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題名：是會計盈餘穩健性，還是利潤操縱？--來自中國上市公司的經驗證據
書刊名：中國會計與財務研究
作者：李遠鵬／李若山
作者(外文)：Li, Yuan-peng／Li, Ruo-shan
出版日期：2005
卷期：7:3
頁次：頁1-56
主題關鍵詞：穩健性；利潤操縱；虧損公司；洗大澡；Conservatism；Loss company；Earnings management；Big bath
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(1) 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:1
  • 共同引用共同引用:5
  • 點閱點閱:5
期刊論文
1.蔡祥、張海燕(2004)。資產減值準備的計提、追溯與市場反應。中國會計與財務研究，3，31-56。new window  延伸查詢new window
2.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，12，20-27。  延伸查詢new window
3.李增泉(2001)。我國上市公司資產減值政策的實證研究。中國會計與財務研究，4，70-113。new window  延伸查詢new window
4.李增泉、盧文彬(2003)。會計盈餘穩健性：發現與啟示。會計研究，3，19-27。  延伸查詢new window
5.陸建撟(1999)。中國虧損上市公司盈餘管理研究。會計研究，9，25-36。  延伸查詢new window
6.沈振宇、王金聖、薛爽(2004)。壞賬準備與上市公司利潤操縱。中國會計與財務研究，2，93-111。  延伸查詢new window
7.張維迎、周黎安(2003)。經濟轉型中的企業退出機制。經濟研究，10，3-14。  延伸查詢new window
8.Bartov, E.、Gul, F. A.、Tsui, J. S.(2001)。Discretionary accruals models and audit qualifications。Journal of Accounting & Economics，30，421-452。  new window
9.Brooks, LeRoy D.、Buckmaster, Dale A.(1976)。Further evidence of the time series properties of accounting income。Journal of Finance，31(5)，1359-1373。  new window
10.Chen, Kevin、Yuan, Hongqi(2004)。Earnings management and capital resource allocation: evidence from China's accounting base regulation issues。The Accounting Review，79，645-665。  new window
11.Collins, D.、Kothari, S. P.、Shanken, J.、Sloan, G.(1994)。Lack of timeliness and noise as explanations for low contemporaneous return earnings association。Journal of Accounting & Economics，18，289-324。  new window
12.DeFond, M.、Subramanyam, K.(1994)。Debt covenant violation and manipulation。Journal of Accounting & Economics，17，145-176。  new window
13.Easton, P. D.、Harris, T. S.(1991)。Earnings as an explanatory variable for return。Journal of Accounting Research，29，19-36。  new window
14.Easton, P.、Harris, T.、Ohlson, J.(1992)。Aggregate accounting earnings can explain most security returns: the case of long event windows。Journal of Accounting & Economics，15，119-142。  new window
15.Guay, W.、Kothari, S.、Watts, R.(1996)。A market based, evaluation of discretionary accrual model。Journal of Accounting Research，34，83-105。  new window
16.Holthausen, R. W.、Watts, Ross L.(2001)。The relevance of value relevance literature for financial accounting standard setting。Journal of Accounting & Economics，15，3-75。  new window
17.Kothari, S. P.、Lys, T.、Smith, C. W.、Watts, R. L.(1988)。Auditor liability and information disclosure。Journal of Accounting, Auditing and Finance，3，307-339。  new window
18.Kothari, S. P.(1992)。Price-earnings regressions in the presence of prices leading earnings, Earnings level versus change specifications and alternative deflators。Journal of Accounting & Economics，15，173-202。  new window
19.Kothari, S. P.(2001)。Capital market research in accounting。Journal of Accounting & Economics，31，105-231。  new window
20.Kothari, S. P.、Sloan, R.(1992)。Information in earnings about future earnings: implications for earnings response coefficients。Journal of Accounting & Economics，15，143-171。  new window
21.McNichols, M.(1988)。A comparison of the skewness of stock return distributions at earnings announcement date。Journal of Accounting and Economics，10，239-273。  new window
22.Pope, P.、Walker, M.(1999)。International differences in the timeless, conservatism, and classification of earnings。Journal of Accounting Research，37，53-87。  new window
23.Dechow, Patricia M.、Hutton, Amy P.、Sloan, Richard G.(1999)。An Empirical Assessment of the Residual Income Valuation Model。Journal of Accounting & Economics，26，1-34。  new window
