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題名:盈餘持續性與政策監管經濟後果--非經常性損益信息披露的影響分析
書刊名:中國會計與財務研究
作者:孟焰袁淳高雨
作者(外文):Meng, YanYuan, ChunGao, Yu
出版日期:2010
卷期:12:1
頁次:頁1-63
主題關鍵詞:非經常性損益線下專案盈餘屬性政策監管Non-recurring itemsEarnings persistenceInformation disclosureRegulatory effect
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:1
  • 點閱點閱:1
期刊論文
1.吳溪(2006)。盈利指標監管與制度化的影響:以中國證券市場ST公司申請摘帽制度為例。中國會計與財務研究,8(4),95-115。new window  延伸查詢new window
2.蔣義宏、王麗琨(2003)。非經常性損益緣何經常發生--來自虧損上市公司年報的證據。證券市場導報,6。  延伸查詢new window
3.高雷、宋順林(2008)。關聯交易、線下專案與盈餘管理--來自中國上市公司的經驗證據。中國會計評論,10,61-78。  延伸查詢new window
4.代冰彬、陸正飛、張然(2007)。資產減值:穩健性還是盈餘管理。會計研究,12,35-42。  延伸查詢new window
5.孟焰、袁淳、吳溪(2008)。非經常性損益、監管制度化與ST公司摘帽的市場反應。管理世界,8,33-39。  延伸查詢new window
6.孟焰、張莉(2003)。對非經常性損益確認與披露的探討。會計研究,12,14-18。  延伸查詢new window
7.李常青、張兆偉(2003)。扣除非經常性損益後會計盈餘指標的有用性。廈門大學學報(哲學社會科學版),2,33-37。  延伸查詢new window
8.吳溪、程璐(2001)。對非經常性損益資訊披露的思考。中央財經大學學報,9,30-46。  延伸查詢new window
9.魏濤、陸正飛、單宏偉(2007)。非經常性損益盈餘管理的動機、手段和作用研究。管理世界,1,113-121。  延伸查詢new window
10.徐曉偉、李林傑、安月平(2002)。從非經常性損益看上市公司的盈餘管理--對上市公司資訊披露中的非經常性損益的實證分析。華中科技大學學報(社會科學版),68-71。  延伸查詢new window
11.Craig, R.、Walsh, P.(1989)。Adjustments for Extraordinary Items in Smoothing Reported Profits of Listed Australian Companies: Some Empirical Evidence。Journal of Business Finance and A ccounting,18(2),173-189。  new window
12.Gu, Z.、Chen, T.(2004)。Analysts' Treatment of Nonrecurring Items in Street Earnings。Journal of Accounting and Economics,38,129-170。  new window
13.Jaggi, B.、Baydoun, N.(2001)。Evaluation of Extraordinary and Exceptional Items Disclosed by Hong Kong Companies。Abacus,37(2),217-232。  new window
14.Hoffman, T.、Zimmer, I.(1994)。Managerial remuneration and accounting for recurring extraordinary items。Accounting and Finance,11,35-48。  new window
15.Walsh, P.、Craig, R.、Clarke, F.(1991)。Big Bath Accounting Using Extraordinary Items Adjustments: Australian Empirical Evidence。Journal of Business Finance and Accounting,18(2),173-189。  new window
16.Strong, N.、Walker, M.(1993)。The Explanatory Powers of Earnings for Stock Returns。The Accounting Review,68(2),365-399。  new window
17.陳曉、李靜(2001)。地方政府財政行為在提升上市公司業績中的作用探析。會計研究,12,20-28。  延伸查詢new window
18.Bradshaw, M. T.、Sloan, R. G.(2002)。GAAP versus the Street: An Empirical Assessment of Two Alternative Definitions of Earnings。Journal of Accounting Research,40(1),41-66。  new window
19.Chen, S.、Wang, Y.(2004)。Evidence from China on the Value Relevance of Operating Income Vs. Below-the-line Items。The International Journal of Accounting,39(4),339-364。  new window
20.McVay, Sarah Elizabeth(2006)。Earnings Management using Classification Shifting: An Examination of Core Earnings and Special Items。The Accounting Review,81(3),501-531。  new window
21.Ball, Ray、Shivakumar, Lakshmanan(2006)。The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition。Journal of Accounting Research,44(2),207-242。  new window
22.DeAngelo, Harry、DeAngelo, Linda、Skinner, Douglas J.(1992)。Dividends and Losses。The Journal of Finance,47(5),1837-1863。  new window
23.Ramakrishnan, R. T. S.、Thomas, J. K.(1998)。Valuation of Permanent, Transitory, and Price-Irrelevant Components of Reported Earnings。Journal of Accounting, Auditing and Finance,13(3),301-336。  new window
24.Moehrle, S. R.(2002)。Do firms use restructuring charge reversals to meet earnings targets?。The Accounting Review,77(2),397-413。  new window
