公司盈余压力与供应链真实盈余管理 -- 上海财经大学期刊社

1 方红星,张勇,王平. 法制环境、供应链集中度与企业会计信息可比性[J]. 会计研究,2017,(7):33−40. DOI:10.3969/j.issn.1003-2886.2017.07.005

2 龚启辉,吴联生,王亚平. 两类盈余管理之间的部分替代[J]. 经济研究,2015,(6):175−188.

3 李春涛,赵一,徐欣,等. 按下葫芦浮起瓢:分析师跟踪与盈余管理途径选择[J]. 金融研究,2016,(4):144−157.

4 李欢,郑杲娉,李丹. 大客户能够提升上市公司业绩吗?−基于我国供应链客户关系的研究[J]. 会计研究,2018,(4):58−65. DOI:10.3969/j.issn.1003-2886.2018.04.008

5 李增泉. 关系型交易的会计治理−关于中国会计研究国际化的范式探析[J]. 财经研究,2017,(2):4−33.

6 李增福,董志强,连玉君. 应计项目盈余管理还是真实活动盈余管理?−基于我国2007年所得税改革的研究[J]. 管理世界,2011,(1):121−134.

7 林芳,冯丽丽. 管理层权力视角下的盈余管理研究−基于应计及真实盈余管理的检验[J]. 山西财经大学学报,2012,(7):96−104.

8 刘宝华,罗宏,周微. 股权激励行权限制与盈余管理优序选择[J]. 管理世界,2016,(11):141−155.

9 莫冬燕. 媒体关注:市场监督还是市场压力−基于企业盈余管理行为的研究[J]. 宏观经济研究,2015,(11):106−118.

10 唐跃军. 供应商、经销商议价能力与公司业绩−来自2005−2007年中国制造业上市公司的经验证据[J]. 中国工业经济,2009,(10):67−76.

11 王迪,刘祖基,赵泽朋. 供应链关系与银行借款−基于供应商/客户集中度的分析[J]. 会计研究,2016,(10):42−49. DOI:10.3969/j.issn.1003-2886.2016.10.006

12 王菁,程博. 外部盈利压力会导致企业投资不足吗?−基于中国制造业上市公司的数据分析[J]. 会计研究,2014,(3):33−40. DOI:10.3969/j.issn.1003-2886.2014.03.005

13 王乐,田高良,何畅. 政治关联、盈余管理方式选择对ST公司“摘帽”的影响[J]. 经济管理,2019,(4):23−39.

14 叶陈刚,刘猛. 分析师关注、产权性质与盈余管理路径[J]. 中南财经政法大学学报,2018,(3):33−42. DOI:10.3969/j.issn.1003-5230.2018.03.004

15 周晓苏,陈沉. 从生命周期视角探析应计盈余管理与真实盈余管理的关系[J]. 管理科学,2016,(1):108−122. DOI:10.3969/j.issn.1672-0334.2016.01.009

16 Badertscher B A. Overvaluation and the choice of alternative earnings management mechanisms[J]. The Accounting Review,2011,86(5): 1491−1518. DOI:10.2308/accr-10092

17 Bartov E,Givoly D,Hayn C. The rewards to meeting or beating earnings expectation[J]. Journal of Accounting and Economics,2002,33(2): 173−204. DOI:10.1016/S0165-4101(02)00045-9

18 Bushee B J. The influence of institutional investors on myopic R&D investment behavior[J]. The Accounting Review,1998,73(3): 305−333.

19 Cohen D A,Zarowin P. Accrual-based and real earnings management activities around seasoned equity offerings[J]. Journal of Accounting and Economics,2010,50(1): 2−19. DOI:10.1016/j.jacceco.2010.01.002

20 Dyck A,Morse A,Zingales L. Who blows the whistle on corporate fraud?[J]. The Journal of Finance,2010,65(6): 2213−2253. DOI:10.1111/j.1540-6261.2010.01614.x

21 Farrell K A,Whidbee D A. Impact of firm performance expectations on CEO turnover and replacement decisions[J]. Journal of Accounting and Economics,2003,36(1−3): 165−196. DOI:10.1016/j.jacceco.2003.09.001

22 Finkelstein S,Hambrick D C. Chief executive compensation:A synthesis and reconciliation[J]. Strategic Management Journal,1988,9(6): 543−558. DOI:10.1002/smj.4250090603

23 Hribar P,Jenkins N T,Johnson W B. Stock repurchases as an earnings management device[J]. Journal of Accounting and Economics,2006,41(1−2): 3−27. DOI:10.1016/j.jacceco.2005.10.002

24 Hui K W,Klasa S,Yeung P E. Corporate suppliers and customers and accounting conservatism[J]. Journal of Accounting and Economics,2012,53(1−2): 115−135. DOI:10.1016/j.jacceco.2011.11.007

25 Irani R M,Oesch D. Analyst coverage and real earnings management:Quasi-experimental evidence[J]. Journal of Finan- cial and Quantitative Analysis,2016,51(2): 589−627. DOI:10.1017/S0022109016000156

26 Jackson S B,Wilcox W E. Do managers grant sales price reductions to avoid losses and declines in earnings and sales?[J]. Quarterly Journal of Business and Economics,2000,39(4): 3−20.

27 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

28 Kothari S P,Mizik N,Roychowdhury S. Managing for the moment:The role of earnings management via real activities versus accruals in SEO valuation[J]. The Accounting Review,2016,91(2): 559−586. DOI:10.2308/accr-51153

29 Matsumoto D A. Management’s incentives to avoid negative earnings surprises[J]. The Accounting Review,2002,77(3): 483−514. DOI:10.2308/accr.2002.77.3.483

30 Matsunaga S R,Park C W. The effect of missing a quarterly earnings benchmark on the CEO’s annual bonus[J]. The Accounting Review,2001,76(3): 313−332. DOI:10.2308/accr.2001.76.3.313

31 Matsuura S. On the relation between real earnings management and accounting earnings management:Income smoothing perspective[J]. Journal of International Business Research,2008,7(3):63−77.

32 Porter M E. How competitive forces shape strategy[J]. Harvard Business Review,1979,57(2): 137−145.

33 Raman K,Shahrur H. Relationship-specific investments and earnings management:Evidence on corporate suppliers and customers[J]. The Accounting Review,2008,83(4): 1041−1081. DOI:10.2308/accr.2008.83.4.1041

34 Skinner D J,Sloan R G. Earnings surprises,growth expectations,and stock returns:Don’t let an earnings torpedo sink your portfolio[J]. Review of Accounting Studies,2002,7(2−3): 289−312.

35 Wiersema M F,Zhang Y. CEO dismissal:The role of investment analysts[J]. Strategic Management Journal,2011,32(11): 1161−1182. DOI:10.1002/smj.932

36 Zang A Y. Evidence on the trade-off between real activities manipulation and accrual-based earnings management[J]. The Accounting Review,2012,87(2): 675−703. DOI:10.2308/accr-10196

37 Zhang X M,Bartol K M,Smith K G,et al. CEOs on the edge:Earnings manipulation and stock-based incentive misalignment[J]. Academy of Management Journal,2008,51(2): 241−258. DOI:10.5465/amj.2008.31767230

38 Zhang Y,Gimeno J. Earnings pressure and competitive behavior:Evidence from the U.S. electricity industry[J]. Academy of Management Journal,2010,53(4): 743−768. DOI:10.5465/amj.2010.52814593