期刊論文1. | Han, S.、Kang, T.、Salter, S.、Yoo, Y. K.(2010)。A Cross Country Study on the Effects of National Culture on Earnings Management。Journal of International Business Studies,41(1),123-141。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
2. | Hand, John R. M.、Holthausen, Robert W.、Leftwich, Richard W.(1992)。The Effect of Bond Rating Agency Announcements on Bond and Stock Prices。The Journal of Finance,47(2),733-752。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
3. | Ball, Ray(2001)。Infrastructure requirements for an economically efficient system of public financial reporting and disclosure。Brookings-Wharton Papers on Financial Services,2001,127-169。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
4. | West, R. R.(1973)。Bond Ratings, Bond Yields and Financial Regulation: Some Findings。Journal of Law and Economics,16(1),159-168。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
5. | Watts, Ross L.、Zimmerman, Jerold L.(1983)。Agency Problems, Auditing, and the Theory of the Firm: Some Evidence。The Journal of Law & Economics,26(3),613-633。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
6. | Djankov, Simeon、McLiesh, Caralee、Shleifer, Andrei(2007)。Private Credit in 129 Countries。Journal of Financial Economics,84(2),299-329。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
7. | Partnoy, Frank(1999)。The Siskel and Ebert of Financial Markets?: Two Thumbs Down for the Credit Rating Agencies。Washington University Law Quarterly,77(3),619-715。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
8. | Roychowdhury, S.、Watts, R. L.(2007)。Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting。Journal of Accounting and Economics,44(1/2),2-31。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
9. | Givoly, Dan、Hayn, Carla K.、Natarajan, Ashok(2007)。Measuring reporting conservatism。The Accounting Review,82(1),65-106。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
10. | Sufi, A.(2009)。The real effects of debt certification: Evidence from the introduction of bank loan ratings。The Review of Financial Studies,22(4),1659-1691。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
11. | Kisgen, D. J.、Strahan, P. E.(2010)。Do Regulations Based on Credit Ratings Affect a Firm's Cost of Capital?。Review of Financial Studies,23(12),4324-4347。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
12. | Goh, Jeremy C.、Ederington, Louis H.(1993)。Is a Bond Rating Downgrade Bad News, Good News, or No News for Stockholders?。Journal of Finance,48(5),2001-2008。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
13. | Holthausen, Robert W.、Leftwich, Richard W.(1986)。The effect of bond rating changes on common stock prices。Journal of Financial Economics,17(1),57-90。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
14. | Penman, S. H.、Zhang, X. J.(2002)。Accounting conservatism, the quality of earnings, and stock returns。The Accounting Review,77(2),237-264。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
15. | Francis, J. R.、Martin, X.(2010)。Acquisition profitability and timely loss recognition。Journal of Accounting and Economics,49(1/2),161-178。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
16. | Qiang, X.(2007)。The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level。The Accounting Review,82(3),759-796。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
17. | Kothari, Sagar P.、Shu, Susan、Wysocki, Peter D.(2009)。Do managers withhold bad news?。Journal of Accounting Research,47(1),241-276。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
18. | Bushman, Robert M.、Piotroski, Joseph D.(2006)。Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions。Journal of Accounting and Economics,42(1/2),107-148。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
19. | Zhang, Jieying(2008)。The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers。Journal of Accounting and Economics,45(1),27-54。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
20. | Nikolaev, V. V.(2010)。Debt Covenants and Accounting Conservatism。Journal of Accounting Research,48(1),137-176。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
21. | Khan, Mozaffar、Watts, Ross L.(2009)。Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism。Journal of Accounting and Economics,48(2/3),132-150。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
22. | Djankov, S.、Hart, O.、McLiesh, C.、Shleifer, A.(2008)。Debt Enforcement around the World。Journal of Political Economy,116(6),1105-1149。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
23. | Chan, Ann L.-C.、Hsu, Audrey W.-H.(2013)。Corporate pyramids, conservatism and cost of debt: Evidence from Taiwan。The International Journal of Accounting,48(3),390-413。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
24. | Kraft, P.(2015)。Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads。Accounting Review,90(2),641-674。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
25. | Ball, R.、Robin, A.、Sadka, G.(2008)。Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism。Review of Accounting Studies,13(2/3),168-205。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
26. | Diamond, D. W.(1984)。Financial Intermediation and Delegated Monitoring。Review of Economic Studies,51(3),393-414。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
27. | García Lara, Juan Manuel、Osma, B. Garcia、Penalva, F.(2011)。Conditional conservatism and cost of capital。Review of Accounting Studies,16(2),247-271。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
28. | Ball, Ray、Kothari, S. P.、Robin, Ashok(2000)。The effect of international institutional factors on properties of accounting earnings。Journal of Accounting and Economics,29(1),1-51。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
29. | Brown, Kareen、Chen, Vincent Y. S.、Kim, Myungsun(2015)。Earnings management through real activities choices of firms near the investment: Speculative grade borderline。Journal of Accounting and Public Policy,34(1),74-94。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
30. | Liu, P.、Thakor, A. V.(1984)。Interest Yields, Credit Ratings, and Economic Characteristics of State Bonds: An Empirical Analysis: Note。Journal of Money, Credit and Banking,16(3),344-351。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
31. | Agarwal, S.、Chen, V. Y. S.、Zhang, W.(2016)。The information value of credit rating action reports: A textual analysis。Management Science,62(8),2218-2240。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
32. | Ahmed, A. S.、Billings, B. K.、Morton, R. M.、Harris, M. S.(2002)。The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt cost。The Accounting Review,77(4),867-890。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
33. | Guay, W.、Verrecchia, R.(2006)。Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)。Journal of Accounting and Economics,42(1/2),149-165。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
34. | Holthausen, R. W.(2003)。Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting。Journal of Accounting and Economics,36(1-3),271-283。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
35. | Liao, S.(2015)。Outside blockholders' monitoring of management and debt financing。Contemporary Accounting Research,32(4),1373-1404。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
36. | Wittenberg-Moerman, R.(2008)。The role of information asymmetry and financial reporting quality in debt contracting: Evidence from the secondary loan market。Journal of Accounting and Economics,46(2/3),240-260。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
37. | Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
38. | LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review,83(2),447-478。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
39. | Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons,17(3),207-221。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
40. | Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics,69(3),505-527。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
41. | Blume, M. E.、Lim, F.、MacKinlay, A. C.(1998)。The Declining Credit Quality of U.S. Corporate Debt: Myth or Reality?。The Journal of Finance,53(4),1389-1413。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
42. | Beaver, W. H.、Ryan, S. G.(2005)。Conditional and unconditional conservatism: Concepts and modeling。Review of Accounting Studies,10(2/3),269-309。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
43. | La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1998)。Law and Finance。Journal of Political Economy,106(6),1113-1155。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
44. | Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review,76(2),323-329。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
45. | Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
46. | Djankov, Simeon、La Porta, Rafael、Lopez-de-Silanes, Florencio、Shleifer, Andrei(2008)。The Law and Economics of Self-Dealing。Journal of Financial Economics,88(3),430-465。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |