2Dickinson V. Cash flow patterns as a proxy for firm life cycle [J]. The Accounting Review, 2011, 86(6) : 1969 -1994.
3Berger A. , Udell G. The economics of small business finance : The roles of private equity and debt markets in the financial growth cycle [J]. Journal of Banking & Finance, 1998, 22(6) : 613 -673.
4Bulan L, Yan Z. Firm maturity and the pecking order theory [J]. International Journal of Business and Economics, 2010, 9(3) : 179 -200.
5DeAngelo H, DeAngclo L, Stulz R. Dividend policy and the earned/contributed capital mix: A test of the life-cycle theory [ J]. Journal of Financial Economics, 2006, 81 (2) : 227 - 254.
6Zang A. Evidence on the trade-off between real activities manipulation and accrual-based earnings management [J]. The Accounting Re- view, 2012, 87(2): 675 -703.
7Roychowdhury S. Earnings management through real activities manipulation [ J]. Journal of Accounting and Economics, 2006, 42 (3) : 335 -370.
8Watts R. , Zimmerman J. Positive accounting theory: A ten year perspective [ J]. The Accounting review, 1990, 65 ( 1 ) : 131 - 156.
9温建平.产品在不同寿命周期的营销策略[J].经济论坛,1994,(10):44.
10Anthony J. , Ramesh K. Association between accounting performance measures and stock prices: A test of the life cycle hypothesis [ J]. Journal of Accounting and Economics, 1992, 15 (2) : 203 - 227.
