Hsu, Ming-Feng, and Shiow-Ying Wen. “The Roles of Institutional Investors and Insiders in Earnings Management Around IPO Firms in Taiwan”. International Journal of Economics and Financial Issues, vol. 5, no. 2, Apr. 2015, pp. 340-53, https://econjournals.net.tr/index.php/ijefi/article/view/1077.