李建然與廖益興,2004。董事會結構特徵與盈餘管理-台灣家族控制企業因素之影響。中華會計學刊,第五卷第一期:1-19-21。
李淑華、簡雪芳、蔡彥卿與張玲玲,2015。以利害關係人觀點分析公司零盈餘門檻操控。交大管理學報,第三十五卷第二期:31-79。
周冬華,2014。CEO權力、董事會穩定性與盈餘管理。財經理論與實踐,第三十卷第六期:45-52,58。
張椿柏、王育偉與林小雯,2015。代理問題與盈餘管理:董事會監督機制之探討。財金論文叢刊,第二十二期:15-37。張瑞當、方俊儒與曾玉琦,2007。核心代理問題與盈餘管理:董事會結構與外部監督機制之探討。管理學報,第二十四卷第一期:17-39。Abdullah, S. N., 2004, “Board composition, CEO duality and performance among malaysian listed companies”. Corporate Governance, 4: 47-61.
Alessandri, T. M. and A. Seth, 2014, “The effects of managerial ownership on international and business diversification: Balancing incentives and risks”. Strategic Management Journal, 35: 2064-2075.
Anderson, C. and A. D. Galinsky, 2006, “Power, optimism, and risk-taking”. European Journal of Social Psychology, 36: 511-536.
Anderson, R. C., and D. M. Reeb, 2003, “Founding-family ownership, corporate diversification and firm leverage”. Journal of Law and Economics, 46: 653-684.
Armstrong, C. S., A. D. Jagolinzer and D. F. Larcker, 2010, “Chief executive officer equity incentives and accounting irregularities”. Journal of Accounting Research, 48: 225-271.
Armstrong, C. S., D. F. Larcker, G. Ormazabal and D. J. Taylor, 2013, “The relation between equity incentives and misreporting: The role of risk-taking incentives”. Journal of Financial Economics, 109: 327-350.
Boyd, B. K., 1995, “CEO duality and firm performance”. Strategic Management Journal, 16: 301-312.
Burns, N. and S. Kedia, 2006, “The impact of performance-based compensation on misreporting”. Journal of Financial Economics, 79: 35-67.
Brickley, J. A., J. L. Coles and G. Jarrell, 1997, “Leadership structure: separating the CEO and chairman of the board”. Journal of Corporate Finance, 3: 189-220.
Brockmann, E. N., J. J. Hoffman, D. D. Dawley and C. J. Fornaciari, 2004, ” The Impact of CEO Duality and Prestige on a Bankrupt Organization”. Journal of Managerial Issues, 16: 178-196
Carver, C. S. and T. L. White, 1994, “Behavioral inhibition, behavioral activation, and affective responses to impeding reward and punishment: The BIS/BAS scales”. Journal of Personality and Social Psychology, 67: 319-333.
Cetro, T. S., J. G. Covin, C. M. Daily and D. R. Dalton, 2001, “Wealth and the effects of founder management among IPOstage new ventures”. Strategic Management Journal, 22: 641-658.
Chng, D. H. M., M. S. Rodgers, E. Shih and X. B. Song, 2012, “When does incentive compensation motivate managerial behaviors? An experimental investigation of the fit between incentive compensation, executive core self-evaluation, and firm performance”. Strategic Management Journal, 33: 1343-1362.
Cuevas-Rodríguez, G., L. R. Gomez-Mejia and R. M. Wiseman, 2012, “Has agency theory run its course: Making the theory more flexible to inform the management of reward systems”. Corporate Governance: An International Review, 20: 526-546.
Datta, S., M. Iskandar-Datta and V. Singh, 2013, “Product market power, industry structure, and corporate earnings management”. Journal of Banking and Finance, 37: 3273-3285.
Davis, J. H., F. D. Schoorman and Donaldson, 1997, “Davis, Schoorman, and Donaldson Reply: The Distinctiveness of Agency Theory and Stewardship Theory”. The Academy of Management Review, 22: 611-613
Dechow, P. M., R. G. Sloan and A. P. Sweeney, 1995, “Detecting earnings management”. Accounting Review, 12: 193-225.
