4Thomas D. Fields, Thomas Z. Lys & L. Vincent,"Empirical Research on Accounting Choice," Journal of Accounting and Economics,Vol. 31 ,No. 3(2001) ,pp. 255 - 307.
5K. Subramanyam, "The Pricing of Discretionary Accruals,"Journal of Accounting and Economics, Vol. 22, No. 3(1996),pp. 249 - 281.
6E. Bartov, F. Gul & J. Tsut,"Discretionary-accruals Models and Audit Qualification,"Journal of Accounting and Economics,Vol. 30,No. 3(2000) ,pp. 421 - 452.
7H. Xie,"The Mispricing of Abnormal Accruals ,"The Accounting Review, Vol. 76, No. 3 ( 2001 ), pp. 357 - 373.
8P. Hribar & D. Collins,''Errors in Estimating Accruals: Implications for n h tt r Empirical Research,''Journal of Accounting Research ,Vol. 40,No. 1(2002) ,pp. 105 - 134.
9I. Haw, D. Qi & D. Wu, et al,"Market Consequences of Earnings Management of Listed Firms in Response to Security Regulation in China's Emerging Capital Market,"Contemporary Accounting Research, Vol. 22, No. 1 (2005) ,pp. 95 - 140.
10K. Schipper, "Commentary on Earnings Management," Accounting Horizons, Vol. 3, No. 12 ( 1989), pp. 91 - 102
