6Jensen M, Meckling W. Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure [ J]. Journal of Financial Economics,1976 (3): 305 -360.
7Bergstresser D, Philippon T. CEO incentives and earnings management [ J]. Journal of Financial Economics, 2006,80 (3) : 511 -529.
8Cheng Q, Warfield T D. Equity incentives and earnings management [ J]. The Accounting Review, 2005,80 (2) : 441 -476.
9Healy P. The Effect of Bonus Schemes on Accounting Decisions [ J]. Journal of Accounting and Economics, 1985 (7) : 85 - 107.
10Watts R L, Zimmerman J L. Positive Accounting Theory: a Ten Year Perspective [ J]. The Accounting review, 1990: 131 - 156.
