专业文献(发学生).doc

会计专业文献选读 五.主要参考文献 （一） 经典书目 ［美］W·H·比弗著，薜云奎主译：财务呈报：会计革命，东北财经大学出版社，1999年 ［加拿大］威廉姆·R·司可脱　陈汉文等译：财务会计理论罗斯··瓦茨实证会计理论Part1 Methodology in empirical accounting research 1.Brown, S.J. and J.B. Warner. “Using daily stock returns: the case of event studies.” Journal of Financial Economics (March 1985): 3-32. 2.Dechow, P.M., A. Hutton, and R. Sloan. “Economic consequences of accounting for stock-based compensation.” Journal of Accounting Research (1996 supplement): 1-20. Part2 Measurement perspective of accounting 1.Holthausen, R.W. and R.L. Watts. “The relevance of the value relevance literature for financial accounting standard setting.” Journal of Accounting Economics (2001): 3-76. 2.Ohlson, J.A. “Earnings, Book Values, and Dividends in Equity Valuation.” Contemporary Accounting Research (Spring 1995): 661-687. 3.Lee, C.M.C. “Accounting-based valuation: impact on business practices and research.” Accounting Horizons, (December 1999): 413-426. 4.Botosan, C. “Disclosure level and the cost of equity capital.” The Accounting Review (July 1997): 323-349. Part3 Positive accounting theory and earnings management 1.Healy, P.H. and J.M. Wahlen, 1999, A review of the earnings management literature and its implications for standard setting Accounting Horizons 13, 365-384. Part 4 Earnings persistence and quality 1. DeFond, M., and C. W. Park. 2001. The reversal of abnormal accruals and the market valuation of earnings surprises. The Accounting Review 76 (July): 375–404. 2.Sloan, R. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review (July): 289-315. Part5 Accounting and Corporate Governance 1.Bushman, R., Q. Chen, E. Engel, and A. Smith, 2004. Financial accounting information, organizational complexity and corporate governance systems, Journal of Accounting and Economics 37: 167-201. 2.Engel, E., R. Hayes and X. Wang, 2003. CEO turnover and properties of accounting information, Journal of Accounting and