专业文献(2.26)

会计专业文献选读

五.主要参考文献 （一） 经典书目

1. W·H·比弗著，薜云奎主译：财务呈报：会计革命，中国人民大学出版社，2009年 2. 威廉姆·R·司可脱 陈汉文等译：财务会计理论，中国人民大学出版社，2012年 3. 罗斯·L·瓦茨，陈少华.黄世忠等译：实证会计理论 东北财经大学出版社2012年

（二）会计专业相关期刊

4. 《会计研究》，中国会计学会主办 5. 《财务与会计》，中国财政杂志社主办 6. 《财会通讯》，财会通讯杂志社 7. 《审计研究》，中国审计学会主办 8. 《中国财务与会计研究》，清华大学.香港理工大学主办 9. 《中国会计评论》，北京大学等主办 10. 《中国内部审计》，中国内部审计学会主办 11. 《经济研究》，中国社会科学院经济研究所主办 12. 《管理世界》，国务院发展研究中心主办 13. 《金融研究》，中国人民银行总行金融研究所.中国金融学会 14. 《中国社会科学》，中国社会科学院主办 15.

（三）会计、审计与税收经典英文文献

Part1 Methodology in empirical accounting research

1.Brown, S.J. and J.B. Warner. “Using daily stock returns: the case of event studies.” Journal of

Financial Economics (March 1985): 3-32.

2.Dechow, P.M., A. Hutton, and R. Sloan. “Economic consequences of accounting for stock-based

compensation.” Journal of Accounting Research (1996 supplement): 1-20.

Part2 Measurement perspective of accounting

1.Holthausen, R.W. and R.L. Watts. “The relevance of the value relevance literature for financial accounting standard setting.” Journal of Accounting & Economics (2001): 3-76.

2.Ohlson, J.A. “Earnings, Book Values, and Dividends in Equity Valuation.” Contemporary Accounting Research (Spring 1995): 661-687.

3.Lee, C.M.C. “Accounting-based valuation: impact on business practices and research.” Accounting Horizons, (December 1999): 413-426.

4.Botosan, C. “Disclosure level and the cost of equity capital.” The Accounting Review (July 1997): 323-349.

Part3 Positive accounting theory and earnings management

1.Healy, P.H. and J.M. Wahlen, 1999, A review of the earnings management literature and its implications for standard setting Accounting Horizons 13, 365-384. Part 4 Earnings persistence and quality

1. DeFond, M., and C. W. Park. 2001. The reversal of abnormal accruals and the market valuation of earnings surprises. The Accounting Review 76 (July): 375–404.

2.Sloan, R. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review (July): 289-315.

Part5 Accounting and Corporate Governance

1.Bushman, R., Q. Chen, E. Engel, and A. Smith, 2004. Financial accounting information, organizational complexity and corporate governance systems, Journal of Accounting and Economics 37: 167-201.

2.Engel, E., R. Hayes and X. Wang, 2003. CEO turnover and properties of accounting information, Journal of Accounting and Economics 36: 197-226.

3. La Porta,Lopez-de-Silanes,F.,Andrei Shleifer,Robert W.Vishiny, 2000, Investor Protection and Corporate Governance ,Journal of Financial Economics58,3---27. Part 6 Law, regulation, and accounting

1.Chen, K.C.W. and H. Yuan, earnings management and resource allocation: evidence from China accounting-based regulation of rights issues,? The Accounting Review Vol. 79 (2004): 645-665. Part 7 Auditing

1.Teoh,S.H. and T.J. Wong, 1993, Perceived Auditor Quality and the Earnings Response Coefficients, The Accounting Review 68,346---67

2.Schwaitz K, B. and K.Menon. Auditor Switches by Failing Firms. The Accounting Review, 1985,60 April:248-261 Part 8 taxation

1.Douglas A. Shackelforda,2001Terry Shevlin Empirical tax research in accounting, Journal of Accounting and Economics,31 (2001) 321–387

2.John R. Grahama, Jana S. Raedyb, 2012.Douglas A. Shackelfordb, Research in accounting for income taxes, Journal of Accounting and Economics,53(2012)

3.Jeong-Bon Kima,1, Yinghua Lib,n, Liandong Zhanga,2011Corporate tax avoidance and stock price crash risk: Firm-level analysis,Journal of Accounting and Economics,100(2011)

4.Verrecchia, Robert E.Stephanie A2012 Capital Gains Taxes and Expected Rates of Return,Sikes, . Accounting Review. May2012, Vol. 87 Issue 3, p1067-1086.

