2Dopuch, N., and M. Pincus. 1988. Evidence on the Choice of Inventory Accounting Methods - LIFO Versus FIFO. Journal of Accounting Research, 26 ( 1 ) : 28 - 59. 被引量：1
3Du, F., G. Tang, and S. M. Young. 2012. Influence Activities and Favoritism in Subjective Performance Evaluation: Evidence from Chinese State- Owned Enterprises. The Accounting Review, 87 (5) : 1555-1588. 被引量：1
4Guenther, D. A. 1994. Earnings Management in Response to Corporate-Tax Rate Changes--Evidence from the 1986 Tax- Reform Act. The Accounting Review, 69 (1) : 230- 243. 被引量：1
5Hoopes, J. L., D. Mescall, and J. A. Pittman. 2012. Do IRS Audits Deter Corporate Tax Avoidance? The Accounting Review, 87 (5): 1603-1639. 被引量：1
6Klassen, K. J., J. A. Pittman, M. P. Reed, and S. Fortin. 2004. A Cross-national Comparison of R&D Expenditure Decisions : Tax Incentives and Financial Constraints. Contemporary Accounting Research, 21 (3): 639-680. 被引量：1
7Scholes, M., M. Wolfson, M. Erickson, E. Maydew, and T. Shevlin. 2002. Taxes and Business Strategy: A Planning Approach. Englewood Cliffs, N J: Prentice Hall. 被引量：1
8Shackelford, D. A., and T. Shevlin. 2001. Empirical Tax Research in Accounting. Journal of Accounting and Eco- nomics, 31 (1-3) : 321-387. 被引量：1
9Watts, R. L., and J. L. Zimmerman. 1990. Positive Accounting Theory: A Ten Year Perspective. The Accounting Review, 65 (1): 131-156. 被引量：1
