3Roodman David. How to Do xtabond2: An Introduction to "Difference" and "System" GMM in Stata, 2006, the Center for Global Development Working Paper Number 103. 被引量：1
2Healy,P. and K.G. Palep., 1990, "Effectiveness of Accounting-based Dividend Covenants",Journal of Accounting and Economics 12 (1-3):pp.97-124. 被引量：1
3Healy, P.M., 1985, "The Effect of Bonus Schemes on Accounting Decisions", Journal of Accounting and Economics,7( 1 ):pp.85-107. 被引量：1
4Moyer,S.,1990, "Capital Adequacy Ratio Regulations and Accounting Choices in Commercial Banks",Journal of Accounting and Economics, 12(1):pp.123-154. 被引量：1
5Perry, S. and R. Grinaker, 1995, "Earnings Expectations and Discretionary Research and Development Spending" ,Accounting Horizons, 8 (4):pp.43-51. 被引量：1
6Petroni, K R.,S. Ryan and J.Walden, 1999, "Discretionary and Nondiscretionary Revisions of Loss Reserves by Propertycasualty Insurers: Differential Implications for Future Profitability, Risk, and Market Value" ,Working paper,Indiana University. 被引量：1
7Petroni, K. R., 1992, "Optimistic Reporting in the Property Casualty Insurance Industry" ,Journal of Accounting and Economics, 15 (3):pp.485-508. 被引量：1
8Schipper, K., 1989, "Commentary on Earnings Manage ment",A ccounting Horizons, 3 (4):pp.91-102. 被引量：1
9Scholes, M., G.P. Wilson and M. Wolfson,1990,"Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks',Review of Financital studies,3 (4):00.625-650. 被引量：1
10Teoh, S.H., T.J. Wong and G. Rao, 1998, "Are Accruals during Initial Public Offerings Opportunistic?" ,Review of A ccounting Studies, 3 (1- ):pp. 175-208. 被引量：1
