| Reference: | 一、中文文獻
李擎，2010，關於我國上市公司關聯方交易內部控制的探討，現代會計，第6期：22-25。
李進秋，2007，關聯方披露準則之國際比較，財會月刊，第27期：70-71。
李傳雙，2007，完善關聯方披露的若干建議，財會月刊，第16期：35。
宋國恩，2010，會計資訊披露違規行為問題研究-基於2008和2009年度證監會行政處罰決定書的實證分析，會計之友，第10期：頁30-31。
卓敏與胡波，2001，我國上市公司關聯交易行為研究，經濟問題，第11期：27-28。
周友蘇，2007，新證券法論，上海市：法律出版社。
施淑麗，2011，上市公司關聯交易問題探究，會計之友，第35期：74-77。
高偉華，2011，上市公司利用關聯交易進行盈餘管理的探討，現代經濟信息，第24
期：208-209。
曾慶生與陳信元，2006，國家控股、超額雇員與勞動力成本，經濟研究，第5期：74-86。
賀克宏，2011，試論我國上市公司關聯交易的法律規制與監管，雲南財經大學學報，第4期：144-145。
程春根，2011，關聯方披露存在的問題及改進建議，財會月刊，第22期：27-28。
費孝通，1985，鄉土中國，北京市：三聯書店
劉璇，2008，選擇性執法問題研究，中國科技信息，第20期：191-193。
趙婷，2006，關於上市公司資訊披露新舊會計準則的比較研究，吉林大學碩士論文。
盧聯生，2000，兩岸關聯方交易信息披露與法律責任之研究，台北：華泰圖書公司。
羅培新，2005，我國證券市場和諧生態環境之法律建構-以理念為研究視角，中國法學，第4期：89-102。
二、英文文獻
Aharony, J., C. J. Lee, and T. J. Wong. 2000. Financial packaging of IPO firms in China. Journal of Accounting Research 38: 103-126.
Aharony, J., J. Wang, and H. Yuan. 2010. Tunneling as an incentive for earnings management during the IPO process in China. Journal of Accounting and Public Policy 29:1-26.
Beasley, M. S. 1996. An compositon and financial empirical analysis of the relation between the board of director statement fraud. The Accounting Review. 71(10):443-465.
Clarke, D. C. 2003. Corporate governance in China: an overview. China Economic Review 14: 494-507.
Chen, D., D. Jiang, S. Liang, and F. Wang. 2011. Selective enforcement of regulation. China Journal of Accounting Research 4: 9–27.
Fan, P. H., and T. J. Wong. 2002. Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics. 33(8):401-425.
Jiang, D., S. Liang, and D. Chen. 2009. Government regulation, enforcement and economic consequences in transition economy: empirical evidences from chinese listed companies conducting split share structure reform. China Journal of Accounting Research 2(1):71–99.
Jiang, G., M. C. Lee, and H. Yue. 2010. Tunneling through intercorporate loans: the China experience. Journal of Financial Economics 98(5):1-20.
Jian, M., and T. J. Wong. 2003. Earning management and tunneling through related party transactions. Working paper, The Hong Kong University of Science and Technology.
Jian M., and T. J. Wong. 2010. Propping through related party transactions. Review of Accounting Studies 15:70–105.
Jia,C., S. Ding, Y. Li, and Z. Wu. 2009. Fraud, enforcement action, and the role of corporate governance: evidence from China. Journal of Business Ethics 90:561–576.
Liu, Q., and Z. Lu. 2007. Corporate governance and earnings management in the Chinese listed companies: a tunneling perspective. Journal of Corporate Finance 13:881-906.
La Porta, R., F. Lopez-De-Silanes, A. Shleifer, and R.Vishny. 1997. Legal determinants of external finance. Journal of Finance 52(2):1131–1150.
La Porta, R., F. Lopez-De-Silanes, A. Shleifer, and R.Vishny. 1998. Law and finance. Journal of Political Economy 106(6):1113–1155.
Lu, H., H. Pan, and C. Zhang. 2011. Political connections and judicial bias: evidence from Chinese corporate litigations. Working Paper, University of Pennsylvania.
Liu, G. S., and P. Sun. 2005. The class of shareholdings and its impacts on corporate performance: A case of state shareholding composition in Chinese public corporations.
Corporate Governance 13(1): 46-59.
La Porta, R., F. Lopez-de-Silanes, and A. Shleifer. 1999. Corporate ownership around the World. Journal of Finance 54:471-517.
Shleifer, A., and R. Vishny. 1997. A survey of corporate governance. Journal of Finance. 52:737-783.
Sun, Z., Z. Li, and J. Wang. 2006. Property rights, accounting information and debt contract: evidence from China’s listed companies. Management World 10:100–107.
Watts, R. L., and J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. Accounting Review 53(1):112-134. |
