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  [1]   Organisation for Economic Co-operation and Development (OECD)[J]. Trends in Organized Crime . 1997 (4)
  
  [2] Crongvist, Henrik,and Matias Nilsson.Agency Costs of Controlling Minority Shareholders. SSE/EFI Working Paper Series in Economics and Finance . 2001
  
  [3] Forker JJ.Corporate governance and disclosure quality. Accounting and Business . 1992
  
  [4] Dechow P.M,Sloan R.G,Sweeney A.P.Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research . 1996

  [5] Healy,P. M.The effect of bonus schemes on accounting decision. Journal of Accountancy . 1985
  
  [6] Holthausen Robert,David Larcker,Richard Sloan.Annual Bonus Schemes and the Manipulation of Earnings. Journal of Accountancy . 1995

  [7] Defond Mark L,James Jiambalvo.Debt Covenant Violation and Manipulation of Accruals. Journal of Accountancy . 1994 [7] Shyam Sunder.Theory of Accounting and Control. . 1997

  [8] William R Scott.Financial Accounting Theory. . 1997
  
  [9] Bae,Kee-Hong,Jun-KooKang,Jin-MoKim.Tunneling or value addition? Evidence from mergers by Korean business groups. The Journal of Finance . 2002

  [10] Watts RL,Zimmerman JL.Towards a positive theory ofthe determination of accounting standards. The Accounting Review . 1978

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