4DECHOW P M, SLOAN R, G, Sweeney A. Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC [ J ]. Contemporary Accounting Research, 1996,13 : 1-36.
5General Accounting Office. GAO, Financial Restatements: Update of Public Trends, Market Impacts and Regulatory Responses, and Remaining Challenges[ Z]. Washionton D. C. GAO-03-138,2002.
6PALMROSE Z V, SCHOLZ S. The Circumstances and Legal Consequences of non-GAAP Reporting: Evidence from Restatements[J]. Contemporary Accounting Research, 2004, 21, 139-180.
7CALLEN J L, LIVNAT,SEGAL D. Accounting Restatements : Are They Always Bad News? [ J ]. Journal of Investing, Forth- coming, 2002.
8WU M. Earning Restatements: A Capital Market Perspective [ D ]. New York:New York University,2002.
9HRIBAR P, JENKINS N,WANG J. Institutional Investors and Accounting Restatements, Working Paper[ Z]. Cornell University, 2004.
10FAN Joseph P H ,WONG T J. Corporate Ownership Structure and the Informationess of Accounting Earnings in East Asia[ J]. Journal of Accounting And Economies ,2002, (33) :401-425.
