一、中文部分
A. 中文書籍
1. 吳文清譯，財務報表分析，臺北：西書出版社，民國七十九年四版。-
2. 倪安順，林玩香合編， SAS 使用手冊，臺北:儒林圖書公司，民國七十九初版。
3. 張絃炬著，統計學-----方法與應用，臺北:華泰國書文物公司，民國七十七年二版。
4. 鄭丁旺著，中級會計學，臺北:自刊版，民國七十九年四版。
5. 顏月珠著，商用統計學，臺北:三民書局，民國七十二年修訂初版。
6. --------，實用無母數統計方法，臺北:三民書局，民國七十五年初版。

B .中文期刊及未出版著作
1. 王金來，應用代理理論建立均衡參與預算模式之研究，國立政治大學會計研究所碩士論文，民國七十四年六月。
2. 吳安妮，經理人員自顧揭露盈餘預測資訊給外界之決定因素一一實證研究，會計評論二五期，國立政治大學會計研究所學會編印，民國八十年二月。
3. 李振銘，我國股票上市公司自顧性會計原則變動誘因之研究，國立政治大學會計研究所碩士論文，民國八十年元月。
4. 胡興平，企業損益操縱動機與方法之研究，國立政治大學會計研究所碩士論文，民國七十七年六月。
5. 張裕銘，運用代理理論在審計契約行為上之研究，國立政治大學會計研究所碩士論文，民國七十七年六月
6. 蔡文精，合併財務子公司財務資訊對公司債等級預測能力影響之研究----美國之例，國立政治大學會計研究所碩士論文，民國八十年元月。

二、英文部分
A.英文書籍
1. Barnea, A., Robert A. Haugen, and Lemma W. Senbet. 1985. Agency problems and financial contracting, Englewood Cliffs, New Jersey, Prentice-hall, Inc.
2. Watts, R.L., and J.L.Zimmerman. 1986. Positive accounting theory, Englewood Cliffs, New Jersey, Prentice-hall, Inc.

B. 英文期刊
1. Ajinkya, B.B., and M.J. Gift. 1984. Corporate managers' earning forecasts and symmetrical adjustments of market expectations. Journal of Accounting Research (Autumn), pp.425-444.
2. Alchian, Armen A., and Harold Demsetz. 1972. Production, information costs, and economic organization. American Economic Review (December), pp.777-795.
3. Anderson, E. The salesperson as outside agent of employee: a transaction cost analysis. Marketing Science, pp.234-254.
4. Beidleman, C.R. 1973. Income smoothing: the role of management. Accounting Review(October) ，pp.653-667.
5. Coase, R.H. 1937. The nature of the firm. Economical Series, pp.386-405.
6. Crutchley Claire E.and Robert S. Hansen. 1989. A test of the agency theory of managerial ownership, corporate leverage, and corporate dividends. Financial Management (Winter), pp.36-46.
7. DeAngelo Linda Elizabeth. 1986. Accounting numbers as market valuation substitutes: a study of management buyouts of public stockholders.Accounting Review (July), pp.400-420.
8. -----------------------.1988. Managerial competition, information costs, and corporate governance. Journal of Accounting and Economics 10, pp.3-36.
9. Eisenhardt, Kathleen M. 1985. Control: organizational and economic approaches. Management Science, pp.134-149.
10. Elliott, John A., and Wayne H. Shaw. 1988.Write-off as accounting procedures to . manage perceptions. Journal of Accounting Research (Autumn), pp.91-126.
11. Fama, Eugene F. 1980. Agency problems and the theory of the firm. Journal of Political Economy (April), pp.288-307.
12. Furuboth, E. G., and S. Pejovich. 1972. Pro-perty rights and economyc theory: a survey of recent literature. Journal of Economic Litera ture(December)pp.1137-1162.
13. Hand, John R.M.1989. Did firms undertake debtequity swaps for an accounting paper profit or true financial gain. Accounting Review (October), pp.587-623.
14. Hagerman, R.L., and M. Zmijewski. 1979. , Some economic determinants of accounting policy choice. Journal of Accounting and Economics (August), pp.141-161.
15. Hea1y, P. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics (April), pp.85-107.
16. Hepworth, S.R.1953. Smoothing periodic income. Accounting Review (January), pp.32-39.
17. Hughes, Patricia J., and Eduardo S. Schwartz. 1988. An asymmetric , information approach. Journal of Accounting Research (Autumn), pp.41
18. Jensen, M.e., and W.H. Meckling. 1976. Theory of firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics (October), pp.305-360.
19. Kosnik, R. 1987. Greenmail: A study in board performance in corparate governance. Administrative Science, pp.163-185.
20. Lambert, Richard A. 1984. Income smoothing as rational equilibrium behavior. Accounting Review (October), pp.604-616.
21. Lees, F. 1981. Public disclosure of corporate earnings forecast. New York: The Conference Board.
22. Liberty Susan E. and Jerold L. Zimmerman. 1986 . Labor union contract negotiation and accounting choices. Accounting Review (October), pp-692-712.
23. McNichols, Maureen, and G. Peter Wilson. 1988. Evidence of earning management from the provision for bad debts. Journal of Accounting Research (Autumn), pp. 1- 40.
24. Mendenhall, Richard R., and William D.Nichols. 1988. Bad news and differential market reactions to announcements of earlier-quarters versus fourth-quarter earnings. Journal of Accounting Research (Autumn), pp.63-90.
25. Mills. 1990. On the quality of service in Business Research (January), pp.31-41.
26. Moses~ 0.0. 1987. Income smoothing and incentive empirical tests using accounting changes. Accounting Review (April), pp.358-377.
27. Ronen, J., and S. Sandan. 1975. Classificatory smoothing: alternative income model. Journal of Accounting Research (Spring), pp.13~-134.
28. Schipper, Katherine. 1989. Commentary on earnings management. Accounting Horizon (December) , pp.91-102.
29. Trueman, B. 1986. Why do managers voluntarily release earnings forecasts. Journal of Accounting and Economics, pp.53-71.
30. Verrecchia, Robert E. 1986. Managerial discretion in the choice among financial reporting alternatives. journal of Accounting and Economics (July), pp.175-195.
31. Walking, R., and M. Long. 1984. Agency theory, managerial welfare,and takeover bid resistance . The Bell Journal of Economics, pp.54-68.
32. Watts, R.L., and J.L. Zimmerman. 1978. Toward a positive theory of the determination of accounting standards. Accounting Review(January)
33.---------------------------and---------------------1979, The demand for and supply of accounting theories : the market for excuses. Accounting Review(April), pp.213-305.