期刊文献+

新会计准则下可靠性对盈余管理的影响 被引量:2

下载PDF
导出
摘要 新会计准则突出强调了会计信息的可靠性,它的颁布和施行将对企业的盈余管理活动产生重大影响。本文就会计信息可靠性对企业盈余管理产生的影响进行归纳总结,肯定了新会计准则在提高企业盈余管理质量方面的积极作用。
作者 蒋尧明 叶玲
出处 《会计之友》 北大核心 2008年第4期42-43,共2页 Friends of Accounting
  • 相关文献

参考文献8

二级参考文献12

  • 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
  • 9[1]Chen,J.P.,Gui,F.A.,& Su,X.A Comparison of Reported Earnings under Chinese GAAP vs.IAS:Evidence from the Shanghai Stock Exchange[J].Accounting Horizons 1999,(6):91~111
  • 10[2]Cooke,T.,& R.Wallace.Financial Disclosure Regulation and its Environment:A Review and Further Analysis[J].Journal of Accounting and Public Policyl990,(9):79~98

共引文献525

同被引文献6

引证文献2

二级引证文献4

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部