2Baik B,Jiang G H.The Use ofManagement Forecasts toDampen Analysts’Expectations[J].Journal of Accounting andPublic Policy,2006(25):531-553.
3Burgstahler D C,Dichev I.Earnings Management to AvoidEarnings Decrease and Loses[J].Journal of Accounting andEconomics,1997,24(1):99-126.
4Goel A M,Thakor A V.Why do firms smooth earnings?[J]Journal of Business,2003(76):151-192.
5Graham J R,Harvey C R,Rajgopal S.The Economic Impli-cation of Corporate Financial Reporting.Journal of Account-ing and Economics,2005,40(1):3-73.
6Healy P M,Wahlen J M.A Review of the Earnings Manage-ment Literature and Its Implication for Standard Settings[J].Accounting Horizons,1999,13(14):365-383.
7Kahneman D,Knetsch J.,Thaler R.,The Endowment Effect,Loss Aversion,and Status Quo Bias[J].Journal of EconomicPerspectives,1991(5):193-206.
8Kahneman D,Tversky A.Prospect Theory:An Analysis of De-cision under Risk[J].Economica,1979(47):263-292.
9Koonce L,Mercer M.Using Psychology Theories in ArchivalFinancial Accounting Research[J].Journal of Accounting Lit-erature,2005(24):175-214.
10Libby R,Bloomfield R,Nelson M.Experimental Researchin Financial Accounting[J].Accounting,Organization and So-ciety,2002,27(8):777-812.