5.Moore, Michael L.Steece, Bert M.Swenson, Charles W.1985Some Empirical Evidence on Taxpayer Rationality. Accounting Review. Jan1985, Vol. 60 Issue 1, p18. 15p.

6.Laux, Rick C. 2013The Association between Deferred Tax Assets and Liabilities and Future Tax Payments. Accounting Review. Jul2013, Vol. 88 Issue 4, p1357-1383.

（四）财务管理英文经典文献

Part 1 Introduction and Overview of Corporate Finance

1.Brennan, 1995, “Corporate finance over the past 25 years”, Financial Management 24, Summer, 9-22

2.Hart, O., 1989, “An economist’s perspective on the theory of the firm”, Columbia Law Review 89, 1757-1774 3.Williamson, O., 1981, “The modern corporation: origins, evolution, attributes”, Journal of Economic Literature 1537-1568.

4.Graham, J. and Harvey, C. 2000. “The Theory and Practice of Corporate Finance: Evidence from the Field”. Journal of Financial Economics 60, 187-244. Part 2 Corporate Finance: Agency Theory and Ownership

1.Fama, E., and Jensen, M. 1983. “Agency Problems and Residual Claims”. Journal of Law and Economics, 327-349

2.Fama, E., and Jensen, M. 1983. “Separation of Ownership and Control”. Journal of law and economics, 301-325.

3.Fama, E. 1978. “The Effects of a Firm’s Investment and Financing Decisions on the Welfare of Its Securityholders”. American Economic Review 68, 272-284.

4.Jensen, M., and Meckling, W. 1976. \of the Firm: Managerial Behavior, Agency Costs and Ownership Structure,\ 5.Demsetz. 1983. “The Structure of Ownership and the Theory of the Firm”. Journal of Law and Economics 26, 375-390.

6.Jensen, M. 1986. “Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers”. American Economic Review, 323-329.

7.Myers, S. 1977. “The Determinants of Corporate Borrowing”. Journal of Financial Economics 5, 146-175.

8.Parrino, R., and Weisbach, M. 1999. “Measuring Investment Distortions Arising from Stockholder-bondholder Conflict”. Journal of Financial Economics 53, 3-42 9.Harford, J. 1999. “Corporate Cash Reserves and Acquisitions”. Journal of Finance 54, 1969-1997.

10.Opler, T., Pinkowitz, L., Stulz, R., and Williamson, R. 1999. “The Determinants and Implications of Corporate Cash Holdings”. Journal of Financial Economics, 52, 3-46.

11.Lie, E. 2000. “Excess Funds and Agency Problems: An Empirical Study of Incremental Cash Disbursements”. Review of Financial Studies 13, 219-248.

12.Morck, R., Shleifer, A., and Vishny, R. 1988. “Management Ownership and Market Valuation: An Empirical Analysis”. Journal of Financial Economics, 293-315. Part 3 Corporate Finance: Information, Investors and Corporate Policy

1.Akerlof, George. 1970. “The market for “lemons”: Qualitative Uncertainty and the Market Mechanism”. Quarterly Journal of Economics, 89, 488-500.

2.Ross, S. 1977. “The Determinants of Capital Structure: The Incentive-signaling Approach”. Bell Journal of Economics 8, 23-40.

3.Myers, S.C., and Majluf, N.? 1984. “Corporate Financing and Investment Decisions When Firms Have Information That Investors Do Not Have”. Journal of Financial Economics, 187-221.

