| Tài liệu tham khảo |
Loại |
Chi tiết |
| [10] Beatty et al. (2002), ―Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks”, The Accounting Review, 77, P. 547-70 |
Sách, tạp chí |
| Tiêu đề: |
Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks |
| Tác giả: |
Beatty, et al |
| Nhà XB: |
The Accounting Review |
| Năm: |
2002 |
|
| [11] Beaver et al. (2007), ― A gene gene interaction between DRD2 and DRD4 is associated with conduct disorder and antisocial behavior in males”, Behavioral and Brain Functions, 3, P. 30-42 |
Sách, tạp chí |
| Tiêu đề: |
A gene gene interaction between DRD2 and DRD4 is associated with conduct disorder and antisocial behavior in males |
| Tác giả: |
Beaver et al |
| Nhà XB: |
Behavioral and Brain Functions |
| Năm: |
2007 |
|
| [12] Bennett và Bradbury (2007), ―Earnings Thresholds Related to Dividend Cover”, Journal of International Accounting Research: Spring, 6 (1), P. 1-17 |
Sách, tạp chí |
| Tiêu đề: |
Earnings Thresholds Related to Dividend Cover” |
| Tác giả: |
Bennett và Bradbury |
| Năm: |
2007 |
|
| [13] Carmen Joosten (2012), ―Real earnings management and accrual-based earnings managemnet as substitutes”, Journal of International Accounting Research, 7(2), P. 18-32 |
Sách, tạp chí |
| Tiêu đề: |
Real earnings management and accrual-based earnings managemnet as substitutes |
| Tác giả: |
Carmen Joosten |
| Nhà XB: |
Journal of International Accounting Research |
| Năm: |
2012 |
|
| [14] Caylor (2010), ―Strategic revenue recognition to achieve earnings benchmarks”, Journal of Accounting and Public Policy, 29(1) , P.82-95 |
Sách, tạp chí |
| Tiêu đề: |
Strategic revenue recognition to achieve earnings benchmarks |
| Tác giả: |
Caylor |
| Nhà XB: |
Journal of Accounting and Public Policy |
| Năm: |
2010 |
|
| [15] DeAngelo, H., DeAngelo, L., & Skinner, D. (1986), ―Accounting choice in troubled companies”, Journal of Accounting and Economics, 17(1), P. 113–143 |
Sách, tạp chí |
| Tiêu đề: |
Accounting choice in troubled companies |
| Tác giả: |
H. DeAngelo, L. DeAngelo, D. Skinner |
| Nhà XB: |
Journal of Accounting and Economics |
| Năm: |
1986 |
|
| [16] Dechow, P. M., Sloan, R. G & Sweeney, A. P., (1995), “Detecting Earnings Management”, The Accouting Review, 70 (2), P. 193-225 [17] Dechow et al. (2003), ―Why are earnings kinky? An examination of the earnings management explanation”, Review of Accounting Studies 8 (2–3), P. 355–384 |
Sách, tạp chí |
| Tiêu đề: |
“Detecting Earnings Management”", The Accouting Review, 70 (2), P. 193-225 [17] Dechow et al. (2003), ―"Why are earnings kinky? An examination of the earnings management explanation” |
| Tác giả: |
Dechow, P. M., Sloan, R. G & Sweeney, A. P., (1995), “Detecting Earnings Management”, The Accouting Review, 70 (2), P. 193-225 [17] Dechow et al |
| Năm: |
2003 |
|
| [18] DeFond M.L., Jiambalvo J.. (1994), “Debt Covenant Violation and Manipulation of Accruals”, Journal of Accounting and Economics, 17(1–2), P. 145–176 |
Sách, tạp chí |
| Tiêu đề: |
Debt Covenant Violation and Manipulation of Accruals |
| Tác giả: |
DeFond M.L., Jiambalvo J |
| Nhà XB: |
Journal of Accounting and Economics |
| Năm: |
1994 |
|
| [19] Degeorge et al. (1999), ―Earnings management to exceed thresholds”, Journal of Business, 72 (1), P. 1–33 |
Sách, tạp chí |
| Tiêu đề: |
Earnings management to exceed thresholds” |
| Tác giả: |
Degeorge et al |
| Năm: |
1999 |
|
| [20] Durtschi and Easton (2005), ―Earnings management? Alternative explanations for observed discontinuities in the frequency distribution of earnings, earnings changes, and analyst forecast errors”, Journal of Accounting and Research 43 (4), P. 557–592 |
Sách, tạp chí |
| Tiêu đề: |
