世界会计学文献（四）
发布时间：2015-07-09 10:05
一、会计理论和会计原则
Craig, James L., Jr., with Douglas R. Cannichael. and Dan M. Guy ; Are Intemational Auditing Standards Ready to Replace ?, The CPA Journal, 70(6), June 2000.
二、财务会计
Decbow, Patricia M., Amy P. Hutton, and Richard G. Sloan; The RelaUon Between Analysts' Forecasts of Long-Term Eamings Growth and Stock Price Pedormance Following Equity Offerings, Contemporary
Accounting Research, 17(1) , Spring 2000.
Depree, Chauncey M., Jr., and C. Terry Grant; Earnings Management and Ethical Decision Making : Choices in Accounting for Security Investments Issues in Accounting Education, 14 (4) , November 1999.
Dhariwal, Dan S., Robert H. Trezevant. and Michael s; Tests of a Defened Tax Explanation of the Negative Association Between the LIFO Reserve and Firm Value, Contemporary Accounting Research, 17(1) , Spring 2000.
Hayes, Rachel M., and Carolyn B. Levine; An Approach to Adjusting Analysts' Consensus Forecasts for Selection Bias, Contemporary Accounting Research, 17(1), Spring 2000.
Hemmer, T., O. Kim, and chia; Introducing Convexity into Optimal Compensation Contracts, Journal of Accounting & Economics, 28 (3) ,15December 1999.
Hopkins, Patrick E., Richard W. Houston, and Michael F. Peters i Purchase, Pooling, and Equity Analysts' Valuation Judgments, The Accounting ReYiuo, 75 (3),Julv 2000.
Jacob, J., T. Lys, and J. Sabino ; Autpconelation Structnre of Forecast Enors from Time-Series Models: Altemative Assessments of the Causes of PostEarnings Announcement Drift, Joumal of Accounting & Economics, 28(3), 15 December 1999.
Keating, A. S., and J.L. Zimmerman; DepreciationPolicy Changes: Tax, Eamings Management, and
Investment Opportunity Incentives, Journal of Accounting & Economics, 28(3) , 15 December 1999.
Kothari, S. P. i Diacussion .of "The Relation Between Analysts' Forecasts of Long-Term Eamings Growth and Stock Price Performance Followiog Equity Offerings", Contemporary Accounting Research, 17(1),Spring 2000.
Levinsohn, Alan; Insurers Go Public, Stratggic Finance, 82(1), Julv 2000.
MiUs, Lillian F., and Richard C. Sansing; Strategic Tax and Financial Reporting Decisions: Theory and Evidence, Contemtorary ,Accounting Research, 17(1),Spring 2000.
Nwaeze. Emeka T. ; Positive and Negative Earnings SurpriseS, Regulatory Climate, and Stock Returns, CoHtemtorary Accounting Research, 17(1), Spring 2000.
Price, R. ; Who Reports Earnings When Reporting Is Optional? The Market for New Franchises, Journal of Accounting & Economics. 28 (3). 15 December 1999.
Rhys, Huw; Depreciation: A Stochastic Approach, journal of Business Finance & Accounting, 27(5&6),June/July 2000.
Craig, James L., Jr., with Douglas R. Cannichael. and Dan M. Guy ; Are Intemational Auditing Standards Ready to Replace ?, The CPA Journal, 70(6), June 2000.
二、财务会计
Decbow, Patricia M., Amy P. Hutton, and Richard G. Sloan; The RelaUon Between Analysts' Forecasts of Long-Term Eamings Growth and Stock Price Pedormance Following Equity Offerings, Contemporary
Accounting Research, 17(1) , Spring 2000.
Depree, Chauncey M., Jr., and C. Terry Grant; Earnings Management and Ethical Decision Making : Choices in Accounting for Security Investments Issues in Accounting Education, 14 (4) , November 1999.
Dhariwal, Dan S., Robert H. Trezevant. and Michael s; Tests of a Defened Tax Explanation of the Negative Association Between the LIFO Reserve and Firm Value, Contemporary Accounting Research, 17(1) , Spring 2000.
Hayes, Rachel M., and Carolyn B. Levine; An Approach to Adjusting Analysts' Consensus Forecasts for Selection Bias, Contemporary Accounting Research, 17(1), Spring 2000.
Hemmer, T., O. Kim, and chia; Introducing Convexity into Optimal Compensation Contracts, Journal of Accounting & Economics, 28 (3) ,15December 1999.
Hopkins, Patrick E., Richard W. Houston, and Michael F. Peters i Purchase, Pooling, and Equity Analysts' Valuation Judgments, The Accounting ReYiuo, 75 (3),Julv 2000.
Jacob, J., T. Lys, and J. Sabino ; Autpconelation Structnre of Forecast Enors from Time-Series Models: Altemative Assessments of the Causes of PostEarnings Announcement Drift, Joumal of Accounting & Economics, 28(3), 15 December 1999.
Keating, A. S., and J.L. Zimmerman; DepreciationPolicy Changes: Tax, Eamings Management, and
Investment Opportunity Incentives, Journal of Accounting & Economics, 28(3) , 15 December 1999.
Kothari, S. P. i Diacussion .of "The Relation Between Analysts' Forecasts of Long-Term Eamings Growth and Stock Price Performance Followiog Equity Offerings", Contemporary Accounting Research, 17(1),Spring 2000.
Levinsohn, Alan; Insurers Go Public, Stratggic Finance, 82(1), Julv 2000.
MiUs, Lillian F., and Richard C. Sansing; Strategic Tax and Financial Reporting Decisions: Theory and Evidence, Contemtorary ,Accounting Research, 17(1),Spring 2000.
Nwaeze. Emeka T. ; Positive and Negative Earnings SurpriseS, Regulatory Climate, and Stock Returns, CoHtemtorary Accounting Research, 17(1), Spring 2000.
Price, R. ; Who Reports Earnings When Reporting Is Optional? The Market for New Franchises, Journal of Accounting & Economics. 28 (3). 15 December 1999.
Rhys, Huw; Depreciation: A Stochastic Approach, journal of Business Finance & Accounting, 27(5&6),June/July 2000.
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