Donoher, W. J., R. Reed and S. F. Storrud-Barnes, 2007, “Incentive alignment, control, and the issue of misleading financial disclosures”. Journal of Management, 33: 547-569.
Duellman, S., A. S. Ahmed and A. M. Abdel-Meguid, 2013, “An em Lorsch rical analysis of the effects of monitoring intensity on the relation between equity incentives and earnings management”. Journal of Accounting and Public Policy, 32: 495-517.
Eisenhardt, K.M., 1989, “Making fast decisions in high-velocity environments”. Academy of Management Journal, 32: 543-576.
Erickson, M., M. Hanlon and E. L. Maydew, 2006, “Is there a link between executive equity incentives and accounting fraud”. Journal of Accounting Research, 44: 113-143.
Farrell, K. A., J. Yu and Y. Zhang, 2013, “What are the characteristics of firms that engage in earnings per share management through share repurchases”. Corporate Governance: An International Review, 21: 334-350.
Fast, N. J., N. Sivanathan, N. D. Mayer and A. D. Galinsky, 2012, “Power and overconfident decision-making”. Organizational Behavior and Human Decision Processes, 117: 249-260.
Feng, M., W. Ge, S. Luo and T. Shevlin, 2011, “Why do CFOs become involved in material accounting manipulations”. Journal of Accounting and Economics, 51: 21-36.
Finkelstein, S. and R. A. D’Aveni, 1994, “CEO duality as a double-edged sword: How boards of directors balance entrenchment avoidance and unity of command”. Academy of Management Journal, 37: 1079-1108.
Foss, N. and D. Stea, 2014, “Putting a realistic theory of mind into agency theory: Implications for reward design and management in principal-agent relations”. European Management Review, 11: 101-116.
Garcia-Meca, E. and J. P. Sanchez-Ballesta, 2009, “Corporate governance and earnings management: A meta-analysis”. Corporate Governance: An International Review, 17: 594-610.
Hambrick, D. C. and S. Finkelstein, 1987, “Managerial discretion: A bridge between polar views of organizational outcomes“. In Staw B. M. (ed.), Research in organizational behavior. Greenwich, CT: JAI Press.
Healy, J., 1985, “The effect of bonus schemes on accounting decisions”. Journal of Accounting and Economics, 7: 85-107.
Higgins, E. T., 1997, “Beyond pleasure and pain”. American Psychologist, 52: 1280-1300.
Holmes, R. M., P. Bromiley, C. E. Devers, T. R. Holcomb and J. B. McGuire, 2011, “Management theory applications of prospect theory: Accomplishments, challenges, and opportunities”. Journal of Management, 37: 1069-1107.
Jensen, M. C., 1993, “The modern industrial revolution, exit, and the failure of internal control systems”. Journal of Finance, 48: 831-880.
Jensen, M. C. and W. H. Meckling, 1976, “Theory of the firm: Managerial behavior, agency costs and ownership structure”. Journal of Financial Economics, 3: 305-360.
Jiang, J. X., K. R. Petroni and I. Y. Wang, 2010, “CFOs and CEOs: Who have the most influence on earnings management?”. Journal of Financial Economics, 96: 513-526.
Johnson, S. A., H. E. Ryan and Y. S. Tian, 2009, “Managerial incentives and corporate fraud: The sources of incentives matter”. Review of Finance, 13: 115-145.
Jordan, J., N. Sivanathan and A. D. Galinsky, 2011, “Something to lose and nothing to gain: The role of stress in the interactive effect of power and stability on risk taking”. Administrative Science Quarterly, 56: 530-558.
Kahneman, D. and A. Tversky, 1979, “Prospect theory: Analysis of decision under risk”. Econometrica, 47: 263-292.
Karpoff, J., S. Lee and G. Martin, 2008, “The cost to firms of cooking the books”. Journal of Financial and Quantitative Analysis, 43: 581-612.
Keltner, D., D. H. Gruenfeld and C. Anderson, 2003, “Power, approach, and inhibition”. Psychological Review, 110: 265-284.
Krause, R. and M. Semadeni, 2013, “Last dance or second chance? Firm performance, CEO career horizon, and the separation of board leadership roles”. Strategic Management Journal, 35: 808-825.
