一、中文部份
王萬成與高祥恒 (2005)。裁決性應計項目、衍生性金融商品與損益平穩化。中華會計學刊，5(2)，142-168。
王安平 (2012)。企業信用評等與債務資金成本之關係。中原大學會計學系研究所論文。
王琬茹 (2015)。公司治理、企業社會責任對信用評等之影響-以台灣上市櫃公司為例。靜宜大學財務金融學系研究所論文。
周百隆與盧俊安 (2007)。以Cascaded Logistic Model 建構我國企業財務危機預警模型之研究。中華管理評論國際學報，10(2)，1-16。
呂麒麟與向少華 (2005)。台股機構投資人對經理人盈餘管理影響之研究。朝陽商管評論，4(1)，1-12。
李同龢、顧裔芳、王姿斐與陳海敏(2005)。經理人藉盈餘管理影響信用評等之探討。會計與公司治理，2(2)，1-24。
李貴富、廖懿屏與翁偉傑 (2016)。銀行業董事會特質如何影響信用評等。會計學報，6(2)，39-54。
李啟華 (2016)。營運資金管理與裁決性應計數之估計。臺大管理論叢，26(3)，63-92。
李啟華 (2017)。臺灣上市櫃與公開發行公司盈餘管理行為之比較。會計審計論叢，7(1)，43-73。
金成隆與陳美惠 (2015)。高等財務會計硏究 : 理論與實證。台中市 : 滄海文化。
邱德溥 (2006)。現金增資公司盈餘管理、經營績效與公司治理特性之研究。國立成功大學會計學系研究所碩士論文。林嬋娟、薛敏正與蘇逸穎(2002)。預期盈餘與盈餘平穩化實證研究。證券市場發展季刊，14(1)，139-148。
林澤聰 (2003)。初次申請上市櫃公司盈餘管理與股價績效之實證研究。輔仁大學金融研究所論文。
林宜勉、王韶濱與陳世良 (2004)。會計方法選擇與盈餘管理：以折舊方法為例。會計與公司治理，1(1)， 73-94 。
林美鳳、金成隆與林良楓 (2009)。股權結構、會計保守性與信用評等關係之研究。臺大管理論叢，20(1)，289-329。
林嬌能 (2011)。家族企業、盈餘平穩化與權益資金成本之相關性。當代會計，12(1)，57-84。
林欣潔 (2013)。盈餘管理及股票報酬：分量迴歸分析，國立成功大學務金融研究所碩士學位論文。林嬋娟、王瑄與葛俊佑 (2013)。金融商品重分類和歷史盈餘平穩化行為之關聯與市場反應。會計評論，56，39-73。
侯珮瑜 (2015)。信用風險變動與實質盈餘管理關聯性之研究。東吳大學會計學系研究所論文。
翁慈青與紀信義 (2014)。董事會政治背景與企業信用風險之關係。證券市場發展季刊，26(2)，43-89。
陳曉蓉與王詠惠(2006)。機構投資人持股對股價反映未來盈餘資訊程度之影響_以台灣集團公司與非集團公司為例。會計與公司治理，3(2)，69-100。
陳昭蓉 (2014)。信用評等變動與高階經理人薪酬：董事會獨立性、專業性及參與度之調節效果。經濟論文叢刊，42(1)，103-155。
陳怡婷 (2016)。董事會特性與信用評等之關聯性研究。國立彰化師範大學會計學系研究所論文。
陳慶隆、翁佩瑜與范宏書 (2016)。機構投資者、盈餘平穩化與會計資訊價值攸關性。管理評論，35(3)，109-134。
陳韋儒 (2016) 。公司治理特性與現金增資盈餘管理行為之關聯性研究。長榮大學經營管理研究所論文。
張慧琳 (2007)。信用評等與資本結構關聯性之研究-以台灣公司為研究對象。國立交通大學管理科學系所研究所論文。
張瑞當與方俊儒 (2009)。資訊揭露評鑑系統對企業盈餘管理行為之影響。會計評論，42，1-22。
張文瀞與黃惠專 (2005)。處分投資、盈餘平穩化與市價評價。當代會計，6(2)，153-186。
張志全 (2013)。信用風險、異質風險與盈餘管理。國立中興大學高階經理人碩士在職專班論文。梁雅惠 (2012)。信用評等與盈餘管理的關係。國立東華大學經濟學系研究所論文。
曹嘉玲 (2015)。真實盈餘管理和會計盈餘管理之關聯性及其市場反應：併論財務預測制度和投資人精明程度之影響。中山管理評論，23(4)，955-1014。
黃鴻明 (2001)。巨災風險下股東盈餘價值與最適再保險率。國立中正大學財務金融研究所論文。
黃明潔 (2002)。多期損益平穩化行為之決定因素。國立政治大學會計學系研究所碩士論文。黃志仁、廖彩伶與陳於格 (2009)。現金增資之盈餘管理行為：裁決性應計項目與業外損益之整合性決策。當代會計，10(1)，63-98。
黃玉麗與沈中華 (2009)。盈餘管理對銀行債務資金成本之影響－信用評等觀點。管理學報，26(6)，599-623。
