金融危机背景下的政治成本与盈余管理——来自中国电力供热业上市公司的证据

[1] 政治成本、盈余管理及其经济后果——来自中国资本市场的证据 [J]. 中国工业经济, 2008, (08) : 109 - 119

[2] 自愿性会计政策变更的收益平滑动因 [J]. 重庆大学学报(自然科学版), 2005, (01) : 97 - 101

[3] 新闻纸行业在反倾销调查中的盈余管理 [J]. 财经研究, 2000, (11) : 28 - 35

[4] Political Costs and Earnings Management of Oil Companies during the 1990 Persian Gulf Crisis[J] . The Accounting Review . 1998 (1)

[5] Management Preferences over Accounting Standards: A Replication and Additional Tests[J] . A. James McKee,Timothy B. Bell,James R. Boatsman.The Accounting Review . 1984 (4)

[1] 政治成本、盈余管理及其经济后果——来自中国资本市场的证据 [J]. 中国工业经济, 2008, (08) : 109 - 119

[2] 自愿性会计政策变更的收益平滑动因 [J]. 重庆大学学报(自然科学版), 2005, (01) : 97 - 101

[3] 新闻纸行业在反倾销调查中的盈余管理 [J]. 财经研究, 2000, (11) : 28 - 35

[4] Political Costs and Earnings Management of Oil Companies during the 1990 Persian Gulf Crisis[J] . The Accounting Review . 1998 (1)

[5] Management Preferences over Accounting Standards: A Replication and Additional Tests[J] . A. James McKee,Timothy B. Bell,James R. Boatsman.The Accounting Review . 1984 (4)