10Bala G Dharan, Baruch Lev.The Valuation consequences Of Accounting Changes:A Multi-Year Examination. Journal of Accounting, 1993, 10.
二级参考文献27
1[1]Arya, A., Glover, J., S. Sunder. Earnings management and revelation principle. Review of Accounting Studies. 1998
2[2]DeAngelo, L. E.. Accounting numbers as market valua tion substitutes: A study of management buyouts of public shareholders. The Accounting Review,July, 1986
3[3]Dechow,P. Sloan,R.,Sweeney,A..Detecting earnings management. The Accounting Review 70,1995
4[4]Katherine Schipper. Commentary on earnings manage ment,Accounting Horizons 1989 Dec. Jones,J.. Earnings man agement during import relief investigation. Journal of Accounting Research 29,1991
5[5]Paul M. Healy, James M. Wahlen. A review of the earnings management literature and ist implications for stan dards setting. Accounting Horizons. Dec, 1999
6[6]Siew Hong Teoh, Ivo Welch, T. J. Wong. Earnings management and long-run performance of initial public offerings. The Journal of Finance,Dec, 1998
7[7]Sudipta Basu. The conservatism principle and the asymmetic timeliness of earnings. Journal of Accounting and Economics 24,1997
8[8]Sunder, S.. Theory of Accounting and Control,South Western Publishing, Cincinnati,OH 1997
10[3]Randall Smith,Steven Lipin 和 Amal Kumar Naj"Manipulating Profits:How does GE control the fluctuating of reported earnings",The Wall Street Journal,1994年11月.
