会计专业博士生经典文献

1、会计专业博士生经典文献list说明：该list主要侧重于经典文献收录，最新的文献没有收录。范围限定在财务会计领域，审计等领域没有覆盖，请大家补充。文献大家可以根据需要下载。文献分类和收录都是我个人主观决定的，并没有严格的筛选标准。所以肯定有遗漏和不妥，请大家完善补充。我就先抛砖引玉吧。参考资料：书籍(包括但不限于)：财务会计理论，威廉斯科特，第六版。实证会计理论，罗斯瓦茨，杰罗尔德齐默尔曼。财务呈报：会计革命，威廉比弗，第三版。当代会计研究：综述与评论，S.P.科塔里等。期刊(包括但不限于)TheAccountingReview(AR)JournalofAccountingResearch(J

2、AR)JournalofAccounting&Economics(JAE)ContemporaryAccountingResearch(CAR)ReviewofAccountingStudies(RAS)文献：1. InformationAsymmetryTheory(信息不对称理论)AkerlofGA.Themarketfor"lemons":QualityuncertaintyandthemarketmechanismJ.Thequarterlyjournalofeconomics,1970:488-500.2. EfficientMarketTheory,CA

3、PMModelandBehavioralFinance(有效市场理论和行为金融学)FamaEF.EfficientCapitalMarkets:AReviewofTheoryAndEmpiricalWorkJ.ThejournalofFinance,1970,25(2):383-417.Fama,EugeneF."Efficientcapitalmarkets:II."Thejournaloffinance46.5(1991):1575-1617.Beaver,WilliamH."WhatShouldbetheFASB'sObjectives?."

4、;JournalofAccountancy136.2(1973):49-56.Sharpe,WilliamF."CapitalAssetPrices:ATheoryofMarketEquilibriumUnderConditionsOfRisk*."Thejournaloffinance19.3(1964):425-442.Lintner,John."Thevaluationofriskassetsandtheselectionofriskyinvestmentsinstockportfoliosandcapitalbudgets."Thereviewo

5、feconomicsandstatistics47.1(1965):13-37.Hirshleifer,David."Investorpsychologyandassetpricing."TheJournalofFinance56.4(2001):1533-1597.Daniel,Kent,DavidHirshleifer,andAvanidharSubrahmanyam."Investorpsychologyandsecuritymarketunderandoverreactions."theJournalofFinance53.6(1998):183

6、9-18853. ResearchonEarnings(盈余研究)Theinformationcontentofearnings(盈余信息含量)Ball,Ray,andPhilipBrown."Anempiricalevaluationofaccountingincomenumbers."Journalofaccountingresearch(1968):159-178.Beaver,WilliamH.,RogerClarke,andWilliamF.Wright."Theassociationbetweenunsystematicsecurityreturnsa

7、ndthemagnitudeofearningsforecasterrors."Journalofaccountingresearch17.2(1979):316-340.Ramakrishnan,RamTS,andJacobK.Thomas."Valuationofpermanent,transitory,andprice-irrelevantcomponentsofreportedearnings."JournalofAccounting,Auditing&Finance13.3(1998):301-336.Dechow,PatriciaM.,andI

8、liaD.Dichev."Thequalityofaccrualsandearnings:Theroleofaccrualestimationerrors."Theaccountingreview77.s-1(2002):3559.SloanRG.Dostockpricesfullyreflectinformationinaccrualsandcashflowsaboutfutureearnings?J.AccountingReview,1996:289-315.Earningsforecast(盈余预测)Nelson,CharlesR.Appliedtimeseriesa

9、nalysisformanagerialforecasting.SanFrancisco:Holden-Day,1973.Brown,LawrenceD.,etal."Securityanalystsuperiorityrelativetounivariatetime-seriesmodelsinforecastingquarterlyearnings."JournalofAccountingandEconomics9.1(1987):61-87.Easton,PeterD.,andGregoryA.Sommers."Effectofanalysts'op

10、timismonestimatesoftheexpectedrateofreturnimpliedbyearningsforecasts."JournalofAccountingResearch45.5(2007):983-1015.Feltman-Ohlsonmodel(盈余估值)Ohlson,JamesA."Earnings,bookvalues,anddividendsinequityvaluation*."Contemporaryaccountingresearch11.2(1995):661-687.Dechow,PatriciaM.,AmyP.Hutt

11、on,andRichardG.Sloan."Anempiricalassessmentoftheresidualincomevaluationmodel."Journalofaccountingandeconomics26.1(1999):1-34.4. PositiveAccountingTheoryandEmpiricalEvidence(实证会计理论)Watts,Ross,andJeroldZimmerman."Positiveaccountingtheory."(1986).Watts,RossL.,andJeroldL.Zimmerman.&q

