谢谢先~~
我需要如下两篇文献:
(1)
Dechow, P.M., Sloan, R.G., Sweeney, A.P., 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research, 13, 1-36.
这篇找不到相关链接,不知道谁会有收藏?
(2) 已解决。
Beneish, M.D., 1997. Detecting GAAP violation: Implications for assessing earnings management among firms with extreme financial performance. Journal of Accounting and Public Policy, 16, 271-309.
http://www.sciencedirect.com/science?_ob=ArticleURL&_udi=B6VBG-3SX293N-2&_user=10&_rdoc=1&_fmt=&_orig=search&_sort=d&view=c&_acct=C000050221&_version=1&_urlVersion=0&_userid=10&md5=2d56e006274c6d1c34fdde4a76ba38ff
[此贴子已经被作者于2009-5-21 12:56:34编辑过]