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 79:645-665.
3Guenther,David A.,1994,"Earnings Managements Response to Corporate Tax Rate Changes:Evidence from the 1986 Tax Reform Act",The Accounting Review,69:230-243.
4Sweeney,A.P.1994,"Debt-covenent Violations and Managers' Accounting Responses",Journal of Accounting and Economics,281-308.
5Thomas J.Lopez,PhilipR.Regier and Tanye Lee,1998,"Identifying Tax-Induced Earnings Management around TRA 86 as a Function of Prior Tax-Aggressive Behavior",Journal of the American Taxation Association,20(2):37-56.