一、中文部分
1.王宏文(2000)。地雷股盈餘管理行為之研究，國立政治大學會計研究所碩士論文，未出版，台北市。2.王春娥楊清溪(2007)。各種盈餘管理模型預測能力比較研究-以我國上市公司電子產業為例，72~80。
3.王富源(2010)。我國銀行業盈餘管理動機、內部關聯性與監督機制對盈餘管理影響之研究，淡江大學碩士在職專班。4.江向才與何里仁(2006)。董監結構、董監監督能力與資訊透明度。2006會計理論與實務研討會論文集。
5.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16卷第1期：11~38。6.林玉振與黃荃與林容竹(2002)。董事會特性對經營績效、財務決策之影響研究-以台灣上市公司為例。管理與系統。9(3)，345-368。
7.林有志與邱炳雲與何韋霆(2009)。盈餘門檻與盈餘管理行為之研究，會計與財金研究第二卷第二期民國九十八年六月，國立雲林科技大學會計、逢甲大學會計研究所，8~10。
8.林宜勉與王韶潰與陳世良(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，第1卷第l期，73~94。
9.邱垂昌與莊俊銘(2004)。獨立董監事、公司資訊透明度與公司價值之關聯性，2004會計理論與實務研討會論文集。
10.洪曼瑜(2009)審計人員穩健與盈餘管理觀係之研究：自我選擇模型之應用，國立成功大學會計系研究所碩士論文。11.張育誠(2012)。營利事業所得稅率調降和盈餘管理之研究，國立台灣大學管理學院會計系研究所碩士論文，12~17。12.張家瑋(2007)管理階層具會計師事務所經歷、門檻心理與盈餘管理之研究，台灣大學會計學研究所，20~35
13.張慈恬(2007)財務主管更換對盈餘管理行為之影響，朝陽科技大學會計系碩士論文，21~28。14.陳瑞斌、許崇源(2007)。公司治理結構與資訊揭露之關聯性研究，交大管理學報，第27卷，第2期：55-109。15.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。
16.辜秋屏(1997)。高階主管酬勞與公司績效之實證研究，國立台灣大學會計學研究所碩士論文。17.黃寶漳(2004)。董事會結構、所有權結構與公司資訊揭露水準。明志技術學院工程管理系未出版碩士論文。18.楊朝旭、吳幸蓁(2003)。總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究，會計評論，第36期：55~87。19.葉銀華、李存修與柯承恩(2002)。公司治理與評等系統，台北：商智文化。
20.葉銀華與李存修(2003)。台灣之獨立董監制度的改革-政策性建議，會計研究 月刊，第 213 期：66-85。
21.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：63~79。22.蔡柳卿、楊怡芳(2006)。公司治理與符合績效門檻盈餘管理行為之關連性研究，東吳經濟商學學報，第53期：33~72。二、英文部分
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