5Zingales, L. In Search of New Foundations [ J ]. The Journal of Finance, 2000, (August) : 1623 - 1653.
6Burgstahler, D & Dichev, I. Earnings Management to Avoid Earnings Decrease and Loses [ J ] . Journal of Accounting and Economics, 1997, (24) :99 - 126.
7Shivakumar, L. Do Firms Mislead Investors by Overstating Earnings before Seasoned Equity Offerings? [ J ]. Journal of Accounting and Economics, 2000, (29) :339 - 371.
8Kallunki, J. P. & Martikainen, M. Do Firms Use In-dustry- Wide Targets When Managing Earnings? Finnish Evidence [ J ]. The International Journal of Accounting,1999, (2) :249 - 259.
9Bagnoli, M. & Watts, S. G.. The Effect of Relative Performance Evaluation on Earnings Management: A Game - theoretic Approach [ J ] . Journal of Accounting and Public Policy, 2000, (19) :377 - 397.
10Dechow. P,Sloan. R and Sweeney. A,1995,''Detecting Earnings Management'', The Accounting Review 70,pp193 - 225.