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4. | Demirtas, K. Ozgur、Cornaggia, Kimberly R.(2013)。Initial Credit Ratings and Earnings Management。Review of Financial Economics,22,135-145。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
5. | Huang, Yu-Li、Shen, Chung-Hua(2009)。The Effect of Earnings Management on the Bank Cost of Debt–The Credit Rating Approach。Journal of Management,26(6),599-623。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
6. | Defond, Mark L.、Hung, Mingyi(2004)。Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover。Journal of Accounting Research,42(2),269-312。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
7. | Chen, Kevin C. W.、Yuan, Hongqi(2004)。Earnings management and capital resource allocation: Evidence from China's accounting-based regulation of rights issues。The Accounting Review,79(3),645-665。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
8. | Kinnunen, Juha、Koskela, Markku(2003)。Who is Miss World in Cosmetic Earnings Management? A Cross-national Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries。Journal of International Accounting Research,2(2),39-68。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
9. | Chen, Ken Y.、Elder, Randal J.、Hsieh, Yung-Ming(2007)。Corporate governance and earnings management: The implications of Corporate Governance Best-practice Principles for Taiwan listed companies。Journal of Contemporary Accounting and Economics,3(2),73-105。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
10. | Daske, Holger、Hail, Luzi、Leuz, Christian、Verdi, Rodrigo(2013)。Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoptions。Journal of Accounting Research,51(3),495-547。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
11. | Ding, Yuan、Zhang, Hua、Zhang, Junxi(2007)。Private vs. state ownership and earnings management: Evidence from Chinese listed companies。Corporate Governance: An International Review,15(2),223-238。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
12. | Dyck, Alexander、Zingales, Luigi(2004)。Private Benefits of Control: An International Comparison。The Journal of Finance,59(2),537-600。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
13. | Pagano, Marco、Volpin, Paolo F.(2005)。The political Economy of corporate governance。American Economic Review,95,1005-1030。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
14. | Spamann, Holger(2010)。The Antidirector rights index revisited。The Review of Financial Studies,23,467-486。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
15. | Guenther, David A.、Young, Danqing(2000)。The association between financial accounting measures and real economic activity: A multinational study。Journal of Accounting and Economics,29,53-72。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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17. | White, Lawrence J.(2010)。Markets: The credit rating agencies。Journal of Economic Perspectives,24(2),211-226。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
18. | Rosner, Rebecca L.(2003)。Earnings Manipulation in Failing Firms。Contemporary Accounting Research,20(2),361-408。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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23. | Ball, Ray、Kothari, Sagar P.、Robin, Ashok(2000)。The effect of international institutional factors on properties of accounting earnings。Journal of Accounting and Economics,29(1),1-51。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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25. | Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings quality in U.K. private firms: Comparative loss recognition timeliness。Journal of Accounting and Economics,39(1),83-128。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
26. | Chen, Gongmeng、Firth, Michael、Gao, Daniel N.、Rui, Oliver M.(2006)。Ownership structure, corporate governance, and fraud: Evidence from China。Journal of Corporate Finance,12(3),424-448。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
27. | Lu, Jian-Qiao(1999)。An Empirical Study on Earnings Management of Loss Firms in China。Accounting Research,1999(9),25-35。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
28. | La Porta, Rafael、Lopez-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(2000)。Agency Problems and Dividend Policies around the World。Journal of Finance,55(1),1-33。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
29. | Lins, Karl V.(2003)。Equity Ownership and Firm Value in Emerging Markets。Journal of Financial and Quantitative Analysis,38(1),159-184。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
30. | Allen, Franklin、Qian, Jun、Qian, Meijun(2005)。Law, Finance, and Economic Growth in China。Journal of Financial Economics,77(1),57-116。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
31. | Jaggi, Bikki、Lee, Picheng(2002)。Earnings management response to debt covenant violations and debt restructuring。Journal of Accounting, Auditing and Finance,17(4),295-324。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
32. | DeFond, Mark、Hung, Mingyi、Trezevant, Robert(2007)。Investor protection and the information content of annual earnings announcements: International evidence。Journal of Accounting and Economics,43(1),37-67。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
33. | Ball, Ray(2006)。International Financial Reporting Standards (IFRS): pros and cons for investors。Accounting & Business Research,36,5-27。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
34. | Ball, Ray、Robin, Ashok、Wu, Joanna Shuang(2003)。Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries。Journal of Accounting and Economics,36(1-3),235-270。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
35. | Bo, Xian-Hui、Wu, Lian-Sheng(2009)。The governance roles of state-owned controlling and institutional investors: A perspective of earnings management。Economic Research Journal,2,81-91。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
36. | Brown, Kareen、Chen, Vincent Y. S.、Kim, Myungsun(2015)。Earnings management through real activities choices of firms near the investment: Speculative grade borderline。Journal of Accounting and Public Policy,34(1),74-94。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
37. | Charitou, Andreas、Lambertides, Neophytos、Trigeorgis, Lenos(2007)。Earnings behaviour of financially distressed firms: The role of institutional ownership。Abacus,43(3),271-296。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
38. | Chen, Chao、Guo, Zhi-Ming(2008)。China's corporate bond financing, financial risk and bond rating。Contemporary Finance and Economics,279,39-48。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
39. | Cheng, Yi(2015)。Credit rating topics in China: The validity verification for 2014 CCRI basic rating。Money Watching and Credit Rating,114,4-11。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
40. | Cu, Wei-Hua、Xiao, Yun-Feng(2012)。Does the reputation mechanism work? Evidence from stock market in China。Finance and Economics,10,21-29。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
41. | Ding, Shujun、Liu, Mingzhi、Wu, Zhenyu(2016)。Financial reporting quality and external debt financing constraints: The case of privately held firms。Abacus,52,351-373。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
42. | Dye, Ronald A.、Sunder, Shyam(2001)。Why not allow FASB and IASB standards to compete in the U.S.?。Accounting Horizons,15,257-271。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
43. | Gu, Zhen-Wei、Ou-Yang, Ling-Nan(2008)。On the motive for earnings management in listed companies in China and its empirical analysis。Journal of Northeastern University (Social Science),10,139-144。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
44. | Huang, Qian(2006)。A study on the relationship between the ownership of blockholders and managers and earnings management。Statistics and Decision,18,109-111。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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