黃劭彥、鍾宇軒、邱安安與許景翔 (2011)。公司減資、經營績效與盈餘管理。台灣管理學刊，11(2)，155-175。
黃玉麗 (2014)。信用評等調整是否影響企業資本結構的決定？兩岸金融季刊， 2(1)，31-61。
黄鈺雯 (2017)。盈餘管理與經理人過度自信、風險承擔、信用評等關聯性之研究。國立雲林科技大學財務金融系研究所論文。
曾奕菱 (2011)。企業社會責任與信用風險之關聯性。國立中興大學會計學研究所論文。
湯麗芬、廖秀梅與李建然 (2014)。董監事暨重要職員責任保險對管理階層盈餘管理行為之影響。經濟論文，42(3)，331-368。
楊朝旭與吳幸蓁 (2009)。資產減損之決定因素與盈餘資訊性後果：論公司治理之角色。會計評論，(48)，67-114。
廖秀梅、湯麗芬與李建然 (2017)。董監事暨重要職員責任保險對於企業信用評等之影響。臺大管理論叢，27(4)，75-104。
趙譽婷 (2015)。台灣上市櫃公司盈餘平穩化之探討。中原大學會計學系研究所論文。
歐進士、李佳玲與詹茂昆 (2004)。我國企業盈餘管理與經營風險關聯之實證研究。風險管理學報，6(2)，181-205。
劉彥甫 (2012)。股權結構、信用風險與盈餘管理之關聯性。中國文化大學會計 學系研究所論文。
薛健宏 (2008)。董監持股、盈餘平穩化與企業風險之關連性研究。會計評論，46，107-130。
薛立言與張志向(2004)。信用評等：期間與產業差異分析。中山管理評論，12(2)，307-336
謝宛庭 (2015)。會計裁量與實質交易之權衡與時點：台灣上市櫃公司之盈餘管理研究。臺大管理論叢，26(1)，1-32。
二、英文部份
Alissa, W., Bonsall, S. B., Koharki, K., and Penn Jr., M. W. (2013). Firms’ use of Accounting Discretion to Influence Their Credit Ratings. Journal of Accounting and Economics, 55, 129-147.
Ashbaugh-Skaife, H., Collins, D., and LaFond, R. (2006). The Effects of Corporate Governance on Firms’ Credit Ratings. Journal of Accounting and Economics, 42 (1-2), 203-243.
Barton, J., and Simko, P. J. (2002). The Balance Sheet as an Earnings Management Constraint. The Accounting Review, 77(4), 1-27.
Baxter, N. D. (1967). Leverage, Risk of Ruin and the Cost of Capital. The Journal of Finance, 22(3), 395-403.
Beaver, W., Kettler, P., and Scholes, M. (1970). The Association between Market Determined and Accounting Determined Risk Measures. The Accounting Review, 45(4), 654-682.
Bitner, L., and Dolan, R. N. (1998). Does smoothing earnings add value?Management Accounting, 80(10), 44-47.
Cantor, R., and Packer, F. (1996). Multiple Ratings and Credit Standards: Differences of Opinion in the Credit Rating Industry. New York: Federal Reserve Bank of New York.
Chaganti, R., and Damanpour, F. (1991). Institutional Ownership, Capital Structure, and Firm Performance. Strategic Management Journal, 12(7), 479-491.
