期刊論文| 1. | 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。   |
| 2. | 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 |
| 3. | Ivancevich, D. M.、Cocco, A. F.、Ivancevich, S. H.(1996)。The Effect of SFAS No. 115 on Financial Statement Analysis。The Ohio CPA Journal，55(4)，32-37。 |
| 4. | 陳佳煇、許文彥、孫綺黛(20091200)。資本適足性規範對國內財產保險公司盈餘管理之影響。風險管理學報，11(2)，123-149。 延伸查詢 |
| 5. | 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 and Economics，28(1)，1-25。 |
| 6. | 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。 |
| 7. | 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。 |
| 8. | 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。 |
| 9. | Moyer, Susan Elaine(1990)。Capital Adequacy Ratio Regulations and Accounting Choices in Commercial Banks。Journal of Accounting and Economics，13(2)，123-154。 |
| 10. | Liu, Chi-Chun、Ryan, Stephen G.(2006)。Income smoothing over the business cycle: Changes in banks' coordinated management of provisions for loan losses and loan charge-offs from the pre-1990 bust to the 1990s boom。The Accounting Review，81(2)，421-441。 |
| 11. | 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。 |
| 12. | 曹嘉玲(20151200)。真實盈餘管理和會計盈餘管理之關聯性及其市場反應：併論財務預測制度和投資人精明程度之影響。中山管理評論，23(4)，955-1014。 延伸查詢 |
| 13. | 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。 |
| 14. | 鄭政秉、梁連文、許智偉(20100900)。差異化管理對臺灣與日本銀行業成本效率之影響。應用經濟論叢，特刊，145-189。 延伸查詢 |
| 15. | Barth, M. E.、Gomez-Biscarri, J.、Kasznik, R.、López-Espinosa, G.(2017)。Bank earnings and regulatory capital management using available for sale securities。Review of Accounting Studies，22(4)，1761-1792。 |
| 16. | Dechow, Patricia M.、Ge, Weili、Schrand, Catherine M.(2010)。Understanding earnings quality: A review of the proxies, their determinants and their consequences。Journal of Accounting and Economics，50(2/3)，344-401。 |
| 17. | Dechow, Patricia M.、Myers, Linda A.、Shakespeare, Catherine(2010)。Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits。Journal of Accounting and Economics，49(1/2)，2-25。 |
| 18. | 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。 |
| 19. | Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies，22(1)，435-480。 |
| 20. | DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics，23(2)，115-139。 |
| 21. | Godwin, Norman、Petroni, Kathy、Wahlen, James(1998)。Fair Value Accounting for Property-Liability Insurers and Classification Decisions under FAS 115。Journal of Accounting, Auditing & Finance，13，207-239。 |
| 22. | 余惠芳(20181200)。銀行授信考量之獨立董監事、盈餘管理與信用風險之研究。全球管理與經濟，14(2)，69-88。 延伸查詢 |
| 23. | 張幸惠(20180600)。盈餘管理與公司治理關聯性：以中國銀行業為例。會計審計論叢，8(1)，49-80。 延伸查詢 |
| 24. | Dong, Minyue、Zhang, Xiao-Jun(2018)。Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks。European Accounting Review，27，467-493。 |
| 25. | Jordan, Charles E.、Clark, Stanley J.、Smith, W. Robert(1998)。Earnings Management Under SFAS No. 115: Evidence from The Insurance Industry。Journal of Applied Business Research，14，49-56。 |
| 26. | Kwak, Wikil、Lee, Ho-Young、Eldridge, Susan 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。 |
| 27. | Powers, O. S.(1995)。Fair Values: A Change in Investment Accounting。The National Public Accounting，40，32-36。 |
| 28. | Bertrand, Marianne、Duflo, Esther、Mullainathan, Sendhil(2004)。How Much Should We Trust Differences-In-Differences Estimates?。Quarterly Journal of Economics，119(1)，249-275。 |
| 29. | 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 |
| 30. | Clark, M. W.、Li, J. F.(1994)。SFAS No. 115: New accounting rules for investments in debt and equity securities。The Ohio CPA Journal，53(1)，29-33。 |
| 31. | Lifschutz, Shilo(2002)。The Effect of SFAS 115 on Earnings Management in the Banking Industry。Journal of Applied Business Research，18(4)，1-12。 |
| 32. | Wampler, B. M.、Phillips, T. J.(1994)。A Case for Fair Value Accounting for Debt Securities。Management Accounting，75(9)，46-49。 |