1Bannister, J. W., and H. A. Newman, 1996. Accrual Usage to Manage Earnings toward Financial Forecasts. Review of Quantitative Finance and Accounting, 7(3): 259-278.
2Chen, K. and H. Q. Yuan, 2004. Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-based Regulation of Rights Issue. Accounting Review, 79(3): 645-665.
3Davila, T. and M. Wouters, 2005. Managing Budget Emphasis through the Explicit Design of Conditional Budgetary Slack. Accounting, Organizations and Society, 30(7-8): 587-608.
4Govindarajan, V. J., 1984. Appropriateness of Accounting Data in Performance Evaluation: an Empirical Examination of Environmental Uncertainty as an Intervening Variable. Accounting, Organizations and Society, 9(2): 125-135.
5Hribar, P. and C. Nichols, 2007. The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management. Joumal of Accounting Research, 45(5): 1017-1053.
6Jian, M. and T. J. Wong, 2004. Earnings Management and Tunneling through Related Party Transactions: Evidence from Chinese Corporate Goups. Working Paper.
7Kahneman D. and A. Tversky, 1979. Prospect Theory: An Analysis of Decision under Risk. Econometrica, 47(2): 263-292.
8Liu, Q. and Z. Lu, 2004. Earnings Management to Tunnel: Evidence from China's Listed Companies.Working Paper.
9Merchant, K., 1990. The Effects of Financial Controls on Data Manipulation and Management Myopia. Accounting, Organizations and Society, 15(4): 297-313.
10Riahi-Belkaoui, 2003. Anticipatory Income Smoothing and the Investment Opportunity Set: an Empirical Test of the Fudenberg and Tirole (1995) Model. Review of Accounting and Finance, 2(2): 99-117.
