1STUBBEN, S.R., 2006, Do Firms Use Discretionary Revenues to Meet Earnings and Revenue Targets ?, Graduate School of Business Stanford University Working Paper. 被引量:1
2JONES, J., 1991, Earnings Management During Import Relief Investigations, Journal of Accounting Research, 29. 被引量:1
3DECHOW, E etc., 1995, Detecting Earnings Management, The Accounting Review, 70. 被引量:1
4BARTH, M. etc., 2005, Accruals, Accounting-Based Valuation Models, and the Prediction of Equity Values, Journal of Accounting, Auditing & Finance, 20. 被引量:1
5KOTHARI, S.P. etc,. 2005, Performance Matched Discretionary Measures, Journal of Accounting and Economics, 39. 被引量:1