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中文部分
1. 李貴富，2018，「查核品質屬性、財務報表可比性與投資效率」，臺大管理論叢，第28卷(2期):1-32 頁。
2. 汪瑞芝，2018，「反避稅機制與有效抑制盈餘管理行為對企業有效稅率之影響研究」，中華管理評論，第21卷(1期):2-32 頁。
3. 陳明進與蔡麗雯,2006, 「財稅所得差異決定因素及課稅所得推估之研究」,管理學報,第23卷(6期):739-763 頁。
4. 黃美祝，2015，「我國不合常規移轉訂價制度對企業避稅程度之影響」，會計學報,第4卷(1期):1-22 頁。
5. 黃美祝與楊珮璇,2011, 「集團企業與非集團企業避稅程度之比較」,會計學報,第6卷(1期):35-62 頁。
6.黃勝福，2017年，以事件研究法分析反避稅條款對股價之影響---以台灣上市F股為例。
7. 劉安萍，2010年，企業社會責任與公司經營績效關聯性之研究---以公司治理及盈餘管理觀點。
英文部分
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