3Balsam, S. , E. Bartov, and C. Marquardt. Accruals Man- agement, Investor Sophistication, and Equity Valua- tion: Evidence from IOQ Filings [ J ]. Journal of Ac- counting Research, 2002,40:987 - 1012.
4Bange, M. M. , De Bondt, W. F. M. R&D budgets and corporate earnings budgets [ J ]. Journal of Corporate Fi- nance, 1998,4 : 153 - 184.
5Bartov, E. The timing of asset sales and earnings ma- nipulation[ J ]. The Accounting Review, 1993,68 : 840 - 855.
6Bushee, B. The influence of institutional investors on myopic R&D investments, behaviour [ J ]. The Account- ing Review, 1998,73 : 305 -333.
7Chung, R. , M. Firth, and J. Kim. Institutional Moni- toring and Opportunistic Earnings Management [ J ]. Journal of Corporate Finance,2002,8 : 29-48.
8Cohen, D. , and P. Zarowin. Economic Consequences of Real and Accrual - Based Earnings Management Ac- tivities. Working Paper. New York University,2008.
9Cohen, D. , A. Dey, and T. Lys. Real and accrual - based earnings management in the pre - and post - Sat- banes - Oxley periods [ J ]. The Accounting Review, 2008,83 : 757 - 787.
10Cohen, D. , and P. Zarowin. Accrual -based and real earnings management activities around seasoned equity offerings [ J ]. Journal of Accounting and Economics, 2010,50:2 - 19.
