3Accounting Standards Reform Act of 1994 (Introduced in Senate), S. 2525, introduced by J. Lieberman Berardino, Joe, 2001, Enron: A wake-up call, December4, 2001.
4FASB, 2002, Principles- based approach to US standards setting, proposal, October21, No. 1125-001.
5Lys and Vincent, 1995,An analysis of value destruction in AT&T' s acquisition of NCR,Journal of Financial Economics, 39,353 - 378.
6Joseph I. Liebennan and Fred Thompson, 2002, Financial Oversight of Enron: The SEC and Private- Sector Watchdogs, Report of the Staff to the Senate Committee on Governmental Affairs, October 8.
7Statement from Big Five CEOs, 2001, PR Newswire, December 4.
8宁亚平.2005.How to manipulate earnings—with an emphasis on management accounting.Working paper.Peking University.
9Black, F. 1993. Choosing accounting rules. Accounting Horizons (Dec.).
10Dechow, P. and D. Skinner. 2000. Earnings management: reconciling the views of accounting academics, practitioners, and regulators. Working paper, University of Michigan Business School.