9Scholes, M., M. Wolfson, M. Erickson, E. Maydew, and T. Shevlin. Taxes and Business Strategy: A Planning Approach[M]. 2002. 2nd Edition. Upper Saddle River, NJ:Prentice - Hall, Inc.
10Cloyd, C. B. , J. Pratt, and T. Stock. The Use of Financial Accounting Choice to Support Aggressive Tax Positions: Public and Private Firms[ J]. Journal of Accounting Research, 1996,34:23 - 43.
