搜论文网

您现在的位置是:首页 > 论文结构 > 参考文献

参考文献

本科毕业论文参考文献

2024-07-02 20:06:53参考文献 学术堂 韩老师致谢
参考文献[1]AhmedA.S,andS.Duellman.AccountingConservatismandBoardofDirectorCharacteristics:AnEmpiricalAnalysis[J].JournalofAccountingandEconomics,2007,2:411-437.[2]AhmedA.S.,B.K.Billings,R.M.Mor
  参考文献
  
  [1]Ahmed A. S, and S. Duellman. Accounting Conservatism and Board of Director Characteristics:An Empirical Analysis [J]. Journal of Accounting and Economics, 2007, 2: 411-437.
  [2]Ahmed A.S., B. K. Billings,R. M. Morton, and M. Stanford-Harris. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs [J]. The Accounting Review, 2002,77 (4): 867-890.
  [3]Altamuro J, A. Beatty. How does internal control regulation affect financial reporting [J]Journal of Accounting and Economics,2010,49:58-74.
  [4]Ashbaugh-Skaife H,D. Collins, W. Kinney et al. The effect of SOX internal control deficiencies and their remediation on accruals quality [J]. The Accounting Review, 2008,83(1): 217-250.
  [5]Ball R. A, and L. Shivakumar. Earnings quality in UK private firms: Comparative loss recognition timeliness [J], Journal of Accounting and Economics, 2005, 39 (1): 83-128.
  [6]Ball R,A. Robin, and J. Wu. Incentives versus standards: Properties of accounting income in four East Asian countries [J]. Journal of Accounting and Economics, 2003, 36(1-3): 235-270.
  [7]Barth M. Global financial reporting: Implications for U.S. academics [J]. The Accounting Review, 2008,83 (5):1159-1179.
  [8]Basu S. The conservatism principle and the asymmetric timeliness of earnings [J]. Journal of Accounting and Economics, 1997,24(1): 3-37.
  [9]Beaver W. H, S. G. Ryan. Conditional and unconditional conservatism: Concepts and modeling[J]. Review of Accounting Studies, 2005,10(2-3): 269-309.
  [10]Beng W. G, D. Li. Internal Control Reporting and Accounting Conservatism [R]. Singapore Management University and Tsinghua University. 2008,12: 1-42.
  [11]Bushman R, J. Piotroski. Financial reporting incentives for conservative accounting: The influence of legal and political institutions [J]. Journal of Accounting and Economics, 2006,42(1-2): 107-148.
  [12]Bushman R., A. Smith. Financial accounting information and corporate governance [J]. Journal of Accounting and Economics, 2001,32(1-3): 237-333.
  [13]Chan K.C, B. Farrell, and P. Lee. Earnings management of firms reporting material internal control weaknesses under Section 404 of the Sarbanes-Oxley Act [J]. Auditing: A Journal of Practice & Theory, 2008,27(2):161-179.
  [14]Doyle J, W. Ge and S. McVay. Accruals quality and internal control over financial reporting [J].The Accounting Review, 2007,82(5-): 1141-1170.
  [15]Fama E. F, and M. C. Jensen. Separation of ownership and control [J]. The Journal of Law & Economics, 1983, 26(2): 301-325.
  [16]Feng M,Weili Ge, Shuqing Luo, et al. Why do CFOs Become Involved in Material Accounting Manipulations [J]? Journal of Accounting and Economics,2011,51(1): 21-36.
  [17]Finkelstein S. Power in Top Management Teams: Dimensions, Measurement, and Validation [J]. Academy of Management Journal, 1992, 35: 505-538.
  [18]Goh B.W, D. Li. Internal Controls and Conditional Conservatism [J]. The Accounting Review,2011,86(3): 975-1005.
  [19]Hazarika S., J. M. Karkoff,and R. Nahata. Internal Corporate Governance, CEO Turnover, and Earnings Management [J], Journal of Financial Economics, 2012,104 (1): 44-69.
  [20]Holthausen R. W, and R. L. Watts. The relevance of value-relevance literature for financial accounting standard-setting [J], Journal of Accounting and Economics, 2001,31(1-3): 3-75.
  [21]Jensen M. C. The modern industrial revolution,exit md the failure of internal control systems[J]. The Journal of Finance, 1993,48(3): 831-880.
  [22]Jensen M. C, W. Meckling. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure [J]. Journal of Financial Economics, 1976,3(4): 305-360.
