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2. Alhadab, M., Clacher, I., & Keasey, K. (2016). A comparative analysis of real and accrual earnings management around initial public offerings under different regulatory environments. Journal of Business Finance & Accounting, 43(7-8), 849- 871 |
Sách, tạp chí |
Tiêu đề: |
Journal of Business Finance & Accounting, 43 |
Tác giả: |
Alhadab, M., Clacher, I., & Keasey, K |
Năm: |
2016 |
|
5. Barton, J., & Simko, P. J. (2002). The balance sheet as an earnings management constraint. The accounting review, 77(s-1), 1-27 |
Sách, tạp chí |
Tiêu đề: |
The accounting review, 77 |
Tác giả: |
Barton, J., & Simko, P. J |
Năm: |
2002 |
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6. Campa, D., & Camacho-Miủano, M. D. M. (2014). Earnings management among bankrupt non-listed firms: evidence from Spain. Spanish Journal of Finance and Accounting/Revista Espanola de Financiacion y Contabilidad, 43(1), 3-20 |
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Tiêu đề: |
Spanish Journal of Finance and Accounting/Revista Espanola de Financiacion y Contabilidad, 43 |
Tác giả: |
Campa, D., & Camacho-Miủano, M. D. M |
Năm: |
2014 |
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8. Choi, J. H., Kim, J. B., & Lee, J. J. (2011). Value relevance of discretionary accruals in the Asian financial crisis of 1997–1998. Journal of Accounting and Public Policy, 30(2), 166-187 |
Sách, tạp chí |
Tiêu đề: |
Journal of Accounting and Public Policy, 30 |
Tác giả: |
Choi, J. H., Kim, J. B., & Lee, J. J |
Năm: |
2011 |
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10. Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2011). Predicting material accounting misstatements. Contemporary accounting research, 28(1), 17-82 |
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Tiêu đề: |
Contemporary accounting research, 28 |
Tác giả: |
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G |
Năm: |
2011 |
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11. DeFond, M. L., & Park, C. W. (2001). The reversal of abnormal accruals and the market valuation of earnings surprises. The Accounting Review, 76(3), 375-404 |
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Tiêu đề: |
The Accounting Review, 76 |
Tác giả: |
DeFond, M. L., & Park, C. W |
Năm: |
2001 |
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12. Enomoto, M., Kimura, F., & Yamaguchi, T. (2015). Accrual-based and real earnings management: An international comparison for investor protection. Journal of Contemporary Accounting & Economics, 11(3), 183-198 |
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Tiêu đề: |
Journal of Contemporary Accounting & Economics, 11 |
Tác giả: |
Enomoto, M., Kimura, F., & Yamaguchi, T |
Năm: |
2015 |
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13. Hand, J. R. (1989). 1988 Competitive Manuscript Award: Did Firms Undertake Debt-Equity Swaps for an Accounting Paper Profit or True Financial Gain?. Accounting Review, 587-623 |
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Tiêu đề: |
Accounting Review |
Tác giả: |
Hand, J. R |
Năm: |
1989 |
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14. Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting horizons, 13(4), 365- 383 |
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Tiêu đề: |
Accounting horizons, 13 |
Tác giả: |
Healy, P. M., & Wahlen, J. M |
Năm: |
1999 |
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15. Iatridis, G., & Kadorinis, G. (2009). Earnings management and firm financial motives: A financial investigation of UK listed firms. International Review of Financial Analysis, 18(4), 164-173 |
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Tiêu đề: |
International Review of Financial Analysis, 18 |
Tác giả: |
Iatridis, G., & Kadorinis, G |
Năm: |
2009 |
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16. Kirschenheiter, M., & Melumad, N. D. (2002). Can “Big Bath” and Earnings Smoothing Co-exist as Equilibrium Financial Reporting Strategies?. Journal of Accounting Research, 40(3), 761-796 |
Sách, tạp chí |
Tiêu đề: |
Big Bath” and Earnings Smoothing Co-exist as Equilibrium Financial Reporting Strategies?. "Journal of Accounting Research, 40 |
Tác giả: |
Kirschenheiter, M., & Melumad, N. D |
Năm: |
2002 |
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17. Lee, B. B., & Choi, B. (2002). Company size, auditor type, and earnings management. Journal of Forensic Accounting, 3(1), 27-50 |
Sách, tạp chí |
Tiêu đề: |
Journal of Forensic Accounting, 3 |
Tác giả: |
Lee, B. B., & Choi, B |
Năm: |
2002 |
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18. McNichols, M. F., & Stubben, S. R. (2008). Does earnings management affect firms’ investment decisions?. The accounting review, 83(6), 1571-1603 |
Sách, tạp chí |
Tiêu đề: |
The accounting review, 83 |
Tác giả: |
McNichols, M. F., & Stubben, S. R |
Năm: |
2008 |
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19. Michelson, S. E., Jordan-Wagner, J., & Wootton, C. W. (1995). A market based analysis of income smoothing. Journal of Business Finance & Accounting, 22(8), 1179-1193 |
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Tiêu đề: |
Journal of Business Finance & Accounting, 22 |
Tác giả: |
Michelson, S. E., Jordan-Wagner, J., & Wootton, C. W |
Năm: |
1995 |
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20. Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of accounting and economics, 42(3), 335-370 |
Sách, tạp chí |
Tiêu đề: |
Journal of accounting and economics, 42 |
Tác giả: |
Roychowdhury, S |
Năm: |
2006 |
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21. Skinner, D. J., & Sloan, R. G. (2002). Earnings surprises, growth expectations, and stock returns or don't let an earnings torpedo sink your portfolio. Review of accounting studies, 7(2-3), 289-312 |
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Tiêu đề: |
Review of accounting studies, 7 |
Tác giả: |
Skinner, D. J., & Sloan, R. G |
Năm: |
2002 |
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22. Tinoco, M. H., & Wilson, N. (2013). Financial distress and bankruptcy prediction among listed companies using accounting, market and macroeconomic variables. International Review of Financial Analysis, 30, 394-419 |
Sách, tạp chí |
Tiêu đề: |
International Review of Financial Analysis, 30 |
Tác giả: |
Tinoco, M. H., & Wilson, N |
Năm: |
2013 |
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23. Trombetta, M., & Imperatore, C. (2014). The dynamic of financial crises and its non-monotonic effects on earnings quality. Journal of Accounting and Public Policy, 33(3), 205-232 |
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Tiêu đề: |
Journal of Accounting and Public Policy, 33 |
Tác giả: |
Trombetta, M., & Imperatore, C |
Năm: |
2014 |
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24. Trueman, B., & Titman, S. (1988). An explanation for accounting income smoothing. Journal of accounting research, 127-139 |
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Tiêu đề: |
Journal of accounting research |
Tác giả: |
Trueman, B., & Titman, S |
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1988 |
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25. Yu, F. F. (2008). Analyst coverage and earnings management. Journal of financial economics, 88(2), 245-271 |
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Tiêu đề: |
Journal of financial economics, 88 |
Tác giả: |
Yu, F. F |
Năm: |
2008 |
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