25.Ohlson, James A.(1999)。On Transitory Earnings。Review of Accounting Studies,4(3/4),145-162。  new window
26.Burgstahler, D.、Jiambalvo, J.、Shevlin, T.(2002)。Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?。Journal of Accounting Research,40(3),585-612。  new window
27.Chen, K. C. W.、Yuan, H. Q.(2004)。Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues。The Accounting Review,79,645-665。  new window
28.Haw, I. M.、Wu, D. H.、Qi, D.、Wu, W.(2005)。Market consequences of earnings management in response to security regulations in China。Contemporary Accounting Research,22(1),95-140。  new window
29.Chen, C. J. P.、Chen, S.、Su, X.(2001)。Is Accounting Information Value-relevant in the Emerging Chinese Stock Market?。Journal of International Accounting, Auditing & Taxation,10(1),1-22。  new window
30.Lipe, R.(1990)。The Relation between Stock Returns and Accounting Earnings Given Alternative Information。The Accounting Review,65(1),49-71。  new window
31.Kinney, Michael、Trezevant, Robert(1997)。The use of special items to manage earnings and perceptions。Journal of Financial Statement Analysis,3(1),45-53。  new window
32.Elliott, John A.、Hanna, J. Douglas(1996)。Repeated Accounting Write-Offs and the Information Content of Earnings。Journal of Accounting Research,34(Supplement issue),135-155。  new window
33.陸建橋(1999)。中國虧損上市公司盈餘管理實證研究。會計研究,1999(9),25-35。  延伸查詢new window
34.Easton, Peter D.、Zmijewski, Mark E.(1989)。Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements。Journal of Accounting and Economics,11(2/3),117-141。  new window
35.Kormendi, Roger、Lipe, Robert(1987)。Earnings Innovations, Earnings Persistence, and Stock Returns。Journal of Business,60(3),323-345。  new window
36.Lev, Baruch、Thiagarajan, S. Ramu(1993)。Fundamental Information Analysis。Journal of Accounting Research,31(2),190-215。  new window
37.王躍堂、周雪、張莉(2005)。長期資產減值:公允價值的體現還是盈餘管理行為。會計研究,2005(8),30-36。  延伸查詢new window
38.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。  new window
39.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。  new window
40.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review,77(Suppl. 1),35-59。  new window
41.Collins, D. W.、Kothari, S. P.(1989)。An Analysis of Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients。Journal of Accounting and Economics,11(2/3),143-181。  new window
42.Sloan, Richard Geoffrey(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review,71(3),289-315。  new window
會議論文
1.孟焰、袁淳(2005)。非經常性損益資訊的價值相關性:來自滬深股市的經驗證據。第四屆實證會計研究國際研討會。  延伸查詢new window
研究報告
1.Dechow, P.、Ge, W.(2005)。The Persistence of Earnings and Cash Flows and the Role of Special Items: Implications for the Accrual Anomaly。University of Michigan。  new window
2.Brown, L. D.、Sivakumar, K.(2000)。Comparing the Usefulness of Three Proxies for Quarterly Income: The Street versus Two Income Numbers Obtained from Financial Statements。Georgia State University。  new window
3.Hanna, D.(2001)。Analysts earnings forecasts and the recognition of special items。University of Chicago。  new window
學位論文
1.McVay, S. E.(2004)。The Use of Special Items to Inflate Core Earnings(博士論文)。University of Michigan。  new window
單篇論文
1.孟焰(2003)。上市公司利用非經常性損益調節利潤研究。  延伸查詢new window
圖書論文
1.魏剛、蔣義宏(1998)。淨資產收益率與配股條件。證券市場會計問題實證研究。上海財經大學出版社。  延伸查詢new window
 
 
 
 
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