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证券市场非经常性损益研究综述 被引量:3

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摘要 本文对国内外非经常性损益相关文献进行了梳理和述评。从非经常性损益与盈余管理、非经常性损益与市场反应和其他主要相关文献三个方面进行综述,在厘清证券市场非经常性损益研究脉络的同时,指出了进一步研究的方向与内容。
作者 王伟 杜征征
出处 《经济学动态》 CSSCI 北大核心 2010年第2期80-83,共4页 Economic Perspectives
基金 国家自然科学基金项目“非经常性损益会计规范研究:会计要素体系与会计报表分层模式的重构”(项目批准号70672065)的阶段性成果
  • 相关文献

参考文献31

  • 1Atwood, T.J. & Hong Xie(2005), "The market mispricing of special items and accruals", Working Paper.
  • 2Burgstahler, Jiambalvo &Shevlin ( 1999), " Time -- series properties and pricing of the special items component of earnings", Working Paper.
  • 3Burgstahler, J iambalvo & Shevlin(2002), "Do stock prices fully reflect the implications of special items for future earnings?", Journal of Aeeounting Researeh 40(3):585- 612.
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  • 7Dechow, P. M. & Weili Ge(2006), "The persistence of earnings and cash flows and the role of special items", Review of Accounting Studies 11(2--3):253--296.
  • 8Eames & Sepe (2003), " The valuation of special items", Working Paper.
  • 9Fairfield, P.M.K. Kitching & V. Wei Tang(2006), "The persistence of speci'al items", Working Paper, Sept.
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二级参考文献28

  • 1[3]陆满平.年报精读:非经常性损益业绩魔棒还能玩多久[N].证券时报,2004-04-09.
  • 2[1]证监会计字[2004]4号.公开发行证券的公司信息披露规范问答第1号--非经常性损益(2004年修订)[M].2004
  • 3[2]证监会计字[2001]7号.公开发行证券的公司信息披露规范问答第1号--非经常性损益[M].2001
  • 4[4]陈晓翔、刘晓昶、刘华斌、陈军.非经常性损益:业绩法宝?[N].证券时报,2004年04月28日
  • 5Ballas. valuation implication of exceptional and extraordinary items[ J ]. British Accounting Review, 1999, ( 31 ) : 281 - 295.
  • 6Barth, Beaver and Landsman. The relevance of the value relevance literature for financial accounting standard setting: another view[J]. Journal of Accounting and Economics,2001, (31) :77 - 104.
  • 7Charles J.P. Chen, Shimin Chen and Xijia Su. Is accounting information value - relevant in the emerging Chinese stock market?[J ]. Journal of international accounting, auditing & taxation, 2001,(10):1-22.
  • 8Collins and Maydew and Weiss. changes in the value - relevance of earnings and book values over the past forty years[J ]. Journal of accounting and economics, 1997, (24) : 39 - 67.
  • 9Fama and French. the cross - section of expected stock returns[J ].The Journal of Finance, 1992.
  • 10Holthausen and Watts. the relevance of the value - relevance literature for financial accounting standard setting [J ]. Journal of Accounting and Economics, 2001, ( 31 ) : 3 - 75.

共引文献179

同被引文献26

  • 1张端明,干彦.终止经营会计准则的比较与思考[J].审计与经济研究,2004,19(5):39-43. 被引量:4
  • 2魏涛,陆正飞,单宏伟.非经常性损益盈余管理的动机、手段和作用研究——来自中国上市公司的经验证据[J].管理世界,2007,23(1):113-121. 被引量:217
  • 3Barth, M.E,2000. Valuation-based accounting research= Implications for financial reporting and opportunities for future. Accounting&Finance, 40(1):7 - 31.
  • 4Barth, M.E., W.H.Beaver, and W.R.Landsman,2001. The relevance of the value relevance literature for financial accounting standard setting:another view. Journal of Accounting and Economics, 31(1-3):77 - 104.
  • 5Beaver, W.H,1998. Financial Reporting: An Accounting Revolution.Prentice Hall, Engelwood Cliffs.NJ.
  • 6Healy, P.M., and J.M.Wahlen,1999.A Review of the Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons, 13(4):365 - 383.
  • 7.Ohlson, J.A,1999. On Transitory Earnings. Review of Accounting Studies, 4(3):145 - 162.
  • 8Gunny, K,2010. The relation between earnings management using real activities manipulation and future performance:Evidence from meeting earnings benchmarks. Contemporary Accounting Research, 27(3):855 - 888.
  • 9戴维F.霍金斯著.孙铮译.公司财务报告与分析(第4版).东北财经大学出版社,2000.
  • 10李筱强.正确理解、界定和披鳍非经常性损益——《公开发行证券的公司信息披露解释性公告第1号——非经常性损益》解读.上海证券报,2008,11,17.

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二级引证文献4

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