3Balsam, S., Bartov, E., Marquardt, C. Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10-Q Filings. Journal of Accounting Research, 2002, 40(4): 987- 1012.
4Defond, M. L., Jiambalvo, J. Incidence and Circumstances of Accounting Errors. Accounting Review, 1991, 643-655.
5Chen, J. Z., Rees, L. L., Sivaramakrishnan, S. On the Use of Accounting vs. Real Earnings Management to Meet Earnings Expectations: A Market Analysis. Working Paper, University of Colorado at Boulder, 2010.
6Koh, P. S. Institutional Investor Type, Earnings Management and Benchmark Beaters. Journal of Accounting and Public Poli- cy, 2007, 26(3): 267-299.
7Fan, J. P., Wong, T. J. Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia. Journal of Accounting and Economics, 2002, 33(3): 401-425.
8Haw, I. M., Hu, B., Hwang, L. S., Wu, W. Ultimate Ownership, Income Management, and Legal and Extra-legal Institutions. Journal of Accounting Research, 2004, 42(2): 423-462.
9Coffee. Liquidity Versus Control: The Institutional Investor as Corporate Monitor. Columbia Law Review, 1991, 91(6):1277- 1368.
10Grossman, Sanford, J., Oliver, D. H. Takeover Bids, the Free-Rider Problem, and the Theory of the Corporation. Bell Journal &Economics, 1980, 11(1): 42-64.