4.Hart, O. 2001. “Financial Contracting”. Journal of Economic Literature 39, 1079-1100.

5.Thakor. 1989. “Strategic Issues in Financial Contracting: An Overview”. Financial Management, 39-58.

6.Spence, Michael. 1973. “Job market signaling”. Quarterly Journal of Economics, 87, 355-74.

7.Rothschild, Michael., and Stiglitz, Joseph. 1976. “Equilibrium in Competitive Insurance Markets: an Essay on the Economics of Imperfect Information”. Quarterly Journal of Economics, 90, 629-649.

8.Grossman, Sanford., and Stiglitz, Joseph E. 1980. “On the Impossibility of Informationally Efficient Markets”. American Economic Review, 70, 393-408.

9.Merton, Robert C. 1987. “A Simple Model of Capital Market Equilibrium with Incomplete Information”. Journal of Finance, 483-510.

Part 4 Corporate Finance: Capital Structure, Financing Decisions, Investment and Taxes

1.Miller, M., and Modigliani, F. 1958.“The Cost of Capital, Corporation Finance, and the Theory of Investment”. American Economic Review, 261-297.

2.Miller, M., and Modigliani, F. 1963. “Corporate Income Taxes and the Cost of Capital: A Correction”. American Economic Review, 433-443.

3.Harris, M. and A. Raviv. 1991. “The Theory of Capital Structure”. Journal of Finance, 297-368.

4.Baker, M., and Wurgler, J. 2002. “Market Timing and Capital Structure”, Journal of Finance, 1-32.

5.Frank, M., and Goyal, V. 2003. “Testing the Pecking Order Theory of Capital Structure”, Journal of Financial Economics 67, 217-248.

6.Mehrotra, V., Mikkelson, M., and Partch, M. 2003. “The Design of Financial Policies in Corporate Spin-offs”. Review of Financial Studies 16, 1359-1388.

7.Berger, P., Ofek, E., and Yermack, D. 1997. “Managerial Entrenchment and Capital Structure Decisions”. Journal of Finance, 1411-1437.

8.Masulis, R., 1980. “The Effects of Capital Structure Change on Security Prices: A Study of Exchange Offers”. 1980. Journal of Financial Economics, 139-178.

9.Chemmanur, T., and Paolo, F. 1999. “A Theory of the Going-Public Decision”. Review of Financial Studies 12, 249-279.

10.Dunbar, C. 1995. “The Use of Warrants as Underwriter Compensation in Initial Public Offerings”. Journal of Financial Economics 38, 59-78.

11.DeAngelo, H., and Masulis, R. 1980. “Optimal Capital Structure under Corporate and Personal Taxation”. Journal of Financial Economics 8, 3-29.

12.Miller, M. 1977. “Debt and Taxes”. Journal of Finance 32, 261-275.

13.Graham, J. 2000. “How Big are the Tax Benefits of Debt?”. Journal of Finance 55, 1901-1941.

14.Graham, J. 2003. “Taxes and Corporate Finance: A Review”. Review of Financial Studies 16, 1075-1129.

15.Kaplan, S., and Stromberg, P. 2003. “Financial Contracting Theory Meets the Real World: An Empirical Analysis of Venture Capital Contracts”. Review of Economic Studies, 285-315.

16.Andrade, G., and Kaplan, G. 1998. “How Costly is Financial (Not Economic) Distress? Evidence from Highly Leveraged Transactions that Became Distressed”. Journal of Finance 53, 1443-1493.

17.Kaplan, S., and Zingales, L. 1997. “Do Financing Constraints Explain Why Investment Is Correlated With Cash Flow?”. Quarterly Journal of Economics, 169-215.

18.Gertner, R., and Scharfstein, D. 1991. “A Theory of Workouts and the Effects of Reorganization Law”. Journal of Finance 46, 1189-1222.

