9Shackelford, D. 1999. Discussion of "the effects of taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms" . Review of Accounting Studies 4 : 327 -329.
10Beatty, A. and Harris, D. 1999. The effects of taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms. Review of Accounting Studies 4 : 299-326.
