6Herrmann,D,Inoue,T.&Thomas, W.B. Are There Benefits to Restating Japanese Financial Statements According to U.S. GAAP [J]. The Journal of Financial Statement Analysis,199,62 (1):61-73. 被引量:1
7Spiess K, Affeck-Graves J, Under performance in long-run stock returns following seasoned equity offerings [J] .Jouranl of Financial Economics,1995(2). 被引量:1
8Paul M.Healy and James M Wahlen, A review of the earnings management literature and its implication for standard setting [J] .Ac- counting Horizons,1999(12). 被引量:1