首页学术期刊 会计发展论文英文文献

会计发展论文英文文献

会计发展论文英文文献会计论文简析会计发展参考文献会计发展的论文

月影星云 2023-12-12 03:00:37

共2条回答258浏览

紫衣Helen

2小时前发布
- Accounting for R&D in the National Accounts Dennis Fixler Bureau of Economic Analysis 24 February 2009 Paper presented at ASSA meetings in San Francisco, January 2009 Accounting information as political currency* Karthik Ramanna Harvard Business School and Sugata Roychowdhury MIT Sloan School of Management This draft: March 31, 2008 Abstract: We test whether accounting can be used as political currency. Our setting is the US congressional election of 2004, where outsourcing of US jobs was a campaign issue. We find that the largest corporate donors to principal candidates in closely watched congressional races manage earnings downwards in the two quarters immediately preceding the 2004 election. We find no evidence of such downwards earnings management among corporate donors to candidates in all other congressional races. Election outcomes for candidates are also systematically associated with the extent of donors' downwards earnings management in closely watched races, but not all other races. The findings are consistent with firms managing accounting information in circumstances where this is likely to benefit allied politicians. 哈佛商学院2008年3月31日
155 评论
温馨玫瑰

4小时前发布
- 财务论文的英文参考文献大全
  
  财务是非常有前途的一个职业,也是一个很容易规划自己发展路径的职业。下面是我为大家整理的财务论文英文参考文献，欢迎阅读。
  
  [1]Adams, M. and Hardwick, P. An Analysis of Corporate Donations: UnitedKingdom Evidence [J], Journal of Management Studies, 1998,35 （5）: 641-654.
  
  [2]Aronoff,C.and J Ward. Family-owned Businesses: A Thing of the Past or Model of the Future. [J]. Family Business Review, 1995,8（2）; 121-130.
  
  [3]Beckhard,R“Dyer Jr.,W.G. Managing continuity in the family owned business [J]. Organizational Dynamics, 1983,12 （1）:5-12.
  
  [4Casson, M. The economics of family firms [J]. Scandinavian Economic History Review, 1999' 47（1）:10 - 23.
  
  [5]Alchian,A.Demsetz, H. Production, information costs, and economic organization. American Economic Review [J]. 1972,62（5）: 777-795.
  
  [6]Allen, F,J, Qian and M, J. Qian. Law,Finance and Economic Growth in China [J], Journal of Financial Economics, 2005,77: pp.57-116.
  
  [7]Amato,L. H.& Amato,C. H. The effects of firm size and industry on corporate giving [J]. Journal of Business Ethics,2007,72（3）: 229-241.
  
  [8]Chrisman, J.J. Chua,J.H., and Steier, L. P. An introduction to theories of family business [J]. Journal of Business Venturing, 2003b, 18（4）: 441-448
  
  [1]Antelo,M. Licensing a non-drastic innovation under double informational asymmetry. Rese arch Policy,2003,32（3），367-390.
  
  [2]Arora, A. Patents,licensing, and market structure in the chemical industry.Research Policy, 1997,26（4-5）， 391-403.
  
  [3]Aoki,R.,& Tauman,Y. Patent licensing with spillovers. Economics Letters,2001,73（1），125-130.
  
  [4]Agarwal, S,& Hauswald, R. Distance and private information in lending.Review of Financial Studies,2010,23（7），2757-2788.
  
  [5]Brouthers, K.D.,& Hennart, J.F. Boundaries of the firm: insights from international entry mode research. Journal of Management, 2007,33,395-425.
  
  [6]Anderson, J. E. A theoretical foundation for the gravity equation. American Economic Review, 1997,69（1），106-116.
  
  [7]Barkema,H. G.,Bell,J. H. J.,& Pennings, J. M. Foreign entry,cultural barriers,and learning. Strategic Management Journal, 1996, 17（2），151-166.
  
  [8]Bass, B.,& Granke, R. Societal influences on student perceptions of how to succeed in organizations. Journal of Applied Psychology, 1972,56（4），312-318.
  
