季度经营信息披露与会计信息质量提升——基于监管创新的信息间作用研究 -- 上海财经大学期刊社

1 陈德萍,陈永圣. 股权集中度、股权制衡度与公司绩效关系研究−2007~2009年中小企业板块的实证检验[J]. 会计研究,2011,(1):38−43. DOI:10.3969/j.issn.1003-2886.2011.01.007

2 陆正飞,胡诗阳. 股东−经理代理冲突与非执行董事的治理作用−来自中国A股市场的经验证据[J]. 管理世界,2015,(1):129−138.

3 王霞,徐怡,陈露. 企业社会责任信息披露有助于甄别财务报告质量吗?[J]. 财经研究,2014,(5):133−144.

4 夏冬林. 财务会计:基于价值还是基于交易[J]. 会计研究,2006,(8):10−17. DOI:10.3969/j.issn.1003-2886.2006.08.002

5 张昕. 中国亏损上市公司第四季度盈余管理的实证研究[J]. 会计研究,2008,(4):25−32. DOI:10.3969/j.issn.1003-2886.2008.04.004

6 Alchian A A. Uncertainty,evolution,and economic theory[J]. Journal of Political Economy,1950,58(3): 211−221. DOI:10.1086/256940

7 Alciatore M,Dee C C,Easton P. Changes in environmental regulation and reporting:The case of the petroleum industry from 1989 to 1998[J]. Journal of Accounting and Public Policy,2004,23(4): 295−304. DOI:10.1016/j.jaccpubpol.2004.06.002

8 Ball R,Brown B P. An empirical evaluation of accounting income numbers[J]. Journal of Accounting Research,1968,6(2): 159−178. DOI:10.2307/2490232

9 Barron O E,Kile C O,O’Keefe T B. MD& A quality as measured by the SEC and analysts’ earnings forecasts[J]. Contemporary Accounting Research,1999,16(1): 75−109. DOI:10.1111/j.1911-3846.1999.tb00575.x

10 Barron O E,Stanford M H,Yu Y. Further evidence on the relation between analysts’ forecast dispersion and stock returns[J]. Contemporary Accounting Research,2009,26(2): 329−357. DOI:10.1506/car.26.2.1

11 Beaver W H. Financial reporting: An accounting revolution[M]. Englewood Cliffs: Prentice-Hall, 1981.

12 Beyer A,Cohen D A,Lys T Z,et al. The financial reporting environment:Review of the recent literature[J]. Journal of Accounting and Economics,2010,50(2−3): 296−343. DOI:10.1016/j.jacceco.2010.10.003

13 Burgin M. Theory of information: Fundamentality, diversity and unification[M]. Hackensack: World Scientific Publishing Company, 2010.

14 Collins D W,Maydew E L,Weiss I S. Changes in the value-relevance of earnings and book values over the past forty years[J]. Journal of Accounting and Economics,1997,24(1): 39−67. DOI:10.1016/S0165-4101(97)00015-3

15 Dechow P M,Dichev I D. The quality of accruals and earnings:The role of accrual estimation errors[J]. The Accounting Review,2002,77(S1): 35−59. DOI:10.2308/accr.2002.77.s-1.35

16 Dechow P M,Richardson S A,Tuna I. Why are earnings kinky? An examination of the earnings management explanation[J]. Review of Accounting Studies,2003,8(2−3): 355−384.

17 Dechow P M,Sloan R G,Sweeney A P. Detecting earnings management[J]. The Accounting Review,1995,70(2): 193−225.

18 Dechow P M,Sloan R G,Sweeney A P. Causes and consequences of earnings manipulation:An analysis of firms subject to enforcement actions by the SEC[J]. Contemporary Accounting Research,1996,13(1): 1−36. DOI:10.1111/j.1911-3846.1996.tb00489.x

19 Dhaliwal D S,Radhakrishnan S,Tsang A,et al. Nonfinancial disclosure and analyst forecast accuracy:International evidence on corporate social responsibility disclosure[J]. The Accounting Review,2012,87(3): 723−759. DOI:10.2308/accr-10218

20 Doyle J T,Ge W L,McVay S. Accruals quality and internal control over financial reporting[J]. The Accounting Review,2007,82(5): 1141−1170. DOI:10.2308/accr.2007.82.5.1141

21 Elliott J A,Shaw W H. Write-offs as accounting procedures to manage perceptions[J]. Journal of Accounting Research,1988,26(S1): 91−119.