12、uot;Positiveaccountingtheory:atenyearperspective."Accountingreview(1990):131-156.Healy,PaulM."Theeffectofbonusschemesonaccountingdecisions."Journalofaccountingandeconomics7.1(1985):85-107.Dichev,IliaD.,andDouglasJ.Skinner."Large-sampleevidenceonthedebtcovenanthypothesis."Jou

13、rnalofAccountingResearch40.4(2002):1091-1123.Jones,JenniferJ."Earningsmanagementduringimportreliefinvestigations."Journalofaccountingresearch29.2(1991):193-228.5. AgencyTheoryandExecutiveCompensation(代理理论和管理层薪酬)Coase,RonaldH."Thenatureofthefirm."economica4.16(1937):386-405.Jensen

14、MC,MecklingWH.Theoryofthefirm:Managerialbehavior,agencycostsandownershipstructureJ.Journaloffinancialeconomics,1976,3(4):305360.Fama,EugeneF."AgencyProblemsandtheTheoryoftheFirm."TheJournalofPoliticalEconomy(1980):288-307.Eisenhardt,KathleenM."Agencytheory:Anassessmentandreview."

15、Academyofmanagementreview14.1(1989):57-74.H?lmstrom,Bengt."Moralhazardandobservability."TheBellJournalofEconomics(1979):74-91.Holmstrom,Bengt."Moralhazardinteams."TheBellJournalofEconomics(1982):324-340.Sloan,RichardG."Accountingearningsandtopexecutivecompensation."Jour

16、nalofaccountingandEconomics16.1(1993):55-100.Murphy,Kevin,andMichaelJensen."Performancepayandtopmanagementincentives."(1998).6. Earningsmanagement(盈余管理)应计盈余管理DechowPM,SloanRG,SweeneyAP.DetectingearningsmanagementJ.AccountingReview,1995:193-225.Dechow,PatriciaM.,RichardG.Sloan,andAmyP.Sween

17、ey."Causesandconsequencesofearningsmanipulation:Ananalysisoffirmssubjecttoenforcementactionsbythesec."Contemporaryaccountingresearch13.1(1996):1-36.Healy,PaulM.,andJamesM.Wahlen."Areviewoftheearningsmanagementliteratureanditsimplicationsforstandardsetting."Accountinghorizons13.4(

18、1999):365-383真实盈余管理Roychowdhury,Sugata."Earningsmanagementthroughrealactivitiesmanipulation."JournalofAccountingandEconomics42.3(2006):335-370.Cohen,DanielA.,AiyeshaDey,andThomasZ.Lys."Realandaccrual-basedearningsmanagementinthepre-andpost-Sarbanes-Oxleyperiods."TheAccountingRevi

19、ew83.3(2008):757-787.盈余管理动机：Burgstahler,David,andIliaDichev."Earningsmanagementtoavoidearningsdecreasesandlosses."Journalofaccountingandeconomics24.1(1997):99-126.Sweeney,AmyPatricia."Debt-covenantviolationsandmanagers'accountingresponses."JournalofAccountingandEconomics17.3(

20、1994):281-308.TEOHSH,WELCHI,WONGTJ.1998.Earningsmanagementandthe10ngrunmarketperformanceofinitialpublicofferingsJ.TheJournalofFinance,53(6):1935-74.DegeorgeF,Pate1J,ZeckhauserR.EarningsManagementtoExceedThresho1ds*J.TheJourna1ofBusiness,1999,72(1):1-33.7. Regu1ationDisc1osureandAccountingstandards(信

21、息披露和会计准则)Stig1er,GeorgeJ."Thetheoryofeconomicregu1ation."TheBe11journa1ofeconomicsandmanagementscience(1971):3-21.RossS.Disc1osureregu1ationinfinancia1markets:imp1icationsofmodernfinancetheoryandsigna1ingtheoryJ.Issuesinfinancia1regu1ation,1979,5:177-202.VerrecchiaRE.Discretionarydisc1osur

22、eJ.Journa1ofaccountingandeconomics,1983,5:179-194.Skinner,Doug1asJ."Whyfirmsvo1untari1ydisc1osebadnews."Journa1ofaccountingresearch32(1994):38-38.Hea1yPM,Pa1epuKG.Informationasymmetry,corporatedisc1osure,andthecapita1markets:Areviewoftheempirica1disc1osure1iteratureJ.Journa1ofaccountingand

23、economics,2001,31(1):405-440.Ba11,Ray,S.P.Kothari,andAshokRobin."Theeffectofinternationa1institutiona1factorsonpropertiesofaccountingearnings."Journa1ofaccountingandeconomics29.1(2000):1-51.Barth,MaryE.,WayneR.Landsman,andMarkH.Lang."Internationa1accountingstandardsandaccountingqua1ity."Journa1ofaccountingresearch46.3(2008):467-498.8. Financialreportingquality(basedonaccountingconservatism)Basu,S.1997.Theconservatismprincipleandtheasymmetrictimelinessofearnings.JournalofAccountingandEconomics24(1):3-37.Watts,R.L.2003a.ConservatisminAccountingPartI