6Report and Recommendations Pursuant to Section 133 of the Emergency Economic Stabilization Act of 2008 : Study on Mark-To-Market Accounting, OFFICE OF THE CHIEF ACCOUNTANT DIVISION OF CORPORATION FINANCE, UNITED STATES SECURITIES AND EXCHANGE COMMISSION, 2008. 12. 30. 被引量:1
7[1]Arya, A., Glover, J., S. Sunder. Earnings management and revelation principle. Review of Accounting Studies. 1998 被引量:1
8[2]DeAngelo, L. E.. Accounting numbers as market valua tion substitutes: A study of management buyouts of public shareholders. The Accounting Review,July, 1986 被引量:1
9[3]Dechow,P. Sloan,R.,Sweeney,A..Detecting earnings management. The Accounting Review 70,1995 被引量:1
10[4]Katherine Schipper. Commentary on earnings manage ment,Accounting Horizons 1989 Dec. Jones,J.. Earnings man agement during import relief investigation. Journal of Accounting Research 29,1991 被引量:1