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浅析盈余管理成因及其对策 被引量:3

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作者 陈华
出处 《事业财会》 2004年第2期53-55,共3页
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二级参考文献12

  • 1[1]Arya, A., Glover, J., S. Sunder. Earnings management and revelation principle. Review of Accounting Studies. 1998
  • 2[2]DeAngelo, L. E.. Accounting numbers as market valua tion substitutes: A study of management buyouts of public shareholders. The Accounting Review,July, 1986
  • 3[3]Dechow,P. Sloan,R.,Sweeney,A..Detecting earnings management. The Accounting Review 70,1995
  • 4[4]Katherine Schipper. Commentary on earnings manage ment,Accounting Horizons 1989 Dec. Jones,J.. Earnings man agement during import relief investigation. Journal of Accounting Research 29,1991
  • 5[5]Paul M. Healy, James M. Wahlen. A review of the earnings management literature and ist implications for stan dards setting. Accounting Horizons. Dec, 1999
  • 6[6]Siew Hong Teoh, Ivo Welch, T. J. Wong. Earnings management and long-run performance of initial public offerings. The Journal of Finance,Dec, 1998
  • 7[7]Sudipta Basu. The conservatism principle and the asymmetic timeliness of earnings. Journal of Accounting and Economics 24,1997
  • 8[8]Sunder, S.. Theory of Accounting and Control,South Western Publishing, Cincinnati,OH 1997
  • 9(美)瓦茨(Watts,R.L.),(美)齐默尔曼(Zimmerman,J.L.)著,黄世忠等.实证会计理论[M]中国商业出版社,1990.
  • 10晓远.试论会计信息披露的供给理论[J].会计研究,1998(6):15-20. 被引量:65

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