1
【题 名】： Earnings management using the valuation for deferred tax assets under SFAS No. 109.
【作 者】： Schrand, C. M. and Wong, M. H.
【期刊】：Contemporary Accounting Research
【年, 卷(期), 起止页码】：(2003)(Vol. 20 No. 3): 579-611.

2
【题 名】： Last chance earnings management: Using the tax expense to achieve analysts’ forecasts..
【作 者】： Dhaliwal D., C.A. Gleason, and L.F. Mills .
【期刊】：Contemporary Accounting Research
【年, 卷(期), 起止页码】：(2003) .

3
【题 名】： The persistence and pricing of earnings, accruals, and cash flows when firms have large book-tax differences..
【作 者】： Hanlon, M.. .
【期刊】：The Accounting Review
【年, 卷(期), 起止页码】：(2004)

先谢谢啊！