4CaiJun. The Long-run Performance Following Japanese Rights Issues. Applied Financial Eeonomics,1998,8(4):419-434.
5Mikkelson. B. W. ,and M. Partch. Value and Seasoned Equity Issues:Price Pressure,Wealth Redistribution,or Negative Information. Journal of Financial Ecnomics,1986,19(1):109-126.
2Healy P M, Wahlen J M. A review of the earnings management literature and its implications for standard setting [J], Accounting Horizons, 1999, 13 (4) : 365--383.
3Collins D W, Kothari S P D. An analysis of the intertemporal and cross-sectional determinants of earnings respmse coefficients [J], Journal Accounting and Economics, 1989, 11: 143--181.
4Barth M, Beaver W, Landsman W. Market valuation implications of net period pension cost [J], Journal of Accounting and Economics, 1992, (March) : 26--62.
5Burgstahler D C, Dichev I D. Earnings, adaptation and equity value [J].The Accounting Review,1997, 72: 187--215.
6Ronen J, Sadan S. Smoothing income numbers: objectives, means, and implications [M].Reading,1981, Mass: Addison-Wellesley.
7Kim O, Verrecchia R E. Market liquidity and volume around earnings announcements [J], Journal of Accounting and Economics, 1995, (January) : 41-67.
8Dye R A. Earnings management in an overlapping generations model [J], Journal of Accounting Research, 1988, 26 (2): 195--235.
9Truernan B, Titman S. An explanation for accounting income smoothing [J], Journal of Accounting Research, 1989, (supplement) : 127--139.
10Chaney P K, Lewis C M. Earnings management and firm valuation under asymmetric information[J], Journal of Corporate Finance, 1995, 1: 319--345.
