3BumsN, Kedia S. The Impact of Performance-Based Compensationon Misreporting[J]. Journal of Financial Economics, 2006, 79(1).
4ChengQ, Warfield T D. Equity Incentives and Earnings Management[J]. Accounting Review,2005,(80).
5CohenD A, Zarowin P, Accrual-Based and Real Earnings Manage-ment Activities Around Seasoned Equity Offerings[J]. Journal of Ac-counting and Economics, 2010,50(1).
6DechowP M, Sloan R G, Sweeney A P. Detecting Earnings Manage-ment[J].Accounting Review, 1995.
7EfendiJ. Srivastava A, Swanson E. “Why Do Corporate Managers Mis-state Financial Statements?The Role of Option Compensation and Oth-er Factors[J]. Journal ofFinancial Economics,2007,(85).
8HanlonM,Rajgopal S, Shevlin T . Are Executive Stock Options Asso-ciated With Future Eamings?[J]. Journal of Accounting and Econom-ics,2003,(36).
9KadanO, Yang J. Executive Stock Options and Earnings Manage-ment: A Theoretical and Empirical Analysis[J]. Social Science Re-search Network, 2005,(1-47).
10MorckR, Shleifer A,Vishny R W. Management Ownership and Mar-ket Valuation: An Empirical Analysis[J]. Journal of financial Econom-ics, 1988,(20).
