Tan.(2002)。Asset write-offs-manageriai incentives and macroeconomic factors。ABACUS，38(1)，134-151。 | 圖書| 1. | Penman, Stephen. H.(2001)。Financial Statement Analysis and Security Valuation。New York, NY：McGraw-Hill Irwin。 | | 2. | Sunder, Shyam、Cyert, R. M.(1997)。Theory of Accounting and Control。Cincinnati, Ohio：South-Western College Publishing。 | |