4Jerry C. and Ching-Wu Wang. Political Costs and Earnings Management of Oil Companies During The 1990 Persian Guff Crisis[J]. Accounting Review, 1998,(10) : 103 - 117.
5Friedlan J. Accounting Choices of Issuers of Initial Public Offering[J]. Contemporary Accounting Research, 1994, ( 11 ).
6Teoh, Welch and Wong. Earnings Management and the Long Run Market Performance of Initial Public Offerings[J]. Journal of Finance, 1998, (6).
7Ball R. and P. Brown. An Empirical Evaluation of Accounting Income Numbers [ J ]. Journal of Accounting Research,Autumn, 1968.
8Rayburn. J.The Association of Operating Cash Flow and Accruals Security Returns[J]. Journal of Accounting Research, September, 1986 : 121 - 315.
9Healy, Paul M. The Effect of Bonus Schemes on Accounting Decision[ J ]. Journal of Accounting and Economics, 1985 : 95- 107.