中文部分
江淑玲、林麗容,2007,「我國中小企業盈餘管理行為之探索性研究-德爾菲法之應用」,東吳經濟商學學報,第57期,頁79-109。沈維民,1997,企業之盈餘管理:以會計方法選用和應計項目認列為例,管理評論,第十六卷,第一期,頁11-38。高啟仁,2014,我國推動「創櫃板」與「群眾募資」之情形,證券暨期貨月刊,第32券第4期,頁5-14。連靜仙,1993,新上市公司盈餘管理之研究,國立政治大學會計研究所未出版碩士論文。陳錦村、黨維薰,2002,公司改組、監督機制與盈餘管理之研究,會計評論,第34期,頁1-28。
黃釋瑩,2004,比較台灣公司IPO之盈餘管理行為實證研究,國立成功大學會計學系碩博士班碩士論文。楊智翔 ,2014,「創意櫃檯—創櫃板」專題介紹,證券暨期貨月刊,第32券第4期,頁15-24。楊靜佩,2015,創櫃板公司盈餘管理之研究,國立中正大學會計與資訊科技研究所碩士在職專班論文。蔣弘儒,2014,海外來台第一上市公司經證交所實質審閱後之盈餘管理行為,國立中正大學會計與資訊科技研究所碩士論文。
證券櫃檯買賣中心出版「微型及中小型企業發展新契機櫃買中心多層次市場」。
英文部分
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