外部监督与企业费用归类操纵

[1] “特殊损失项目”与“核心费用”之间的归类变更盈余管理研究 [J]. 财经研究, 2012, 38 (03) : 70 - 80

[2] 天价“业务招待费”为何人间蒸发[N]. 屈涛.中国会计报. 2014 (001)

[3] Earnings Management Using Discontinued Operations [J]. ACCOUNTING REVIEW, 2010, 85 (05): : 1485 - 1509

[4] Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items[J] . Yun Fan,Abhijit Barua,William M. Cready,Wayne B. Thomas.The Accounting Review . 2010 (4)

[5] Classificatory income smoothing: The impact of a change in regime of reporting financial performance[J] . Vasiliki E. Athanasakou,Norman C. Strong,Martin Walker.Journal of Accounting and Public Policy . 2007 (4)

[6] Earnings management through real activities manipulation [J]. JOURNAL OF ACCOUNTING & ECONOMICS, 2006, 42 (03): : 335 - 370

[7] Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items[J] . The Accounting Review . 2006 (3)

[8] Corporate governance, chief executive officer compensation, and firm performance 1 The financial support of Nomura Securities and Ernst & Young LLP is gratefully acknowledged. We appreciate the able research assistance of Dan Nunn. We acknowledge the helpful comments of Abbie Smith (the referee), Kevin Murphy, and workshop participants at Columbia University, the University of California – Los Angeles, the University of Colorado – Boulder, Harv[J] . John E. Core,Robert W. Holthausen,David F. Lar

[9] Measurement Errors and Information Content of Segment Reporting[J] . Dan Givoly,Carla Hayn,Julia D’Souza.Review of Accounting Studies . 1999 (1)

[10] CLASSIFICATORY SMOOTHING OF INCOME WITH EXTRAORDINARY ITEMS [J]. ACCOUNTING REVIEW, 1976, 51 (01): : 110 - 122

[1] “特殊损失项目”与“核心费用”之间的归类变更盈余管理研究 [J]. 财经研究, 2012, 38 (03) : 70 - 80

[2] 天价“业务招待费”为何人间蒸发[N]. 屈涛.中国会计报. 2014 (001)

[3] Earnings Management Using Discontinued Operations [J]. ACCOUNTING REVIEW, 2010, 85 (05): : 1485 - 1509

[4] Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items[J] . Yun Fan,Abhijit Barua,William M. Cready,Wayne B. Thomas.The Accounting Review . 2010 (4)

[5] Classificatory income smoothing: The impact of a change in regime of reporting financial performance[J] . Vasiliki E. Athanasakou,Norman C. Strong,Martin Walker.Journal of Accounting and Public Policy . 2007 (4)

[6] Earnings management through real activities manipulation [J]. JOURNAL OF ACCOUNTING & ECONOMICS, 2006, 42 (03): : 335 - 370

[7] Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items[J] . The Accounting Review . 2006 (3)

[8] Corporate governance, chief executive officer compensation, and firm performance 1 The financial support of Nomura Securities and Ernst & Young LLP is gratefully acknowledged. We appreciate the able research assistance of Dan Nunn. We acknowledge the helpful comments of Abbie Smith (the referee), Kevin Murphy, and workshop participants at Columbia University, the University of California – Los Angeles, the University of Colorado – Boulder, Harv[J] . John E. Core,Robert W. Holthausen,David F. Lar

[9] Measurement Errors and Information Content of Segment Reporting[J] . Dan Givoly,Carla Hayn,Julia D’Souza.Review of Accounting Studies . 1999 (1)

[10] CLASSIFICATORY SMOOTHING OF INCOME WITH EXTRAORDINARY ITEMS [J]. ACCOUNTING REVIEW, 1976, 51 (01): : 110 - 122