期刊文献+

盈余管理研究的新思路 被引量:8

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摘要 本文在综述现有研究成果的基础上,从会计规则制定对盈余管理的影响这一新的视角来探讨盈余管理问题,并推导出了相关的几个命题。
出处 《财会月刊(中)》 2007年第3期88-89,共2页 finance and accounting monthly
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  • 2Healy, P and J Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons ( Dec. ).
  • 3Jiambalvo, J 1996. Discussion of "Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC". Contemporary Accounting Research (Spring).
  • 4Magrath, L and L Weld. 2002. Abusive earnings management and early warning signs. The CPA Journal (Aug.).
  • 5Brown, P 1999. Earnings management: A subtle (and troublesome) twist to earnings quality. Journal of Financial Statement Analysis (Winter).
  • 6Dechow, P and D Skinner. 2000. Earnings management : reconciling the views of accounting academics, practitioners, and regulators. Working paper, University of Michigan Business School.
  • 7Marin, D , G Aldhizer III. , J Campbell and T Baker. 2002. When earnings management becomes fraud. Internal Auditing (Jul. /Aug. ).
  • 8Roychowdhury, S 2003. Management of earnings through the manipulation of real activities that affect cash flow from operations. Working paper, University of Rochester.
  • 9Schipper, K 1989. Commentary on earnings management. Accounting Horizons ( Dec. ).
  • 10Watts, R L and J L Zimmerman. 1990. Positive accounting theory: A ten year perspective. The Accounting Review 65.

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