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| 公司治理结构与会计信息披露:一个理论分析框架 |
发布时间:2007-08-17 阅读次数:
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Mwb中国论文网 参考文献:Mwb中国论文网 [1]l李维安,《公司治理教程》,上海人民出版社,2002年版。Mwb中国论文网 [2]张维迎,《法律制度的信誉基础》,《经济研究》2002年第1期。Mwb中国论文网 [3]Ball, R., Kothari, S.P., Robin, A., 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics 29, 1–51.Mwb中国论文网 [4]Bushman, R., Smith, A., 2001. Financial accounting information and corporate governance. Journal of Accounting and Economics 32, 237–333.Mwb中国论文网 [5]Claessens, Stijin, Djankov, Simeon, Fan, Joseph, Lang, Larry, 2002. Disentangling the incentive and entrenchment effects of large shareholders, Journal of Finance, 57, 2741-2771.Mwb中国论文网 [6]Fama, .E.,1980. Agency problems and the theory of the firm. Journal of Political Economy 88, 288-307.Mwb中国论文网 [7]Fama, E., Jensen, M., 1983. Separation of ownership and control. Journal of Law and Economics 26, 301–325.Mwb中国论文网 [8] Fan, J., and Wong, T.J., 2002. Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics 33, 401-425.Mwb中国论文网 [9]Healy, P. M. and K. G. Palepu. 2001.Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics 31: 405-440.Mwb中国论文网 [10]Jensen, M., and W. Meckling. 1976. Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure. Journal of Financial Economics 3, no. 4 (October): 305-60.Mwb中国论文网 [11]Jensen, M., and K. Murphy. 1990. Performance Pay and Top-Management Incentives. Journal of Political Economy 98: 225-64.Mwb中国论文网 [12]Johnson, Simon, La Porta, Rafael, Lopez de Silanes, Florencio, and Shleifer, Andrei, 2000. Tunneling. American Economic Review 90, 22-27.Mwb中国论文网 [13]La Porta, R., F. Lopez-De-Silanes, and A. Shleifer. 1999. Corporate Ownership around the World. Journal of Finance 54, no. 2:471-517.Mwb中国论文网 [14] Leuza C. , D. Nandab, and Peter D. Wysockic, 2003. Earnings management and investor protection: an international comparison, Journal of Financial Economics 69, 505-527.Mwb中国论文网 [15]Morck, R., B. Yeung, and W. Yu. 2000. The Information Content of Stock Markets: Why Do Emerging Markets Have Synchronous Stock Price Movements? Journal of Financial Economics 59:215-60.Mwb中国论文网 [16]Shleifer, A., and Vishny, R., 1986. Large shareholders and corporate control. Journal of Political Economy 94(3), 461-88.Mwb中国论文网 [17]Shleifer, A., and Vishny, R., 1997. A survey of corporate governance. Journal of Finance 52(2), 737-783.Mwb中国论文网 [18] Wallace, J. 1997. Adopting Residual Income-Based Compensation Plans: Do You Get What You Pay For。 Journal of Accounting and Economics 24: 275-300. |
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