4Francis J,Smith A.Agency costs and innovation some empirical evidence[J].Journal of Accounting and Economics,1995,19 (2-3):383-409.
5Hanson,Robert C.and Song,Moon H.Managerial ownership,broad structure and the division of gains in divestitures[J].Journal of Corporate Finance,2000,6 (1):55-70.
6Bebchuk L. A., Jesse M. Fried, 2003, "Executive Compensation as an Agency Problem", Journal of Economic Perspectives, Vol.3, pp.71-92.
7Coase, Ronald, 1937, "The Nature of the Firm", Economica, 4, pp.386-405.
8Gaver, J. J., Gaver K. M.and Austin J. R., 1995, "Additional Evidence on Bonus Plans and Income Management", Journal of Accounting & Economics, Vol. 19 Issue 1, pp.3-28.
9Gul, Ferdinand A.; Chen, Charles J. P.; Tsui, Judy S. L., 2003, "Discretionary Accounting Accruals, Managers' Incentives and Audit Fees", Contemporary Accounting Research, fall, Vol. 20 Issue 3, pp.441-464.
10Hagerman, Robert L., Zmijewski, Mark E., 1979, "Some Economic Determinants of Accounting Policy Choice", Journal of Accounting & Economics, Aug, Vol. 1 Issue 2, pp.141-161.
