一、中文文獻
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傅鍾仁、歐進士與張寶光，2000，我國企業經理人薪酬與其經營績效之實證，台灣經濟學會 2000 年年會論文。
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廖益興，2004，董監事獨立性、企業結構特徵與盈餘管理之關聯性研究，國立台北大學會計研究所博士論文。劉啟群，1999，我國金融業會計損益項目季別分析：盈餘管理間接測試法，會計評論第 31 期。蘇慧芬，1992，新上市公司上市前後年度盈餘窗飾之研究，國立政治大學會計學研究所未出版之碩士論文。蘇惠卿，2004，股權集中度、管理當局機制及董事會特性與盈餘管理之相關性研究，國立成功大學會計研究所未出版碩士論文。
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