Collins, D., Dhaliwal, D., and Rozeff, M. (1981). The Economic Determinants of the Market Reaction to Proposed Mandatory Accounting Changes in the oil and gas Industry: A Cross-Sectional Analysis. Journal of Accounting and Economics, 3(1): 37-71.
Covitz, D. M., and Harrison, P. (2003). Testing Conflicts of Interest at Bond Ratings Agencies with Market Anticipation: Evidence that Reputation Incentives Dominates. Working paper, Federal Reserve Board.
Dechow, P. M., Sloan, R. G., and Sweeney, A. P. (1995). Detecting Earnings Management. Accounting review, 193-225.
Dechow, P. M., Sloan, R. G., and Sweeney, A. P. (1996). Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC. Contemporary accounting research, 13(1), 1-36.
DeFond, M. L., and Jiambalvo, J. (1994). Debt Covenant Violation and Manipulation of Accruals. Journal of Accounting and Economics, 17(1-2), 145-176.
Demerjian, P., Lewis-Western, M., and McVay, S. (2017). How does Intentional Earnings Smoothing Vary with Managerial Ability? Journal of Accounting, Auditing and Finance, DOI: 10.1177/0148558X17748405.
Dichev, I. D., and Piotroski, J. D. (2001). The Long-Run Stock Returns following Bond Ratings Changes. The Journal of Finance, 56(1), 173-204.
Economist. (2005). Special Report: Who Rates the Raters? 374 (8419), 67-69.
Ederington, L. H., and Goh, J. C. (1998). Bond Rating Agencies and Stock Analysts: Who Knows What When? Journal of Financial and Quantitative Analysis, 33(4), 569-585.
Eldenburg, L., Gunny, K. Hee, K., and Soderstrom, N. (2011). Earnings Management using Real Activities: Evidence from Nonprofit Hospitals. The Accounting Review, 86(5), 1605-1630.
Fama, E. F., and French, K. R. (1992). The Cross‐Section of Expected Stock Returns. The Journal of Finance, 47(2), 427-465.
Francis, J., LaFond, R. Olsson, P., and K. Schipper. (2005). The Market Pricing of Accruals Quality. Journal of Accounting and Economics, 39(2), 295-327.
Fudenberg, D., and Tirole, J. (1995). A Theory of Income and Dividend Smoothing based on Incumbency Rents. Journal of Political Economy, 103(1), 75-93.
Gassen, J., and Fülbier, R. U. (2015). Do Creditors Prefer Smooth Earnings? Evidence from European Private Firms. Journal of International Accounting Research, 14(2), 151-180.
Goel, A. M., and Thakor, A. V. (2003). Why do Firms Smooth Earnings? Journal of Business, 76 (1), 151-192.
Gonedes, N. J. (1972). Income-Smoothing Behavior under Selected Stochastic Processes. Journal of Business, 45(4), 570-584.
Graham, J. R., Harvey, C., and Rajgopal, S. (2005). The Economic Implications of Corporate Financial Reporting. Journal of Accounting and Economics, 40(1-3), 3-73.
Graham, J. R., and Harvey, C. (2001). The Theory and Practice of Corporate Finance:
Evidence from the Field. Journal of Financial Economics, 60(2-3), 187-243.
Holthausen, R. W., and Leftwich, R. W. (1986). The Effect of Bond Rating Changes on Common Stock Prices. Journal of Financial Economics, 17(1), 57-89.
Homaifar, G., Zietz, J., and Benkato, O. (1994). An Empirical Model of Capital Structure: Some New Evidence. Journal of Business Finance and Accounting, 21(1), 1-14.
Jiang, J. (2008). Beating Earnings Benchmarks and the Cost of Debt. The Accounting Review, 83(2), 377-416.
Jorion, P., Liu, Z., and Shi, C. (2005). Informational Effects of Regulation FD: Evidence from Rating Agencies. Journal of Financial Economics, 76(2), 309-330.
Jorion, P., Shi, C., and Zhang, S. (2009). Tightening Credit Standards: The Role of Accounting Quality. Review of Accounting Studies, 14(1), 123-160.
Jung, B., Soderstrom, N., and Yang, Y. S. (2013) Earnings Smoothing Activities of Firms to Manage Credit Ratings. Contemporary Accounting Research, 30(2), 645-676.
