期刊論文| 1. | Kang, Sun-A.、Kim, Yong-Shik(2012)。Effect of corporate governance on real activity-based earnings management: Evidence from Korea。Journal of Business Economics and Management，13(1)，29-52。   |
| 2. | Cheung, Yan-Leung、Rau, P. Raghavendra、Stouraitis, Aris(2006)。Tunneling, propping, and expropriation: Evidence from connected party transactions in Hong Kong。Journal of Financial Economics，82(2)，343-386。 |
| 3. | Cornett, M. M.、Marcus, A. J.、Tehranian H.(2008)。Corporate governance and pay-forperformance: The impact of earnings management。Journal of Financial Economics，87(2)，357-373。 |
| 4. | Wu, Meng-Wen、Shen, Chung-Hua、Lu, Chin-Hwa、Chan, Chia-Chung(2012)。Impact of Foreign Strategic Investors on Earnings Management in Chinese Banks。Emerging Markets Finance & Trade，48(5)，115-133。 |
| 5. | Kwak, W.、Lee, H. Y.、Eldridge, S. W.(2009)。Earnings management by Japanese bank managers using discretionary loan loss provisions。Review of Pacific Basin Financial Markets and Policies，12(1)，1-26。 |
| 6. | Shrieves, R. E.、Dahl, D.(2003)。Discretionary accounting and the behavior of Japanese banks under financial duress。Journal of Banking & Finance，27(7)，1219-1243。 |
| 7. | 劉正田、黃麗樺、林修葳(20091100)。企業創新特質、財務預測與盈餘管理之關聯。會計學報，2(1)，1-28。 延伸查詢 |
| 8. | Yang, J. J.、Chi, J.、Young, M.(2012)。A review of earnings management in China and its implications。Asian-Pacific Economic Literature，26(1)，84-92。 |
| 9. | 柯承恩、陳耀宗、吳姍穎(20100500)。董監事治理與盈餘管理之關連性研究。會計學報，2(2)，25-59。 延伸查詢 |
| 10. | Riedl, Edward J.(2004)。An examination of long-lived asset impairments。The Accounting Review，79(3)，823-852。 |
| 11. | 沈中華、池祥麟(20030900)。從投資人保護觀點與展望理論探討各國銀行業盈餘管理之現象與動機。經濟論文，31(3)，407-458。 延伸查詢 |
| 12. | 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。 |
| 13. | Beatty, Anne L.、Ke, Bin、Petroni, Kathy R.(2002)。Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks。The Accounting Review，77(3)，547-570。 |
| 14. | 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。 |
| 15. | 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。 |
| 16. | Liu, Qiao、Lu, Zhou(2007)。Corporate Governance and Earnings Management in the Chinese Listed Companies:A Tunneling Perspective。Journal of Corporate Finance，13(5)，881-906。 |
| 17. | Chen, K. Y.、Liu, Jo-L.(2010)。Earnings Management, CEO Domination, and Growth Opportunities: Evidence from Taiwan。International Journal of Public Information Systems，6(1)，43-69。 |
| 18. | Healy, P. M.(1985)。The Effect of Bonus Scheme on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。 |
| 19. | Abbott, L. J.、Parker, S.、Peters, G. F.(2004)。Audit Committee Characteristics and Restatement。Auditing: A Journal of Practice and Theory，23(1)，69-87。 |
| 20. | Cheng, Qiang、Warfield, Terry、Ye, Minlei(2011)。Equity incentives and earnings management: Evidence from the banking Industry。Journal of Accounting, Auditing & Finance，26(2)，317-349。 |
| 21. | Moyer, Susan Elaine(1990)。Capital Adequacy Ratio Regulations and Accounting Choices in Commercial Banks。Journal of Accounting and Economics，13(2)，123-154。 |
| 22. | 王元章、張椿柏(20121200)。核心代理問題對盈餘管理之影響。會計審計論叢，2(2)，69-113。 延伸查詢 |
| 23. | 陳維慈、曾馨卉(20120100)。Evidence of Income Smoothing from Securitized Loans and Loan Loss Provisions: Real Transactions vs. Accruals。會計評論，54，43-75。 |
| 24. | Cheng, Qiang、Warfield, Terry D.(2005)。Equity incentives and earnings management。The Accounting Review，80(2)，441-476。 |
| 25. | Kanagaretnam, K.、Lobo, G. J.、Mathieu, R.(2004)。Earnings management to reduce earnings variability: Evidence from bank loan loss provisions。Review of Accounting and Finance，3(1)，128-148。 |
| 26. | Mandelker, Gershon N.、Agrawal, Anup(1990)。Large Shareholders and the Monitoring of Managers: The Case of Antitakeover Charter Amendments。Journal of Financial and Quantitative Analysis，25(2)，143-161。 |
| 27. | 丁緯、李政倫、劉洪鈞(20140900)。違約風險與盈餘穩健性之關聯性：中國國營V.S.民營企業。會計與財金研究，7(2)，71-83。 延伸查詢 |
| 28. | 吳明蕙(20060100)。中國國有商業銀行不良貸款之探討。經濟研究，6，263-288。 延伸查詢 |
| 29. | 陳瑞璽、王琳祿(20140600)。盈餘管理目標及影響因素--臺灣銀行產業之實證。商略學報，6(2)，89-104。 延伸查詢 |
| 30. | 劉俏、陸洲(2004)。公司資源的「隧道效應」--來自中國上市公司的證據。經濟學季刊，3(2)，437-456。 延伸查詢 |