19.Froot, K., Scharfstein, D., and Stein, J. 1993. “Risk Management: Coordinating Corporate Investment and Financing Policies”. Journal of Finance 48, 1629-1658. 20.Fama, E., and French, K. 2005. “Financing Decisions: Who Issues Stock”. Journal of Financial Economics, 549-582.

21.Fama, E., and French, K. 2002. \about Dividends and Debt\

Part 5 Corporate Finance: Corporate Governance

1.Shleifer, A., and Vishny, R. 1997. “A Survey of Corporate Governance”. Journal of Finance, 737- 783.

2.La Porta, R., Lopez-de-Silanes, F., Shleifer, A., and Vishny, R. 2000. “Investor Protection and Corporate Governance”. Journal of Financial Economics, 3-27.

3.Brickley, J., Coles, J., and Terry,R. 1994. “Outside Directors and the Adoption of Poison Pills”. Journal of Financial Economics 35, 371-390.

4.Byrd, J., and Hickman, K. 1992. “Do Outside Directors Monitor Managers? Evidence from Tender Offer Bids”. Journal of Financial Economics 32, 195-222.

5.Core, J., Holthausen, R., and Larcker, D. 1999. “Corporate Governance, Chief Executive Officer Compensation, and Firm Performance”. Journal of Financial Economics 51, 371-406.

6.Cotter, J., Shivdasani, A., and Zenner, M. 1997. “Do Independent Directors Enhance Target Shareholders Wealth During Tender Offers?”. Journal of Financial Economics 43, 195-218.

7.Harford, J. 2003. “Takeover Bids and Target Directors’ Incentives: The Impact of a Bid on Directors’ Wealth and Board Seats”. Journal of Financial Economics, 51-83. 8.Denis, D., and Sarin, A. 1999. “Ownership and Board Structures in Publicly Traded Corporations”. Journal of Financial Economics 52, 187-224.

9.Del Guercio, D., Dann, L., and Partch, Megan. 2003. “Governance and Boards of Directors in Close-end Investment Companies”. Journal of Financial Economics 69, 111-152.

10.Gompers, P., Ishii, J., and Metrick, A. 2003. “Corporate Governance and Equity Prices”. Quarterly Journal of Economics 118, 107-155.

11.Hermalin, B., and Weisbach, M. 1988. “The Determinants of Board Composition”. RAND Journal of Economics 19, 589-606.

12.Hermalin, B., and Weisbach, M. 2003. “Boards of Directors as an Endogenously Determined Institution: a Survey of the Economic Literature”. Federal Reserve Bank at New York, Economic policy review, April 2003.

13.Jensen, M. 1993. “The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems”. Journal of Finance, 831-880.

14.Mikkelson, W., and Partch, M. 1997. “The Decline of Takeovers and Disciplinary Managerial Turnover”. Journal of Financial Economics 44, 205-228.

15.Weisbach, M. 1988. “Outside Directors and CEO Turnover”. Journal of Financial Economics 20, 431-460.

16.Yermack, D. 1996. “Higher Market Valuation of Companies with a Small Board of Directors”. Journal of Financial Economics 40, 185-211.

17.Shivdasani, A., and Yermack, D. 1999. “CEO Involvement in the Selection of New Board Member: an Empirical Analysis”. Journal of Finance 54, 1829-1853.

18.Yermack, D. 2004. “Remuneration, Retention, and Reputation Incentives for Outside Directors”. Journal of Finance 59, 2281-2308.

19.Rosenstein, S., and Wyatt, J. 1997. “Inside Directors, Board Effectiveness, and Shareholder Wealth”. Journal of Financial Economics 44, 229-248.

20.Shivdasani, Anil. 1993. “Board Composition, Ownership Structure and Hostile Takeovers”. Journal of Accounting and Economics, 167–198.

21.Fich, E., and Shivdasani, A. 2006. “Are Busy Boards Effective Monitors”. Journal of Finance, 689-724.

22.Ferris, S., Jagannathan, M., and Pritchard, A. 2003. “Too Busy to Mind the Business? Monitoring by Directors with Multiple Board Appointments”. Journal of Finance, 1087-1112.

