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題名: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
書刊名:中國會計與財務研究
作者:吳溪
作者(外文):Wu, Xi
出版日期:2006
卷期:8:4
頁次:頁95-137
主題關鍵詞:盈餘管理非經常性損益監管制度化特別處理Earnings managementNon-recurring itemsRegulationInstitutionalisationSpecial treatmentST
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(2) 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:2
  • 共同引用共同引用:3
  • 點閱點閱:3
期刊論文
1.La Porta, R.、Lopez-de-Silanes, F.、Shleifer, A.(2006)。What Works in Securities Laws?。Journal of Finance,61(1),1-32。  new window
2.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
3.Chen, Kevin C. W.、Yuan, Hongqi(2004)。Earnings management and capital resource allocation: Evidence from China's accounting-based regulation of rights issues。The Accounting Review,79(3),645-665。  new window
4.Beaver, W.(1999)。Discussion of "On Transitory Earnings"。Review of Accounting Studies,4(3/4),163-167。  new window
5.Black, B.、Kraakman, R.(1996)。A self-enforcing model of corporate law。Harvard Law Review,109(8),1911-1982。  new window
6.Hay, J.、Shleifer, A.、Vishny, R.(1996)。Toward a theory of legal reform。European Economic Review,40(3-5),559-567。  new window
7.Nelson, M. W.(2003)。Behavioral Evidence on the Effects of Principles- and Rules-Based Standards。Accounting Horizons,17(1),91-104。  new window
8.李爽、吳溪(20021200)。審計意見變通及其監管:經驗證據。中國會計與財務研究,4(4),1-57。new window  延伸查詢new window
9.Marquardt, C. A.、Wiedman, C. I.(2004)。How Are Earnings Managed? An Examination of Specific Accruals。Contemporary Accounting Research,21(2),459-491。  new window
10.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
11.Allen, Franklin、Qian, Jun、Qian, Meijun(2005)。Law, Finance, and Economic Growth in China。Journal of Financial Economics,77(1),57-116。  new window
12.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
13.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。  new window
14.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1998)。Law and Finance。Journal of Political Economy,106(6),1113-1155。  new window
15.Dechow, Patricia M.、Skinner, Douglas J.(2000)。Earnings management: Reconciling the views of accounting academics, practitioners, and regulators。Accounting Horizons,14(2),235-250。  new window
 
 
 
 
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