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国外盈余管理计量方法综述 被引量:4

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摘要 盈余管理计量是盈余管理研究的基础。自从1985年提出Healy模型以来,盈余管理计量的方法得到不断完善与发展,研究范围从应计盈余管理拓宽到真实盈余管理,模型设计也从微观方面延伸到宏观方面。本文致力于对1985年以来国外盈余管理计量的方法进行综述,以期为国内盈余管理研究提供参考。
出处 《财会通讯(下)》 2013年第3期90-92,共3页 Communication of Finance and Accounting
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参考文献22

  • 1马忠、朱粟:《盈余管理计量方法综述与研究展望》,《中国会计学会高等工科院校分会2008年学术年会(第十五届)暨中央在鄂集团企业财务管理研讨会论文集》2008年.
  • 2黄梅.盈余管理计量方法评述与展望[J].中南财经政法大学学报,2007(6):110-115. 被引量:23
  • 3刘启亮,何威风,罗乐.IFRS的强制采用、新法律实施与应计及真实盈余管理[J].中国会计与财务研究,2011,13(1):57-121. 被引量:48
  • 4Burgstahler, D.;Diehev Ilia, Earnings Management to Avoid Earnings Decreases and Losses, 1997.
  • 5Ball, R., Shivakumar L..The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition. Journal of Accounting Research, 2006.
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  • 7Beaver, W, H., McNichols Maureen F., Nelson Karen K.. An Alternative Interpretation of the Discontinuity in Earnings Distributions, Working Paper, Standford University,2004.
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二级参考文献13

  • 1Healy Paul M, Walden James M. A Review of the Earnings Management Literature And Implications for Standard Setting [ J]. Accounting Horizons, 1999,13 (4) : 365-383.
  • 2Roychowdhury Sugata. Earnings Management through Real Activities Manipulation [ J]. Journal of Accounting and Economics, 2006,42(3) :335-370.
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  • 4Bttrgstahler David, Dichev Ilia. Earnings Management to Avoid Earnings Decreases and Losses[J]. Journal of Accounting and Economics, 1997,24 ( 1 ) : 99-126.
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  • 7Ball Ray, Shivakumar Lakshmanan. The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition[J]. Joumal of Accounting Research, 2006,44(2) :207-242.
  • 8Graham John R, Harvey Campbell R, Rajgopal Shiva. The Economic Implications of Corporate Financial Reporting[J]. Journal of Accounting and Economics, 2004,40(1) :3-73.
  • 9Beaver William H, McNichols Maureen F, Nelson Karen K. An Alternative Interpretation of the Discontinuity in Earnings Distributions[ Z]. Working Paper, Standford University, 2004.
  • 10Durtschi C. Indy, Easton P. Eter. Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto[J]. Joumal of Accounting Research, 2005,43(3):557-592.

共引文献69

同被引文献50

引证文献4

二级引证文献3

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