7[8]Heidi Vander Bauwhede,Marleen Willekens,Ann Gaeremynck.Audit firm size,public ownership,and firms' discretionary accruals management[J].the International Journal of Accounting,2003.38:1-22.
8[9]Yun W.ParK,Hyun-Han Shin.Board composition and earnings management in Canada[J].Journal of Corporate Finance,2004.10:431-457.
二级参考文献31
1赵宇龙.企业信息披露的信息含量－－来自上海股市的经验证据[J].经济研究,1998,(7).
2杨朝军.中国证券市场实证分析[M].学林出版社,1997..
3Healy, P. M.; Wahlen, J. M.. A Review of the Earnings Management Literature and Its Implication for Standard Settings. Acconnting Horizons, 1999, 13(14): 365-383.
4Burgstahler, D.; Eames, M.. Earnings Management to Avoid Losses and Earnings Decreases. Are Analysis Fooled? Contemporary Accounting Research, 2003, (20): 253-295.
5Degeorge, F.; Patel, J.; Zeckhauser, R.. Earnings Management to Exceed Thresholds. Journal of Business, 1999, (1): 1-33.
6Skinner, D. J.; Myers, L. A.. Earnings Momentum and Earning Management. Working Paper, 1999.
7Holland, D. L.; Ramsay, A.. Do Australian Companies Manage Earnings to Meet Simple Earnings Benchmarks? Accounting and Finanee,2003,43(1):41-62.
8Burgstahler, D.; Dichev, I.. Earnings Management to Avoid Earnings Decrease and Loses. Journal of Accounting and Economics, 1997,(24): 99-126.