Krause, R., M. Semadeni and A. A. Cannella, 2014, “CEO duality: A review and research agenda”. Journal of Management, 40: 256-286.
Kyereboah-Coleman, A. and N. Biekpe, 2006, “The Relationship between Board Size, Board Composition, CEO Duality and Firm Performance: Experience form Ghana”. Corporate Ownership and Control Journal, 4: 114-122.
Larcker, D. F., S. A. Richardson and I. Tuna, 2007, “Corporate governance, accounting outcomes, and organizational performance”. The Accounting Review, 82: 963-1008.
Lin, Y. C., Y. C. Wang, J. R. Chiou and H. W. Huang, 2014, “CEO characteristics and internal control quality”. Corporate Governance: An International Review, 22: 24-42.
Lipton M. and J. W. Lorsch, 1992, “A Modest Proposal for Improved Corporate Governance”. The Business Lawyer, 48:59-77.
Lewellyn, K. B. and M. I. Muller-Kahle, 2012, “CEO power and risk taking: Evidence from the subprime lending industry”. Corporate Governance: An International Review, 20: 289-307.
Mace, M. L., 1971, Directors: Myth and reality. MA: Harvard Business School Press.
Mahoney, L. S. and L. Thorn, 2006, “An examination of the structure of executive compensation and corporate social responsibility”. Journal of Business Ethics, 69: 149-162.
Mayers, D. and C. W. Smith, 1981, “Contractual Provisions, Organizational Structure, and Conflict Control in Insurance Markets”. The Journal of Business, 54: 407-434
Ndofor, H. A., C. Wesley and R. L. Priem, 2013, “Providing CEOs with opportunities to cheat: The effects of complexitybased information asymmetries on financial reporting fraud”. Journal of Management, 41: 1774-1797.
O’Connor, J. P., R. L. Priem, J. E. Coombs and M. K. Gilley, 2006, “Do CEO stock options prevent or promote fraudulent financial reporting”. Academy of Management Journal, 49: 483-500.
Peng, M. W., S. Zhang and X. Li, 2007, “CEO Duality and Firm Performance During China’s Institutional Transitions”. Journal of Management and Organisational Review, 3: 205-225.
Pi, L. and S. G. Timme, 1993, “Corporate Control and Bank Efficiency”. Journal of Banking and Finance, 17: 515-530.
Rechner, P. L. and D. R. Dalton, 1991, “CEO duality and organizational performance: A longitudinal analysis”. Strategic Management Journal, 12: 155-160
Scholl, A. and K. Sassenberg, 2015, “Better know when (not) to think twice how social power impacts prefactual thought”. Personality and Social Psychology Bulletin, 41: 159-170.
Schmid, M.M. and H. Zimmermann, 2008, “Should chairman and CEO be separated? Leadership structure and firm performance in Switzerland”. Schmalenbach Business Review, 60: 182-204.
Shleifer, A. and R. W. Vishny, 1997, “A survey of corporate governance”. The Journal of Finance, 52: 737-783.
Tuggle, C. S., D. G. Sirmon, C. R. Reutzel and L. Bierman, 2010, “Commanding board of director attention: Investigating how organizational performance and CEO duality affect board members’ attention to monitoring”. Strategic Management Journal, 31: 946-968.
Westphal, J. D. and E. J. Zajac, 1995, “Who shall govern? CEO/board power, demographic similarity, and new director selection”. Administrative Science Quarterly, 40: 60-83.
Wiseman, R. M. and L. R. Gomez-Meja, 1998, “A behavioral agency model of managerial risk taking”. Academy of Management Review, 23: 133-153.
Wowak, A. J. and D. C. Hambrick, 2010, “A model of person pay interaction: How executives vary in their responses to compensation arrangements”. Strategic Management Journal, 33: 803-821.
Zhang, X., K.M. Bartol, K. G. Smith, M. D. Pfarrer and D. M. Khanin, 2008, “CEOs on the edge: Earnings manipulation and stock based incentive misalignment”. Academy of Management Journal, 51: 241-258.