期刊文献+

前景理论在盈余管理问题中的应用展望

下载PDF
导出
摘要 通过介绍前景理论并对国内外前景理论的应用相关研究文献进行了总体评价,并提出今后的研究方向和建议。
作者 王文欢
出处 《商情》 2014年第2期192-192,共1页
  • 相关文献

参考文献4

二级参考文献18

  • 1A. Tversky, D. Kahneman, P. Availability: A Heuristic for Judging Frequency and Probability[J].Cognitive Psychology,1973,(5).
  • 2A. Tversky, D.Kahnemart Advances in Riskless Choice A Reference-Dependent Model[J].Quarterly Journal of Economics,1991,(11).
  • 3A. Tversky, D.Kahneman. Prospect Theory:An Analysis of Decision Making, Under Risk[l] Econometrica, 1070 (47).
  • 4Baik B,Jiang G H.The Use ofManagement Forecasts toDampen Analysts’Expectations[J].Journal of Accounting andPublic Policy,2006(25):531-553.
  • 5Burgstahler D C,Dichev I.Earnings Management to AvoidEarnings Decrease and Loses[J].Journal of Accounting andEconomics,1997,24(1):99-126.
  • 6Goel A M,Thakor A V.Why do firms smooth earnings?[J]Journal of Business,2003(76):151-192.
  • 7Graham 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.
  • 8Healy 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.
  • 9Kahneman D,Knetsch J.,Thaler R.,The Endowment Effect,Loss Aversion,and Status Quo Bias[J].Journal of EconomicPerspectives,1991(5):193-206.
  • 10Kahneman D,Tversky A.Prospect Theory:An Analysis of De-cision under Risk[J].Economica,1979(47):263-292.

共引文献17

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