5[9]Teoh S H, Welch I, Wong T J. Earnings Management and the Underperformance of Seasoned Equity Offerings[J].Journal of Financial Economics, 1998a, 50(1): 63~99
6[10]Teoh S H, Wong T J, Rao G. Are Accruals During Initial Public Offerings Opportunistic?[J]. Review of Accounting Studies, 1998, 3(1-2): 175~208
7[11]DeFond M L, Jiambalvo J. Debt Covenant Violation and Manipulation of Accruals[J]. Journal of Accounting and Economics, 1994, 17(1/2): 145~176
8[12]DeAngelo L E. Managerial Competition, Information Costs, and Corporate Governance: the User of Accounting Performance Measures in Proxy Contests[J]. Journal of Accounting and Economics, 1988, 10(1): 3~36
9[13]DeFond M L, Park C W. Smoothing Income in Anticipation of Future Earnings[J]. Journal of Accounting Economic, 1997, 23(2):115~139
10[14]Burgstahler D, Dichev I. Earnings Management to Avoid Earnings Decreases and Losses[J]. Journal of Accounting and Economics, 1997, 24(1): 99~126