  [9]Bresman, H.,Birkinshaw, J.,& Nobel, R. Knowledge transfer in international acquisitions. Journal of International Business Studies,1999,30（3），439-462.
  
  [10]Chesbrough, H. W.,& Appleyard,M, M. Open innovation and strategy.California Management Review, 2007,50（1），57-76.
  
  [1]Allport, G. W. Personality: A psychological interpretation. New York: Holt,Rinehart & Winston, 1937.
  
  [2]DeVellis, R. Scale development: Theory and application. London: Sage. 1991.
  
  [3]Anderson,J. R. Methodologies for studying human knowledge. Behavioural and Brain Sciences,1987,10（3），467-505
  
  [4]Aragon-Comea, J. A. Strategic proactivity and firm approach to the natural environment. Academy of Management Journal,1998,41（5），556-567.
  
  [5]Bandura, A. Social cognitive theory: An agentic perspective. Annual Review of Psychology, 2001,52,1-26.
  
  [6]Barr, P. S,Stimpert,J. L,& Huff,A. S. Cognitive change,strategic action and organizational renewal. Strategic Management Journal, 1992,13（S1），15-36.
  
  [7]Bourgeois, L. J. On the measurement of organizational slack. Academy of Management Review, 1981,6（1），29-39.
  
  [8]Belkin, N. J. Anomalous state of knowledge for information retrieval. Canadian Journal of Information Science, 1980,5（5），133-143.
  
  [9]Bentler,P. M,& Chou C. P. Practical issues in structural equation modeling.Sociological Methods and Research,1987,16（1），78-117
  
  [10]Atkin, C. K. Instrumental utilities and information seeking. New models for mass communication research, Oxford,England: Sage,1973.
  
  [1] Organisation for Economic Co-operation and Development （OECD）[J]. Trends in Organized Crime . 1997 （4）
  
  [2] Crongvist, Henrik,and Matias Nilsson.Agency Costs of Controlling Minority Shareholders. SSE/EFI Working Paper Series in Economics and Finance . 2001
  
  [3] Forker JJ.Corporate governance and disclosure quality. Accounting and Business . 1992
  
  [4] 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. Contemporary Accounting Research . 1996
  
  [5] Healy,P. M.The effect of bonus schemes on accounting decision. Journal of Accountancy . 1985
  
  [6] Holthausen Robert,David Larcker,Richard Sloan.Annual Bonus Schemes and the Manipulation of Earnings. Journal of Accountancy . 1995
  
  [7] Defond Mark L,James Jiambalvo.Debt Covenant Violation and Manipulation of Accruals. Journal of Accountancy . 1994 [7] Shyam Sunder.Theory of Accounting and Control. . 1997
  
  [8] William R Scott.Financial Accounting Theory. . 1997
  
  [9] Bae,Kee-Hong,Jun-KooKang,Jin-MoKim.Tunneling or value addition? Evidence from mergers by Korean business groups. The Journal of Finance . 2002
  
  [10] Watts RL,Zimmerman JL.Towards a positive theory ofthe determination of accounting standards. The Accounting Review . 1978
  
  [1] Ball, R. and Brown, P.1968, “An Empirical Evaluation of Accounting Income Numbers”,journal of Accounting Research,Autumn, pp. 159-178
  
  [2] Watts R.L., Zimmerman J.1978, “Towards a Positive Theory of the Determination of Accounting Standards”,The Accounting Review, pp. 112-134
  
  [3] Hopwood A. G.“Towards an Organizational Perspective for the Study of Accounting and Information Systems”,Accounting, Organizations and Society (No. 1, 1978) pp. 3-14
  
  [4] Collins, D. W., Kothari, S. P.19 89, “An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients”, journal of Accounting & Economics, pp.143-181
  
  [6] EastonP.D, Zmijewski M.E, 19 89, “Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements”, Journal of Accounting and Economics, 117-141
  
  [6] Beaver, W. H. 1968, “The Information Content of Annual Earnings Announcements”, journal of Accounting Research, pp. 67-92
  
  [7] Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences of Accounting Choice: Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-117
  
  [8]Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Tests. Journal of Accounting Research, Autumn, 246-276
93 评论

相关问题

热门问题