  [23]Klamm B.,K. W. Kobelsky and M. W. Watson. Determinants of the Persistence of Internal Control Weakness [J]. Accounting Horizons, 2012,26 (2): 307-333.
  [24]LaFond R., S. Roychowdhury. Managerial ownership and accounting conservatism [J]. Journal of Accounting Research, 2008, 46(1): 101-135.
  [25]LaFond R, R. L. Watts. The information role of conservative financial statements [J]. The Accounting Review, 2008, 83(2): 447-478.
  [26]LaFond R,H.You. The Federal Deposit Insurance Corporation Improvement Act, Bank Internal Controls and Financial Reporting Quality [J]. Journal of Accounting and Economics, 2010,49:75-83.
  [27]Louis H.,O. Urcan. Agency conflicts, dividend payout, and the direct benefits of conservative financial reporting to equity-holders [J]. Contemporary Accounting Research, 2014, 10: 1-30.
  [28]Lu H.,G. Richardson, and S. Salterio. Direct and indirect effects of internal control weaknesses on accrual quality: Evidence from a unique Canadian regulatory setting [J].Contemporary Accounting Research, 2011,28: 675-707.
  [29]Mitra S., B. Jaggi,and M. Hossain. Internal Control Weaknesses and Accounting Conservatism: Evidence from the Post-Sarbanes-Oxley Period [J]. Journal of Accounting, Auditing & Finance,2013,28(2): 152-191.
  [30]Nikolaev V. Debt covenants and accounting conservatism [J]. Journal of Accounting Research,2010, 48(1):51-89.
  [31]Penman S, and X. Zhang. Accounting conservatism, the quality of earnings and stock returns [J].The Accounting Review, 2002, 77(2): 237-264.
  [32]Singer Z, and H.You. The Effect of Section 404 of the Sarbanes-Oxley Act on Earnings Quality [J], Journal of Accounting,Auditing& Finance, 2011, 26:556-589.
  [33]Watts, R. L. Conservatism in accounting part 1: Explanations and implications [J]. Accounting Horizons, 2003, 17 (3): 207-221.
  [34]Zhang, J. The contracting benefits of accounting conservatism-to lenders and borrowers [J].Journal of Accounting and Economics, 2008, 45(1): 27-54.
  [35]曹宇,李琳,孙铮。公司控制权对会计盈余稳健性影响的实证研究[J].经济管理,2005,14:34-42.
  [36]董望,陈汉文。内部控制、应计质量与盈余反应基于中国2009年A股上市公司的经验证据[J].审计研究,2010,4: 68-78.
  [37]范经华,张雅曼,刘启亮。内部控制、审计师行业专长、应计与真实盈余管理[J].会计研究,2013,4: 81-88.
  [38]方红星,金玉娜。高质量内部控制能抑制盈余管理吗?--基于自愿性内部控制鉴证报告的经验研究[J].会计研究,2010, 8: 53-60.
  [39]方红星,张志平。内部控制质量与会计稳健性--来自深市A股公司2007-2010年年报的经验证据[J].审计与经济研宄,2012, 9: 3-10.
  [40]干胜道,胡明霞。管理层权力、内部控制与过度投资一一基于国有上市公司的证据[J].审计与经济研究,2014' 5: 40-47.
  [41]雷英,吴建友,孙红。内部控制审计对会计盈余质量的影响一一基于沪市A股上市公司的实证分析[J].会计研宄,2013,11: 75-81.
  [42]李万福,林斌,刘春丽。内部控制缺陷与盈余质量--来自中国上市公司的经验证据[J].中大管理研究,2014, 9: 16-38.
  [43]刘启亮,罗乐,张雅曼等。高管集权、内部控制与会计信息质量[J].南管理评论,2013,16(1): 15-23.
  [44]刘焱,姚海鑫。高管权力、审计委员会专业性与内部控制缺陷[J].南开管理评论,2014,17(2): 4-12.
  [45]齐保垒,田高良,李留闯。上市公司内部控制缺陷与财务报告信息质量[J].管理科学,2010,23 (4): 38-47.
  [46]曲晓辉,邱月华。强制性制度变迁与盈余稳健性一一来自深沪证券市场的经验证据[J].会计研宄,2007, 7: 20-28.
  [47]权小锋,吴世农。CEO权力强度、信息披露质量和公司业绩的波动性--基于深交所上市公司的实证研[J].南开管理评论,2010,4: 142-153.
  [48]权小锋,吴世农,文芳。管理层权力、私有收益与薪酬操纵[J].经济研究,2010'11: 73-87.
  [49]孙光国,赵健宇。产权性质差异、管理层过度自信与会计稳健性[J].会计研究,2014,5: 52-58.
  [50]王宗润,陈艳,周艳菊。基于熵模型的内部控制质量与会计稳健性研宄--来自我国金融行业上市公司面板数据[J].中央财经大学学报,2014, 1: 55-63.
  [51]肖华,张国清。内部控制质量、盈余持续性与公司价值[J].会计研究,2013,5:73-80.
  [52]修宗峰。股权集中、股权制衡与会计稳健性[J].证券市场导报,2008,3:40-48.
  [53]于忠泊,田高良。内部控制评价报告真的有用吗一一基于会计信息质量、资源配置效率视角的研宄[J].山西财经大学学报,2009, 10: 110-118.
  [54]张龙平,王军只,张军。内部控制鉴证对会计盈余质量的影响研究--基于沪市A股公司的经验证据[J].审计研究,2010, 2: 83-90.
  [55]张国清。内部控制与盈余管理[J].经济管理。2008,23-24:112-119.
  [56]张兆国,刘永丽,谈多娇。管理者背景特征与会计稳健性一一来自中国上市公司的经验证据[J].会计研宄,2011, 7: 11-18.
  [57]张兆国,刘永丽,李庚秦。会计稳健性计量方法的比较与选择--基于相关性和可靠性的实证研[f].会计研究,2012,2: 37-41.
  [58]赵息,许宁宁。管理层权力、机会主义动机与内部控制缺陷信息披露[J].审计研宄,2013,4: 101-109.
  [59]赵息,张西栓。内部控制、高管权力与并购绩效一一来自中国证券市场的经验证据[J].南开管理评论,2013' 16 (2): 75-81.
  [60]朱松,夏冬林。制度环境、经济发展水平与会计稳健性[J].审计与经济研宄,2009,24(6):57-63.
  [61]朱茶芬,李志文。国家控股对会计稳健性的影响研究[J].会计研究,2008,5:38-25.