24.Ball, Ray、Kothari, Sagar P.、Robin, Ashok(2000)。The effect of international institutional factors on properties of accounting earnings。Journal of Accounting and Economics，29(1)，1-51。  new window
25.Watts, Ross L.(2003)。Conservatism in Accounting Part 2: Evidence and Research Opportunities。Accounting Horizons，17(4)，287-301。  new window
26.Beaver, W. H.、Ryan, S. G.(2000)。Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity。Journal of Accounting Research，38(1)，127-148。  new window
27.Dechow, Patricia M.(1994)。Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals。Journal of Accounting and Economics，18(1)，3-42。  new window
28.DeFond, Mark L.、Wong, T. J.、Li, Shuhua H.(1999)。The Impact of Improved Auditor Independence on Audit Market Concentration in China。Journal of Accounting & Economics，28(3)，269-305。  new window
29.陳小悅、肖星、過曉豔(2000)。配股權與上市公司利潤操縱。經濟研究，2000(1)，30-36。  延伸查詢new window
30.Ball, Ray、Robin, Ashok、Wu, Joanna Shuang(2003)。Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries。Journal of Accounting and Economics，36(1-3)，235-270。  new window
31.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research，6(2)，159-178。  new window
32.Beaver, William H.(1968)。The Information Content of Annual Earnings Announcements。Journal of Accounting Research，6，67-92。  new window
33.Beaver, William H.、Lambert, Richard、Ryan, Stephen G.(1987)。The Information Content of Security Prices: A Second Look。Journal of Accounting and Economics，9(2)，139-157。  new window
34.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics，24(1)，3-37。  new window
35.Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons，17(3)，207-221。  new window
36.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
37.Kellogg, R. L.(1984)。Accounting activities, security prices, and class action lawsuits。Journal of Accounting and Economics，6(3)，185-204。  new window
38.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
39.Beaver, William、Lambert, Richard、Morse, Dale(1980)。The information content of security prices。Journal of Accounting and Economics，2(1)，3-28。  new window
40.Givoly, Dan、Hayn, Carla K.(2000)。The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?。Journal of Accounting & Economics，29(3)，287-320。  new window
41.Hayn, Carla(1995)。The information content of losses。Journal of Accounting and Economics，20(2)，125-153。  new window
42.Sloan, Richard Geoffrey(1993)。Accounting earnings and top executive compensation。Journal of Accounting and Economics，16(1-3)，55-100。  new window
43.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
研究報告
1.Ahmed, B.、Billings, Harris M. S.、Morton, R. M.(2001)。Accounting conservatism and cost of debt: An empirical test of efficient contracting。Syracuse University。  new window
2.Han, Qi、Zhang, Wu(1998)。Earning Management Listed Firms in Response to Security Regulations in China's Emerging Capital Marketing。  new window
圖書
1.蔣義宏(2002)。會計信息失真的現狀成因與對策研究。中國財政經濟出版社。  延伸查詢new window
2.婁爾行(1992)。論財務會計概念。中國財政經濟出版社。  延伸查詢new window
3.Brealey, R.、Myers, S.(1996)。Principal of Corporate Finance。New York：McGraw-Hill。  new window
4.Levitt, A.(20010928)。The numbers game。New York, NY：Remarks delivered at the NYU Center for Law and Business。  new window
5.Paul, Healy、Palepu, Krishna G.、Bernard, Victor L.(2002)。Business Analysis & Valuation: Using Financial State-ment, Text and Cases。Beijing：Citic Publishing House。  new window
6.Sterling, R. R.(1970)。The Theory of the Measurement of Enterprise Income。Lawrence, KS：University of Kansas Press。  new window
7.Wooldridge, J. M.(2004)。Introductory Econometrics: A Modern Approach。Beijing：Tsinghua University Press。  new window
 
 
 
 
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