23.Vafeas, Nikos. 1999. “Board Meeting Frequency and Firm Performance”. Journal of Financial Economics, 113–142.

24.Perry, Tod., and Peyer, Urs. 2005. “Board Seat Accumulation by Executives: A Shareholder's Perspective”. Journal of Finance, 2083–2123.

Part 6 Corporate Finance: Mergers and Acquisitions

1.Mitchell, M. And Mulherin, J. 1996. “The Impact of Industry Shocks on Takeover and Restructuring Activity”. Journal of Financial Economics, 193-229.

2.Shleifer, A. and Vishny, R. 2003. “Stock Market Driven Acquisitions\of Financial Economics, 295-311.

3.Jensen, M., and Ruback, R. 1983. “The Market for Corporate Control: The Scientific Evidence”. Journal of Financial Economics, 5-50.

4.Harford, J. 2005. “What Drives Merger Waves?”. Journal of Financial Economics, 529-560.

5.Jarrell, G.A., Brickley, J. and Netta, J. 1988. “The Market for Corporate control: The Empirical Evidence Since 1980.”? Journal of Economic Perspectives, 2:49-68.

6.Travlos, Nickolaos. 1987. “Corporate Takeover Bids, Methods of Payment, and Bidding Firm’s Stock Returns”. Journal of Finance 42, 943-963.

7.Stulz, R. 1988. “Managerial Control of Voting Rights: Financial Policies and the Market for Corporate Control”. Journal of Financial Economics, 25-54.

8.Healy, Paul., Palepu, Krishna., and Ruback, Richard. 1992. “Does Corporate Performance Improve after Mergers?”. Journal of Financial Economics 31, 135-175.

9.Halpern, Paul. 1982. “Corporate Acquisitions: A Theory of Special Cases? A Review of Event Studies Applied to Acquisitions”. Journal of Finance 38, 297-317. 10.Fuller, K., Netter, J., and Stegemoller, M. 2002. “What do Returns to Acquiring Firms Tell Us? Evidence from Firms That Make Many Acquisitions”. Journal of Finance, 1763-1793

11.Ecobo, Espen. 1983. “Horizontal Mergers, Collusion, and Stockholder Wealth”. Journal of Financial Economics 11, 241-273.

12.Roll, Richard. 1983. “The Hubris Hypothesis of Corporate Takeovers”. Journal of Business 59, 197-216.

13.Fama, E., Fisher, L., Jensen, M., and Roll, Richard. 1969. “The Adjustment of Stock Prices to New Information”. International Economic Review 1, 1-21.

14.Dodd, P., and Warner, J. 1983. “On Corporate Governance: a Study of Proxy Contests”. Journal of Financial Economics 11, 401 - 438.

15.Brown, Stephen., and Warner, Jerold. 1980. “Measuring Security Price Performance”. Journal of Financial Economics 8, 205-285.

16.Brown, Stephen., and Warner, Jerold. 1985. “Using Daily Stock Returns: The Case of Event Studies”. Journal of Financial Economics 14, 3-32.

17.MacKinlay, C. 1997. “Event Studies in Economics and Finance”. Journal of Economic Literature 35, 13-39.

18.Dann, L.Y., and DeAngelo, H. 1983. “Standstill Agreements, Privately Negotiated Stock Repurchases and the Market for Corporate Control”. Journal of Financial Economics, 275-300

19.Martin, K., and McConnell, J. 1991. “Corporate Performance, Corporate Takeovers, and Management Turnover”. Journal of finance, 671-687.

20.Kaplan, S., and Weisbach, M. 1992. “The Success of Acquisitions: Evidence from Diverstitures”. Journal of Finance 47, 107-138.

21.Kaplan, S. 1989. “The Effects of Management Buyouts on Operating Performance and Value”. Journal of Financial Economics 24, 217-254.

22.Kaplan, S., and Stein, J. 1990. “How Risky is the Debt in Highly Leveraged Transactions?”. Journal of Financial Economics, 215-246.

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