Kisgen, D. (2006). Credit Ratings and Capital Structure. The Journal of Finance, 61(3), 1035-1072.
Kisgen, D. (2009). Do Firms Target Credit Ratings or Leverage Levels? The Journal of Financial and Quantitative Analysis, 44(6), 1323-1344.
Kothari, S. P., Leone, A. J., and Wasley, C. E. (2005). Performance Matched Discretionary Accrual Measures. Journal of Accounting and Economics, 39(1): 163-197.
Kraus, A., and Litzenberger, R. H. (1976). Skewness Preference and the Valuation of Risk Assets. The Journal of Finance, 31(4), 1085-1100.
LaFond, R., and R. Watts. (2008). The Information Role of Conservatism. The Accounting Review, 83(2), 447-478.
Leuz, C., Nanda, D., and Wysocki, P. D. (2003). Earnings Management and Investor Protection: An International Comparison. Journal of Financial Economics, 69(3), 505-527.
Li, S., and Richie, N. (2016). Income Smoothing and the Cost of Debt. China Journal of Accounting Research, 9, 175-190.
Lys, T. (1984). Mandated Accounting Changes and Debt Covenants: The Case of Oil and Gas Accounting. Journal of Accounting and Economics, 6(1), 39-65.
Modigliani, F., and Miller, M. H. (1963). Corporate Income Taxes and the Cost of Capital: A Correction. The American Economic Review, 53(3), 433-443.
Moody’s Investors Service. (2006). Rating Methodology: Global Paper and Forest Products Industry. Available at:http://www.moodys.com.br/brasil/pdf/ Global_Paper_and_Forest_Products_Industry.pdf.
Myers, J. N., Myers, L. A. and Skinner, M. D. J. (2007). Earnings Momentum and Earnings Management. Journal of Accounting, Auditing & Finance, 22 (March): 249-284.
Petersen, M. (2009). Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches. Review of Financial Studies, 22(1): 435-80.
Poon, W. P. (2003). Are Unsolicited Credit Ratings Biased Downward? Journal of Banking and Finance, 27(4), 593-614.
Raffournier, B. (1995). The Determinants of Voluntary Financial Disclosure by Swiss Listed Companies. European accounting review, 4(2), 261-280.
Roychowdhury, S. (2006). Earnings Management through Real Activities Manipulation. Journal of Accounting and Economics, 42(3), 335-370.
Scott, W. R. (2003) Financial Accounting Theory, third edition, Prentice Hall.
Shah, R. (2008). Do Firms Reduce Investment to Avoid Credit Rating Downgrades? Working paper, University of Texas at Austin.
Skinner, D. J., and Sloan, R. G. (2002). Earnings Surprises, Growth Expectations, and Stock Returns or don’t let an Earnings Torpedo Sink your Portfolio. Review of Accounting Studies, 7(2-3), 289-312.
Smith, C. (1977). Alternative Methods for Raising Capital: Rights versus Underwritten Offerings. Journal of Financial Economics, 5, 273-307.
Smith, R. C., and Walter, I. (2001). Rating Agencies: Is there an Agency Issue? Working paper, New York University.
Stiglitz, J. E. (1972). Some Aspects of the Pure Theory of Corporate Finance: Bankruptcies and Take-Overs. The Bell Journal of Economics and Management Science, 458-482.
Teoh, S. H., Welch, I., and Wong, T. J. (1998). Earnings Management and the Long‐Run Market Performance of Initial Public Offerings. The Journal of Finance, 53(6), 1935-1974.
Titman, S., and Wessels, R. (1988). The Determinants of Capital Structure Choice. The Journal of Finance, 43(1), 1-19.
Trueman, B., and Titman, S. (1988). An Explanation for Accounting Income Smoothing. Journal of Accounting Research, 26 (Supplement), 127-139.
Tucker, J. W., and Zarowin, P. A. (2006). Does Income Smoothing Improve Earnings Informativeness? The Accounting Review, 81(1), 251-270.
Warner, J. B. (1977). Bankruptcy, Absolute Priority, and the Pricing of Risky Debt Claims. Journal of Financial Economics, 4(3), 239-276.
Watts, R. L., and Zimmerman, J. L. (1986). Positive Accounting Theory. Englewood Cliffs, NJ: Prentice-Hall.