共 10 条
[1]
Management of earnings through the manipulation of real activities that affect cash flow from operations. Roychowdhury, S. . 2003
[2]
Discussionof"Causesandconsequencesofearningsmanipulation:Ananalysisoffirmssubjecttoenforce mentactionsbytheSEC". Jiambalvo,J. ContemporaryAccountingResearch . 1996
[3]
Positive accounting theory: A ten years perspective. Watts,R.L,andJ.L Zimmerman. The Accounting Review . 1990
[4]
Earningsmanagement:reconcilingtheviewsofaccountingacademics,practitioners,and regulators. Dechow P,andD.Skinner. . 2000
[5]
Why do firms smooth earnings?. Goel,A,A Thakor. The Journal of Business . 2003
[6]
When earnings management becomes fraud. Marin,D,G Aldhizer III,J.Campbell,and T.Baker. Internal Auditing . 2002
[7]
Abusiveearningsmanagementandearlywarningsigns. Magrath,L,andL.Weld. TheCPAJournal . 2002
[8]
Earnings management:A subtle(and troublesome)twist to earnings quality. Brown P. Journal of Financial Statement Analysis . 1999
[9]
Areviewoftheearningsmanagementliteratureand itsimplicationsfor standard setting. Healy.P,and J Wahlen. Accounting Horizons . 1999
[10]
Commentary on earnings management. Schipper,K. Accounting Horizons . 1989