[1]Chen, Y., Dou, P. Y., Rhee, S. G., et al. 2015. National Culture and Corporate Cash Holdings around the World. Journal of banking & finance. 50: 1-18．
[2]Bates, T. W., Kahle, K. M., & Stulz, R. M. 2009. Why do U.S. Firms Hold so Much More Cash than They Used to?. Journal of Finance, 64(5), 1985-2021.
[3]Cheng, M., Dhaliwal, D., & Zhang, Y. 2013. Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?. Journal of Accounting & Economics, 56(11):11-18.
[4]Davila, A., & Foster, G. 2005. Management Accounting Systems Adoption Decisions: Evidence and Performance Implications from Early Stage /Startup Companies. The Accounting Review, 80(4): 1039-1068.
[5]Martin, W. 2011. Critical Success Factors of Shared Service Projects-Results of an Empirical Study[J]. Advances in Management,14(5): 21-26.
[6]Goh, M., Prakash, S,, & Yeo, R. 2007. Resource-based approach to IT shared services in a manufacturing firm[J]. Industrial Management & Data Systems, 107(2): 251-270.
[7]Jensen , M. C. 1986. Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers. The American Economic Review, 76(2), 323-329.
[8]Janssen, M., & Joha, A. 2008. Emerging Shared Service Organizations and the Service-oriented Enterprise: Critical Management Issues. Strategic Outsourcing, volume 1(1), 35-49(15).
[9]Opler, T., Pinkowitz, L., Stulz, R., & Williamson, R. 1999. The Determinants and Implications of Corporate Cash Holdings. Journal of Financial Economics, 52.
[10]Paagman, A., Tate, M., Furtmueller, E., et al. 2015. An Integrative Literature Review and Empirical Validation of Motives for Introducing Shared Services in Government Organizations[J].International journal of information management, 35(1): 110-123.
[11]Richter, P. C,, & Bruehl, R. 2017. Shared Service Center Research: A Review of the Past, Present, and Future[J].European Management Journal, 35(1):26-38.
[12]Ramirez, J. 2007. Utilizing Measurement to Drive Continuous Improvement within FSSC[J]. International Journal of Information Management, 9(2): 16-28.
[13]Tammel, K. 2017. Shared Services and Cost Reduction Motive in the Public Sector. International Journal of Public Administration, 40(9): 792-804.