Earnings management? Alternative explanations for observed discontinuities in the frequency distribution of earnings, earnings changes, and analyst forecast errors |
| Tác giả: |
Durtschi, Easton |
| Nhà XB: |
Journal of Accounting and Research |
| Năm: |
2005 |
|
| [21] Edward (1984), ―Strategic Management: A Stakeholder Approach”, Boston: Pitman, P. 123-124 |
Sách, tạp chí |
| Tiêu đề: |
Strategic Management: A Stakeholder Approach” |
| Tác giả: |
Edward |
| Năm: |
1984 |
|
| [22] Erickson & Wang (1999), “Earning management by acquiring firms in stock for stock mergers”, Journal of Accounting and Economisc 27 (1999), P. 149-176 |
Sách, tạp chí |
| Tiêu đề: |
Earning management by acquiring firms in stock for stock mergers |
| Tác giả: |
Erickson, Wang |
| Nhà XB: |
Journal of Accounting and Economics |
| Năm: |
1999 |
|
| [23] Fiegenbaum (1990), ―Strategic and perfomance: The U.S insurance industry”, Strategic Management Journal, 1, P. 85-106 |
Sách, tạp chí |
| Tiêu đề: |
Strategic and performance: The U.S insurance industry |
| Tác giả: |
Fiegenbaum |
| Nhà XB: |
Strategic Management Journal |
| Năm: |
1990 |
|
| [24] Friedlan (1994), ―Accounting choices of Issuers of Initial Public Offerings”, Contemporary Accounting Research, 11(1), P. 1–31 [25] Glaum, Martin ,Lichtblau, Karl, Lindemann, Jens (2004), ―The Extent ofEarnings Management in the U.S. and Germany”, Journal of International Accounting Research, Sarasota 3.2, P. 45-77 |
Sách, tạp chí |
| Tiêu đề: |
Accounting choices of Issuers of Initial Public Offerings”", Contemporary Accounting Research, 11(1), P. 1–31 [25] Glaum, Martin ,Lichtblau, Karl, Lindemann, Jens (2004), ―"The Extent of "Earnings Management in the U.S. and Germany” |
| Tác giả: |
Friedlan (1994), ―Accounting choices of Issuers of Initial Public Offerings”, Contemporary Accounting Research, 11(1), P. 1–31 [25] Glaum, Martin ,Lichtblau, Karl, Lindemann, Jens |
| Năm: |
2004 |
|
| [26] Graham et al. (2005), ―The economic implications of corporate financial reporting”, Journal of Accounting and Economics 40, P. 3–73 |
Sách, tạp chí |
| Tiêu đề: |
The economic implications of corporate financial reporting” |
| Tác giả: |
Graham et al |
| Năm: |
2005 |
|
| [27] Gore , P. Pope, PF. And Singh, AK (2007), “Eraning management and the distribution of earnings relative to target:UK evidence”, Accounting & Business Research, 37(2), P.125-50 |
Sách, tạp chí |
| Tiêu đề: |
Earning management and the distribution of earnings relative to target:UK evidence |
| Tác giả: |
Gore, P., Pope, P.F., Singh, A.K |
| Nhà XB: |
Accounting & Business Research |
| Năm: |
2007 |
|
| [28] Jone J. (1991), ―Earnings management during import relief Investigations”, Journal of Accounting Research, 29, P.193-228 |
Sách, tạp chí |
| Tiêu đề: |
Earnings management during import relief Investigations |
| Tác giả: |
Jone J |
| Nhà XB: |
Journal of Accounting Research |
| Năm: |
1991 |
|
| [29] Jensen & Meckling, (1976), ―Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure”, Journal of Financial |
Sách, tạp chí |
| Tiêu đề: |
Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure |
| Tác giả: |
Jensen, Meckling |
| Nhà XB: |
Journal of Financial |
| Năm: |
1976 |
|
| [30] K.Gunny (2010), ―The relation between earnings managemnet using real activitives manipulation and future performance: Evidence from meeting earnings benchmarks”, Contemporary Accouting Research 27, P.855-888 |
Sách, tạp chí |
| Tiêu đề: |
The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks |
| Tác giả: |
K. Gunny |
| Nhà XB: |
Contemporary Accounting Research |
| Năm: |
2010 |
|
| [31] Hayn, C. (1995), ―The information content of losses”, Journal of Accounting and Economics, 20(1), P. 125-53 |
Sách, tạp chí |
| Tiêu đề: |
The information content of losses” |
| Tác giả: |
Hayn, C |
| Năm: |
1995 |
|