Chang, Y. W. (2008). 證券法規對盈餘管理行為之影響:以中國上市公司為例 [master's thesis, National Central University]. Airiti Library. https://www.airitilibrary.com/Article/Detail?DocID=U0031-0207200917352737
Liu, C. T. (2011). 股權結構與盈餘管理之關聯:以中國上市公司為例 [master's thesis, National Taiwan University]. Airiti Library. https://doi.org/10.6342/NTU.2011.10009