会计专业博士生经典文献list

会计专业博士生经典文献list说明：该list主要侧重于经典文献收录，最新的文献没有收录。范围限定在财务会计领域，审计等领域没有覆盖，请大家补充。文献大家可以根据需要下载。文献分类和收录都是我个人主观决定的，并没有严格的筛选标准。所以肯定有遗漏和不妥，请大家完善补充。我就先抛砖引玉吧。参考资料：书籍（包括但不限于）：财务会计理论，威廉斯科特，第六版。实证会计理论，罗斯瓦茨，杰罗尔德齐默尔曼。财务呈报：会计革命，威廉比弗，第三版。当代会计研究：综述与评论，S.P. 科塔里等。期刊（包括但不限于）The Accounting Review (AR)Journal of Accounting Research (JAR)Journal of Accounting & Economics (JAE)Contemporary Accounting Research (CAR)Review of Accounting Studies (RAS)文献：1. Information Asymmetry Theory (信息不对称理论)l Akerlof G A. The market for lemons: Quality uncertainty and the market mechanism J. The quarterly journal of economics, 1970: 488-500.2. Efficient Market Theory, CAPM Model and Behavioral Finance（有效市场理论和行为金融学）l Fama E F. Efficient Capital Markets: A Review of Theory And Empirical WorkJ. The journal of Finance, 1970, 25(2): 383-417.l Fama, Eugene F. Efficient capital markets: II. The journal of finance 46.5 (1991): 1575-1617.l Beaver, William H. What Should be the FASBs Objectives?.Journal of Accountancy136.2 (1973): 49-56.l Sharpe, William F. Capital Asset Prices: A Theory of Market Equilibrium Under Conditions Of Risk*. The journal of finance 19.3 (1964): 425-442.l Lintner, John. The valuation of risk assets and the selection of risky investments in stock portfolios and capital budgets. The review of economics and statistics 47.1 (1965): 13-37.l Hirshleifer, David. Investor psychology and asset pricing.The Journal of Finance56.4 (2001): 1533-1597.l Daniel, Kent, David Hirshleifer, and Avanidhar Subrahmanyam. Investor psychology and security market underand overreactions. the Journal of Finance 53.6 (1998): 1839-18853. Research on Earnings （盈余研究）The information content of earnings （盈余信息含量）l Ball, Ray, and Philip Brown. An empirical evaluation of accounting income numbers. Journal of accounting research (1968): 159-178.l Beaver, William H., Roger Clarke, and William F. Wright. The association between unsystematic security returns and the magnitude of earnings forecast errors. Journal of accounting research 17.2 (1979): 316-340.l Ramakrishnan, Ram TS, and Jacob K. Thomas. Valuation of permanent, transitory, and price-irrelevant components of reported earnings. Journal of Accounting, Auditing & Finance 13.3 (1998): 301-336.l Dechow, Patricia M., and Ilia D. Dichev. The quality of accruals and earnings: The role of accrual estimation errors.The accounting review77.s-1 (2002): 35-59.l Sloan R G. Do stock prices fully reflect information in accruals and cash flows about future earnings? J. Accounting Review, 1996: 289-315.Earnings forecast （盈余预测）l Nelson, Charles R.Applied time series analysis for managerial forecasting. San Francisco: Holden-Day, 1973.l Brown, Lawrence D., et al. Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings. Journal of Accounting and Economics 9.1 (1987): 61-87.l Easton, Peter D., and Gregory A. Sommers. Effect of analysts optimism on estimates of the expected rate of return implied by earnings forecasts. Journal of Accounting Research 45.5 (2007): 983-1015.Feltman-Ohlson model （盈余估值）l Ohlson, James A. Earnings, book values, and dividends in equity valuation*. Contemporary accounting research 11.2 (1995): 661-687.l Dechow, Patricia M., Amy P. Hutton, and Richard G. Sloan. An empirical assessment of the residual income valuation model. Journal of accounting and economics 26.1 (1999): 1-34.4. Positive Accounting Theory and Empirical Evidence （实证会计理论）l Watts, Ross, and Jerold Zimmerman. Positive accounting theory. (1986).l Watts, Ross L., and Jerold L. Zimmerman. Positive accounting theory: a ten year perspective. Accounting review (1990): 131-156.l Healy, Paul M. The effect of bonus schemes on accounting decisions. Journal of accounting and economics 7.1 (1985): 85-107.l Dichev, Ilia D., and Douglas J. Skinner. Largesample evidence on the debt covenant