22 Eppler M J, Wittig D. Conceptualizing information quality: A review of information quality frameworks from the last ten years[R]. Proceedings of the 2000 Conference on Information Quality, 2000.

23 Fama E F,Jensen M C. Separation of ownership and control[J]. The Journal of Law and Economics,1983,26(2): 301−325. DOI:10.1086/467037

24 Hutton A P,Miller G S,Skinner D J. The role of supplementary statements with management earnings forecasts[J]. Journal of Accounting Research,2003,41(5): 867−890. DOI:10.1046/j.1475-679X.2003.00126.x

25 Jensen M C,Meckling W H. Theory of the firm:Managerial behavior,agency costs and ownership structure[J]. Journal of Financial Economics,1976,3(4): 305−360. DOI:10.1016/0304-405X(76)90026-X

26 Jones J J. Earnings management during import relief investigations[J]. Journal of Accounting Research,1991,29(2): 193−228. DOI:10.2307/2491047

27 Jung M J,Wong M H F,Zhang X F. Buy-side analysts and earnings conference calls[J]. Journal of Accounting Research,2018,56(3): 913−952. DOI:10.1111/1475-679X.12180

28 Kerstein J,Rai A. Intra-year shifts in the earnings distribution and their implications for earnings management[J]. Journal of Accounting and Economics,2007,44(3): 399−419. DOI:10.1016/j.jacceco.2007.04.004

29 Kothari S P,Leone A J,Wasley C E. Performance matched discretionary accrual measures[J]. Journal of Accounting and Economics,2005,39(1): 163−197. DOI:10.1016/j.jacceco.2004.11.002

30 Kothari S P,Ramanna K,Skinner D J. Implications for GAAP from an analysis of positive research in accounting[J]. Journal of Accounting and Economics,2010,50(2−3): 246−286. DOI:10.1016/j.jacceco.2010.09.003

31 Kothari S P,Sloan R G. Information in prices about future earnings:Implications for earnings response coefficients[J]. Journal of Accounting and Economics,1992,15(2−3): 143−171. DOI:10.1016/0165-4101(92)90016-U

32 Littleton A C. Structure of accounting theory[M]. Urbana: American Accounting Association, 1953.

33 Louis H,Robinson D,Sbaraglia A. An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly[J]. Review of Accounting Studies,2008,13(1): 23−54. DOI:10.1007/s11142-007-9038-z

34 Mendenhall R R,Nichols W D. Bad news and differential market reactions to announcements of earlier-quarters versus fourth-quarter earnings[J]. Journal of Accounting Research,1988,26(S1): 63−86.

35 Ohlson J A. Earnings,book values,and dividends in equity valuation[J]. Contemporary Accounting Research,1995,11(2): 661−687. DOI:10.1111/j.1911-3846.1995.tb00461.x

36 Palepu K G, Healy P M. Business analysis and valuation: Using financial statements[M]. Cengage Publications, 2012.

37 Palmrose Z V,Scholz S. The circumstances and legal consequences of Non-GAAP reporting:Evidence from restatements[J]. Contemporary Accounting Research,2004,21(1): 139−180. DOI:10.1506/WBF9-Y69X-L4DX-JMV1

38 Segal B,Segal D. Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling[J]. Review of Accounting Studies,2016,21(4): 1203−1244. DOI:10.1007/s11142-016-9366-y

39 Verrecchia R E. Essays on disclosure[J]. Journal of Accounting and Economics,2001,32(1−3): 97−180. DOI:10.1016/S0165-4101(01)00025-8

40 Watts R L. Conservatism in accounting Part I:Explanations and implications[J]. Accounting Horizons,2003,17(3): 207−221. DOI:10.2308/acch.2003.17.3.207