会计专业博士生经典文献list(共5页)

1、精选优质文档-倾情为你奉上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

2、 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 mechanis

3、m 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 mark

4、ets: II." The journal of finance 46.5 (1991): 1575-1617.l Beaver, William H. "What Should be the FASB's Objectives?." Journal of Accountancy 136.2 (1973): 49-56.l Sharpe, William F. "Capital Asset Prices: A Theory of Market Equilibrium Under Conditions Of Risk*.&quo

5、t; 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

6、 pricing." The Journal of Finance 56.4 (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 informatio

7、n 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

8、 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 (199

9、8): 301-336.l Dechow, Patricia M., and Ilia D. Dichev. "The quality of accruals and earnings: The role of accrual estimation errors." The accounting review 77.s-1 (2002): 35-59.l Sloan R G. Do stock prices fully reflect information in accruals and cash flows about future earnings

10、? 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 qu

11、arterly 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.Feltm

12、an-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."

13、; 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

14、." 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 A

15、ccounting 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." econo

16、mica 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):

17、 288-307.l Eisenhardt, Kathleen M. "Agency theory: An assessment and review." Academy of management review 14.1 (1989): 57-74.l Hölmstrom, Bengt. "Moral hazard and observability." The Bell Journal of Economics (1979): 74-91.l Holmstrom, Bengt. "Moral hazard in teams.&qu

18、ot; 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. Earn

19、ings 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 b

20、y 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 manage

21、ment 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.

22、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 an

23、d 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

24、, 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 t

25、heory 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.

26、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 fact

27、ors 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: Explanation