hypothesis. Journal of Accounting Research 40.4 (2002): 1091-1123.l Jones, Jennifer J. Earnings management during import relief investigations. Journal of accounting research 29.2 (1991): 193-228.5. Agency Theory and Executive Compensation （代理理论和管理层薪酬）l Coase, Ronald H. The nature of the firm. economica 4.16 (1937): 386-405.l Jensen M C, Meckling W H. Theory of the firm: Managerial behavior, agency costs and ownership structureJ. Journal of financial economics, 1976, 3(4): 305-360.l Fama, Eugene F. Agency Problems and the Theory of the Firm. The Journal of Political Economy (1980): 288-307.l Eisenhardt, Kathleen M. Agency theory: An assessment and review. Academy of management review 14.1 (1989): 57-74.l Hlmstrom, Bengt. Moral hazard and observability. The Bell Journal of Economics (1979): 74-91.l Holmstrom, Bengt. Moral hazard in teams. The Bell Journal of Economics (1982): 324-340.l Sloan, Richard G. Accounting earnings and top executive compensation. Journal of accounting and Economics 16.1 (1993): 55-100.l Murphy, Kevin, and Michael Jensen. Performance pay and top management incentives. (1998).6. Earnings management（盈余管理）应计盈余管理l Dechow P M, Sloan R G, Sweeney A P. Detecting earnings managementJ. Accounting Review, 1995: 193-225.l Dechow, Patricia M., Richard G. Sloan, and Amy P. Sweeney. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the sec. Contemporary accounting research 13.1 (1996): 1-36.l Healy, Paul M., and James M. Wahlen. A review of the earnings management literature and its implications for standard setting. Accounting horizons 13.4 (1999): 365-383真实盈余管理l Roychowdhury, Sugata. Earnings management through real activities manipulation. Journal of Accounting and Economics 42.3 (2006): 335-370.l Cohen, Daniel A., Aiyesha Dey, and Thomas Z. Lys. Real and accrual-based earnings management in the pre-and post-Sarbanes-Oxley periods. The Accounting Review 83.3 (2008): 757-787.盈余管理动机：l Burgstahler, David, and Ilia Dichev. Earnings management to avoid earnings decreases and losses. Journal of accounting and economics 24.1 (1997): 99-126.l Sweeney, Amy Patricia. Debt-covenant violations and managers accounting responses. Journal of Accounting and Economics 17.3 (1994): 281-308.l TEOH S H, WELCH I, WONG T J. 1998. Earnings management and the longrun market performance of initial public offerings J . The Journal of Finance, 53(6): 1935-74.l Degeorge F, Patel J, Zeckhauser R. Earnings Management to Exceed Thresholds*J. The Journal of Business, 1999, 72(1): 1-33.7. Regulation Disclosure and Accounting standards（信息披露和会计准则）l Stigler, George J. The theory of economic regulation. The Bell journal of economics and management science (1971): 3-21.l Ross S. Disclosure regulation in financial markets: implications of modern finance theory and signaling theoryJ. Issues in financial regulation, 1979, 5: 177-202.l Verrecchia R E. Discretionary disclosureJ. Journal of accounting and economics, 1983, 5: 179-194.l Skinner, Douglas J. Why firms voluntarily disclose bad news. Journal of accounting research 32 (1994): 38-38.l Healy P M, Palepu K G. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literatureJ. Journal of accounting and economics, 2001, 31(1): 405-440.l Ball, Ray, S. P. Kothari, and Ashok Robin. The effect of international institutional factors on properties of accounting earnings. Journal of accounting and economics 29.1 (2000): 1-51.l Barth, Mary E., Wayne R. Landsman, and Mark H. Lang. International accounting standards and accounting quality. Journal of accounting research 46.3 (2008): 467-498.8. Financial reporting quality (based on accounting conservatism)l Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24 (1):3-37.l Watts, R. L. 2003a. Conservatism in Accounting Part I: Explanations and Implications. Accounting Horizons 17 (3):2