中文部份
林亭亭,<上市公司現金增資前後之盈餘管理行為研究>,國立政治大學企業管理研究所,碩士論文,1994。林秀鳳,陳智鴻,< 市占率與短視研發支出關聯¬¬-以台灣高科技產業為例>,科技整合管理研討會,1-15,
2011.06.05。
莊美慧,<現金增資與財務報導關聯性之研究>,國立台灣大學會計研究所,碩士論文,1996。周欣慧,<博達事件對實質盈餘管理與應計基礎盈餘管理時間趨勢之影響>,私立輔仁大學會計學系,碩士論文,2010。
陳心怡,<上市公司現金增資前盈餘管理與其後績效關聯性之研究>,國立台灣大學會計研究所,碩士論文,2000。陳建偉,<上市公司現金增資與營運績效變化關係之研究>,國立交通大學管理科學研究,碩士論文,1998。陳維林,<新上市公司經營績效與盈餘管理:以成長機會和閒餘現金流量比率分析>,國立中正大學會計系,碩士論文,1997。
張雅琪,<應計與實質盈餘管理對盈餘持續性之影響─以美國上市公司為例>,私立東吳大學會計學系,2011。
黃士芬,<企業現金增資與經營績效關聯性之研究-以成長機會和閒餘現金流量理論分析>,私立東吳大學會計系,碩
士論文,2001。
黃柏庭,<真實營業活動相關之盈餘管理研究>,國立政治大學會計研究所,碩士論文,2007。孫建華,<現金增資與盈餘管理關係再研究>,國立政治大學會計學系,碩士論文,2000。蘇建州,<現金增資、機構投資人與盈餘管理>,私立元智大學會計學程系,碩士論文,2011。英文部份
Ashari, N. , Koh, H.C.,Tan, S.L. &Wong,W.H., “Factors affecting income smoothing among
listed companies in Singapore ” , Accounting and Business Research 24, 291-
301,1994.
Asquith, P. &Mullins, W., “Equity Issues and Offering Dilution,”Journal of Financial
Economics, Vol.15, N0.1, pp.61-90,1986.
Bowen, R.M., DuCharme, L.& Shores,D., “Stakeholders' implicit claims and accounting
method choice “, Journal of Accounting and Economics, 20(3), 255-295,1995.
Cohen, D. A., Dey ,A.&Lys,T.Z.,“Real and Accrual Based Earnings Management in the Pre
and Post Sarbanes Oxley Periods”, The Accounting Review 83: 757-787, 2008.
Cohen, D. A.& Zarowin, P., “Accrual-based and Real Earning Management Activities around
Seasoned Equity Offerings”,Journal of Accounting and Economics, 2010.
Claessens, Djankov, S.& Lang L. H.P, “ The separation of ownership and control in East
Asian corporations. ” Journal of Financial Economics 58, 81-112, 2000.
DeAngelo, L.E., “Accounting Numbers as Market Valuation Substitutes: A Study of
Management Buyouts of Public Stockholders”, The Accounting Review 61,400-420, 1986.
DeAngel,H.& Masulis, R.W., “Optimal Capital Structure under Corporateand Personal
Taxation,” Journal of Financial Economics 8,2-29,1980.
Dechow, P.M., Sloan, R.G.& Sweeney, A.P., “Detecting earnings management,” The
Accounting Review, April, 193-225, 1995.
Dechow, P.M. & Skinner, D.J., “Earnings management: reconciling the views of accounting
academics, practitioners and regulators ” Accounting Horizons 14, 235–250, 2000.
Fudenberg, D. & Tirole, J. “A theory of income and dividend smoothing based on
incumbency rents. ” Journal of Political Economy 103, 75–93, 1995.
Graham , J. R., Harvey, C.R.& Rajgopal, S.,“ The Economic Implications of Corporate
Financial Reporting”, Journal of Accounting and Economics 40: 3-73, 2005.
Healy, P. M., “The Effect of Bonus Schemes on Accounting Decisions”,Journal of
Accounting and Economics 7, 85-107, 1985.
Healy, P.M. & Wahlen, J.M., “A review of the earnings management literature and its
implications for standard setting. ” Accounting Horizons 13, 365–383,1999.
Jensen, M. C., “Agency Costs of Free cash Flow, Corporate Finance, and Takeovers.”
American Economic Review 76, 323-329, 1986.
Jones, J.J., “Earnings Management during Import Relief Investigations”, Journal of
Accounting Research 29, 193-228, 1991
Masulis, R. W. & Korwar, A. N., “ Seasoned equity offering”, Journal of Financial
Economics, 15(4), 91-118,1986.
Lang, L. H. P., & Stulz, R. M., “Tobin’s q, corporate diversification, and firm
performance. ” Journal of Political Economy 102, 1248-1280, 1994.
Leland, H. & Pyle, D., “Information Asymmetries, Financial Structure,and Financial
Intermediation,” Journal of Finance 32, 371-387, 1977.
Rangan, S. ,“Earnings management and the performance of seasoned equity
offerings”, Journal of Financial Economics, 50(1),101-122, 1998.
Roychowdhury, S., “Earnings Management through Real Activities Manipulation”, Journal
of Accounting and Economics 42: 335-37, 2006.
Schipper, K., “ Commentary on earnings management”, Accounting Horizons, 3(4), 91-
102,1989.
Scholes, M.S., “The market for securities:substitution versus price pressure and the
effect of the information on share price,”Journal of Business 45,179-211,2000.
Shivakumar , L., “Do firms mislead investors by overstating earnings before seasoned
equity offerings?” Journal of Accounting and Economics 29, 339-371, 2000.
Teoh, S.H., Welch, I. & Wong, T.J., “Earnings management and the underperformance of
seasoned equity offerings,” Journal of Financial Economics 50, 63-99, 1998.
Thomas, J.K.& Zhang, H., “Inventory changes and future returns”, Review of Accounting
Studies 7(2-3):163-187, 2002.
Watts, R.L. & Zimmerman, J.L. “Towards a Positive Theory of the Determination of
Accounting Standards”, the Accounting Review III: 122-134, 1978.
Watts, L.R. & Zimmerman, J.L., “Positive Accounting Theory: A Ten Year Perspective”,
The Accounting Review 65:131-156, 1990.