您好,欢迎访问三七文档
当前位置:首页 > 商业/管理/HR > 资本运营 > 市盈率反转变动上市公司盈余管理研究
市盈率反转变动上市公司盈余管理研究作者:党金磊学位授予单位:湖南大学参考文献(85条)1.参考文献2.付志坚上市公司盈余管理实证研究20013.PaulM.Healy.JamesM.Wahlen.王学军.肖华.曲晓辉盈余管理研究回顾及其对会计准则建设的启示[期刊论文]-会计研究2000(11)4.WattsRL.ZimmermanJLPositiveaccountingtheory19865.WattsRL.ZimmermanJLPositiveaccountingtheory:Atenyearperspective1990(65)6.HealyPMTheeffectofbonusschemesonaccountingdecisions1985(1-3)7.YoungSSystematicmeasurementerrorintheestimationofdiscretionaryaccruals:anevaluationofalternativemodelingprocedures1999(02)8.McNicholsMResearchdesignissuesinearningsmanagementstudies20009.DeAngeloLAccountingnumbersasmarketvaluationsubstitutes:astudyofmanagementbuyoutsofpublicstockholders1986(03)10.JonesJJEarningsmanagementduringimportreliefinvestigation1991(02)11.DechowPM.SloanRG.SweeneyAPDetectingearningsmanagement1995(02)12.DechowPMAccountingearningsandcashflowsasmeasuresoffirmperformance:Theroleofaccountingaccruals1994(01)13.DechowPM.SabinoJ.SloanRGImplicationsofnondiscretionaryaccrualsforearningsmanagementandmarket-basedresearch199814.DechowPM.KothariS.WattsRTherelationbetweenearningsandcashflows1998(25)15.DeFondM.JiambalvoJDebtcovenantviolationandmanipulationofaccruals:accountingchoiceintroubledcompanies1994(1-2)16.SubramanyamKThepricingofdiscretionaryaccruals1996(22)17.ChaneyPK.JeterDC.LewisCMTheuseofaccrualsinincomesmoothing:apermanentearningshypothesis1998(06)18.JeterD.ShivakumarLCross-sectionalestimationofabnormalaccrualsusingquarterlyandannualdata:effectivenessindetectingevent-specificearningsmanagement1999(29)19.YoonSS.MillerGEarningsmanagementofseasonedequityofferingfirmsinKorea2002(37)20.PeasnellK.PopeP.YoungSDetectingearningsmanagementusingcross-sectionaldiscretionaryaccrualmodels2000(04)21.XavierGarza-Gomez.MasashiOkumura.MichioKunimuraDiscretionaryAccrualModelsandtheAccountingProcess199922.KangSH.SivaramakrishnanKIssuesintestingearningsmanagementandaninstrumentalvariableapproach1995(02)23.McNicholsM.WilsonGPEvidenceofearningsmanagementfromtheprovisionforbaddebts1988(zk)24.BeaverW.EgerC.RyanS.WolfsonMFinancialreporting,supplementaldisclosures,andbankshareprices1989(02)25.MoyerSECapitaladequacyratioregulationsandaccountingchoicesincommercialbanks1990(02)26.ScholesM.WilsonGP.WolfsonMTaxplanning,regulatorycapitalplanningandfinancialreportingstrategyforcommercialbanks1990(03)27.WahlenJMThenatureofinformationincommercialbankloanlossdisclosures1994(03)28.BeattyA.ChamberlainS.MaglioloJManagingfinancialreportsofcommercialbanks:theinfluenceoftaxes,regulatorycapitalandearnings1995(02)29.CollinsJ.ShackelfordD.WahlenJBankdifferencesinthecoordinationofregulatorycaptial,earningsandtaxes1995(02)30.BeaverWH.EngelEEDiscretionarybehaviorwithrespecttoallowancesforloanlossesandthebehaviorofsecurityprices1996(1-3)31.PetroniKOptimisticreportingintheproperty-casualtyinsuranceindustry1995(04)32.BeaverWH.McNicholsMFThecharacteristicsandvaluationoflossreservesofpropertycasualtyinsurers1998(1-2)33.PenalvaFLossreservesandaccountingdiscretionintheproperty-casualtyinsuranceindustry199834.NelsonKRateregulation,competitionandlossreservediscountingbyproperty-casualtyinsurers2000(01)35.PetroniKR.RyanSG.WahlenJMDiscretionaryandnon-discretionaryrevisionsoflossreservesbyproperty-casualtyinsurers:differentialimplicationsforfutureprofitability,risk,andmarketvalue2000(02)36.BeaverWH.McNicholsMF.NelsonKDofirmsissuingequitymanagetheirearnings?Evidencefromtheproperty-casualtyinsuranceindustry199937.GaverJJ.PatersonJSEarningsmanagementunderchangingregulatoryregimes:stateaccreditationintheinsuranceindustry2000(4-5)38.MarquardtCA.WiedmanCIHowareearningsmanaged?Anexaminationofspecificaccruals200239.KothariSP.LeoneA.WasleyCPerformancematcheddiscretionaryaccrualmeasures200140.BurgstablerD.DichevIEarningsmanagementtoavoidearningsdecreasesandlosses1997(01)41.DegeorgeF.PatelJ.ZeckhauserREarningsmanagementtoexceedthresholds1999(01)42.SomnathD.ZhangHRounding-upinreportedEPS,behavioralthresholdsandearningsmanagement200343.NelsonMW.ElliotJA.TarpleyRLWheredocompaniesattemptearningsmanagement,andwhendoauditorspreventit?200044.NelsonMW.ElliotJA.TarpleyRLEvidencefromAuditorsaboutManagers'andAuditors'Earnings-ManagementDecisions200145.BartovEThetimingofassetsalesandearningsmanipulation199346.FrancisJ.HannaD.VincentLCausesandeffectsofdiscretionaryassetwriteoffs1996(zk)47.ElliotJ.HannaDJRepeatedaccountingwrite-offsandtheinformationcontentofearnings1996(zk)48.徐宗宇对盈利预测可靠性影响因素的分析研究1998(01)49.TAOJIAOStockMarketBubblesandEarningsManipulation:ModelandEvidencefromChina'sStockMarket200150.王春峰.李吉栋IPO企业盈余管理的实证检验2003(10)51.蒋义宏.魏刚ROE是否已被操纵--关于上市公司净资产收益率的实证研究199852.陈小悦.肖星.过晓艳配股权与上市公司利润操纵[期刊论文]-经济研究2000(1)53.陆宇建从ROE与ROA的分布看我国上市公司的盈余管理行为[期刊论文]-经济问题探索2002(3)54.陆建桥中国亏损上市公司盈余管理实证研究[期刊论文]-会计研究1999(9)55.赵宇龙.王志台我国证券市场功能锁定现象的实证研究[期刊论文]-经济研究1999(9)56.CHENC.JPCHEN.XSUProfitabilityregulation,EarningsManagementandmodifiedauditopinions;evidencefromChina200057.肖虹上市公司关联方交易盈余管理实证研究2001(04)58.孙铮.王跃堂资源配置与盈余操纵之实证研究[期刊论文]-财经研究1999(4)59.王安武从现金流量分析我国上市公司盈余管理[期刊论文]-经济理论与经济管理2000(2)60.ChenK.HYuanEarningsManagementandCapitalResourceAllocation:EvidencefromChina'sAccou
本文标题:市盈率反转变动上市公司盈余管理研究
链接地址:https://www.777doc.com/doc-683587 .html