| 31. | Anandarajan, A.、Hasan, I.、Lozano-Vivas, A.(2005)。Loan loss provision decisions: An empirical analysis of the Spanish depository institutions。Journal of International Accounting, Auditing and Taxation，14(1)，55-77。 |
| 32. | Brickley, J. A.、Coles, J. L.、Terry, R. L.(1994)。Outside directors and the adoption of position pills。Journal of Financial Economics，35(3)，371-390。 |
| 33. | Cheng, C. S. A.、Wang, J.、Wei, S. X.(2015)。State ownership and earnings management around initial public offerings: Evidence from China。Journal of International Accounting Research，14(2)，89-116。 |
| 34. | Coles, J. L.、Daniel, N. D.、Naveen, L.(2008)。Boards: Does one BSIZE fit all?。Journal of Financial Economics，87(2)，329-356。 |
| 35. | Cornett, M. M.、McNutt, J. J.、Tehranian, H.(2009)。Corporate governance and earnings management at large U.S. bank holding companies。Journal of Corporate Finance，15(4)，412-430。 |
| 36. | Ferris, S. P.、Saensuk, S.(2008)。The corporate effects of equity block creation and elimination。Applied Economic Letters，15(6)，431-436。 |
| 37. | Lehn, K. M.、Patro, S.、Zhao, M.(2009)。Determinants of the size and structure of corporate boards: 1935-2000。Financial Management，38(4)，747-780。 |
| 38. | Scholes, Myron S.、Wilson, G. Peter、Wolfson, Mark A.(1990)。Tax Planning, Regulatory Capital Planning and Financial Reporting Strategy for Commercial Banks。The Review of Financial Studies，3(4)，624-650。 |
| 39. | Shleifer, Andrei、Vishny, Robert W.(1986)。Large Shareholders and Corporate Control。The Journal of Political Economy，94(3)，461-488。 |
| 40. | Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review，73(3)，305-333。 |
| 41. | Firth, Michael、Fung, Peter M. Y.、Rui, Oliver M.(2007)。Ownership, two-tier board structure, and the informativeness of earnings: Evidence from China。Journal of Accounting and Public Policy，26(4)，463-496。 |
| 42. | Hausman, Jerry A.(1978)。Specification tests in econometrics。Econometrica: Journal of the Econometric Society，46(6)，1251-1271。 |
| 43. | 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。 |
| 44. | Shivdasani, Anil(1993)。Board composition, ownership structure and hostile takeovers。Journal of Accounting and Economics，16(1-3)，167-198。 |
| 45. | Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics，69(3)，505-527。 |
| 46. | Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business，72(1)，1-33。 |
| 47. | Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。 |
| 48. | Klein, A.(2002)。Economic determinants of audit committee independence。The Accounting Review，77(2)，435-452。 |
| 49. | Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance，9(3)，295-316。 |
| 50. | 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 |
| 51. | Jiambalvo, James、Rajgopal, Shivaram、Venkatachalam, Mohan(2002)。Institutional ownership and the extent to which stock prices reflect future earnings。Contemporary Accounting Research，19(1)，117-145。 |
| 52. | Ben-Amar, Walid、André, Paul(2006)。Separation of Ownership from Control and Acquiring Firm Performance: The Case of Family Ownership in Canada。Journal of Business Finance & Accounting，33(3/4)，517-543。 |
| 53. | Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance，48(3)，831-880。 |
| 54. | Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance，52(2)，737-783。 |
| 55. | Vafeas, Nikos(2000)。Board structure and the informativeness of earnings。Journal of Accounting and Public Policy，19(2)，139-160。 |
| 56. | 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 |
| 57. | Dechow, Patricia M.、Skinner, Douglas J.(2000)。Earnings management: Reconciling the views of accounting academics, practitioners, and regulators。Accounting Horizons，14(2)，235-250。 |
| 58. | 黃劭彥、王登仕、張森河、蔡欣儒(20150600)。虧損公司董監事自肥與盈餘管理。證券市場發展季刊，27(2)=106，59-98。 延伸查詢 |
| 59. | De Andres, Pablo、Vallelado, Eleuterio(2008)。Corporate Governance in Banking: The Role of the Board of Directors。Journal of Banking and Finance，32(12)，2570-2580。 |
| 60. | Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。 |
| 61. | Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review，71(4)，443-465。 |
| 62. | Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and Consequence of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC。Contemporary Accounting Research，13(1)，1-36。 |