Anderson, M.A., Banker, R.D. and Janakiraman, S. (2003) Are Selling, General, and Administrative Costs “Sticky”? Journal of Accounting Research, 41, 47-63.
 Teoh, S.H., Welch, I. and Wong, T.J. (1998) Earnings Management and the Underperformance of Seasoned Equity Offerings. Journal of Financial Economics, 50, 63-100.
 Rangan, S. (1998) Earnings Management and the Performance of Seasoned Equity Offerings. Journal of Financial Economics, 50, 101-122.
 Chen, X.Y., Xiao, X. and Guo, X.Y. (2000) Equity Rights and Profit Control of Listed Companies. Economic Research, No. 1, 30-36.
 Zheng, Q. (2009) Research on the Earnings Management of Private Placement Company. Journal of Shanghai Finance University, No. 3, 53-58.
 Zhang, W.D. (2010) Private Placement and Earnings Management—Empirical Evidence from China’s Securities Market. Management World, No. 1, 54-63+73.
 Li, Z.F., Huang, H.L. and Lian, Y.J. (2012) Private Placement, Earnings Management and Corporate Performance Decline—Research Based on Accidental Manipulation and Real Activity Manipulation. Journal of Applied Statistics And Management, 5, 941-950.
 Kama, I. and Weiss, D. (2013) Do Earnings Targets and Managerial Incentives Affect Sticky Costs? Journal of Accounting Research, 51, 201-224.
 Dierynck, B., Landsman, W.R. and Renders, A. (2012) Do Managerial Incentives drive Cost Behavior? Evidence about the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Belgian Private Firms. The Accounting Review, 87, 1219-1246.
 Jiang, W., Hu, Y.M. and Lu, Z. (2015) Does Accrual-Based Earnings Management Affect Firm Cost Stickiness. Nankai Business Review, 2, 83-91.
 Liu, Y.Z., Zhang, D.L. and Tang, D.P. (2013) Market Degree, Political Linkage and Earnings Management—An Empirical Study based on Private Listed Companies in Shenzhen Small and Medium Enterprises. Audit and Economy Research, 28, 49-58.
 Yu, M.G. and Pan, H.B. (2008) Political Relationship System Environment and Private Enterprise Bank Loans. Management World, 8, 9-21+39+187.
 Yang, X., Tian, G.L., Si, Y. and Fonseka, M.M. (2016) The Nature of Ownership, Corporate Political Relations and Private Placement—Empirical Analysis Based on Chinese Listed Companies. Nankai Business Review, 19, 34-141+154.
 Correia, M.M. (2014) Political Connections and SEC Enforcement. Journal of Accounting and Economics, 57, 241-262.
 Defond, B.C.M., Jiambalvo, J. and Subramanyam, K.R. (1998) The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research, 15, 1-24.
 Cai, C., Huang, Y.J., Zhao S. (2005) An Empirical Study on the Impact of Audit Quality on Earnings Management—Empirical Evidence from Shanghai Manufacturing Industry. Auditing Research, 2, 3-10.
 Jiang R., Liu X. and Liu B. (2007) Empirical Study on the Effectiveness of External Audit Governance in Chinese Listed Companies—Based on CEO Change Perspective. Journal of Finance and Economics, 11, 92-103.
 De Angelo, L.E. (1981) Auditor Size and Auditor Quality. Journal of Accounting and Economics, 3, 183-199.
 Becker, C.L., Defond, M.L., Jiambalvo, J. and Subramany, K.R. (1998) The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research, 15, 1-24.
 Eshleman, J.D. and Guo, P. (2014) Do Big 4 Auditors Provide Higher Audit Quality after Controlling for the Endogenous Choice of Auditor? Auditing: A Journal of Practice & Theory, 33, 197-219.
 Wang, Y.Y. and Chen, H.W. (2006) Auditing Quality and Accounting Information Transparency—Empirical Data from Chinese Listed Companies. Accounting Research, 4, 9-15.
 Chen, L., Song, L. and Shi, D. (2012) Is the Firm’s Cost Stickiness Overestimated: An Empirical Study Based on Chinese Listed Companies. China Accounting Review, 3, 4-16.