期刊文献+

对我国企业会计政策选择的探讨 被引量:3

下载PDF
导出
摘要 会计政策选择是西方国家会计以及资本市场研究中极为重要的研究课题。我国上市公司会计政策选择存在一定的问题,本文对其进行了总结并对存在的问题进行解析,进而针对存在的问题提出可行性建议,以期对优化我国上市公司会计政策选择有所裨益。
作者 王惠东
机构地区 唐山劳动日报社
出处 《现代商业》 2008年第17期236-237,共2页 Modern Business
  • 相关文献

参考文献4

二级参考文献20

  • 1徐晓阳.[D].,第3页.
  • 2瓦茨和齐默尔曼著 陈少华译.《实证会计理论》[M].东北财经大学出版社,1999年版.第221-250页.
  • 3Evans, john,and Sri Sridhar, 1996. "Muhiple Control Systems, Accrual Accounting, and Earnings Management," Journal of Accounting Research 34, 45-65.
  • 4Gaver, Jennifer and Kenneth Gaver, 1998. "The Relation Between Nonrecurring Accounting Transactions anti CEO Cash Compensation," The Accounting Review 73, 235-253.
  • 5Ittner, Christopher D., David E. Larckcr. and Madhav V. Rajah,1997. "The Choice of Performance Measures in Annual Bonus Contracts," The Accounting Review 72, 231-255.
  • 6Clinch, Greg and Joseph Magliolo, 1993, "CEO Compensation and Components of Earnings in Bank Holding Companies," Journal of Accounting and Economics 16, 241-272.
  • 7Dechow, Patricia, Amy Hutton, and Richard Sloan, 1996. "Economic Consequences of Accounting for Stock-Based Compensation,"Journal of Accounting Research 34 Supplement, 1-20.
  • 8Sweeney,Amy Patricia,1994, "Debt-Covenant Violations and Managers Accounting Responses," Journal of Accounting and Economics 17,281-308.
  • 9DeFond,Mark L.and James Jiambalvo,1994, "Debt Covenant Violation and Manipulation of Accruals," Journal of Accounting and Economics 17,145-176.
  • 10Watts & Zimmerman( 1986 ),

共引文献61

同被引文献7

引证文献3

二级引证文献3

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