大股东控制下的配股融资与盈余管理研究

上海交通大学博士学位论文大股东控制下的配股融资与盈余管理研究姓名：张祥建申请学位级别：博士专业：企业管理指导教师：陈琦伟20050501大股东控制下的配股融资与盈余管理研究作者：张祥建学位授予单位：上海交通大学参考文献(198条)1.AbarbanellJ.TLehavyCanstockrecommendationspredictearningsmanagementandanalysts'earningsforecasterrors?19982.AdielTReinsuranceandthemanagementofregulatoryratiosandtaxesintheproperty-casualtyinsuranceindustry1996(1-3)3.AuerbachATaxationandcorporatefinancialpolicy20014.BaekJS.J-KKang.KSParkCorporategovernanceandfirmvalue:evidencefromtheKoreanfinancialcrisis20045.BagnoliM.SGWattsTheeffectofrelativeperformanceevaluationonearningsmanagement:agame-theoreticapproach20006.BarberBM.JLyonDetectinglong-runabnormalstockreturns:theempiricalpowerandspecificationofteststatistics19977.BarclayMJ.HoldernessCPrivatebenefitsfromcontrolofpubliccorporations1989(02)8.BarthM.JElliot.MFinnMarketrewardsassociatedwithincreasingearningspatterns19959.BarthM.WBeaver.WLandsmanMarketvaluationimplicationsofnetperiodpensioncost1992(03)10.BartovE.FAGui.JSLTsuiDiscretionary-accrualsmodelsandauditqualifications200111.BeasleyMAnempiricalanalysisoftherelationbetweenboardofdirectorcompositionandfinancialstatementfrand1996(04)12.BeattyA.BKe.KRPetroniDifferentialearningsmanagementtoavoidearningsdeclinesandlossesacrosspubliclyandprivately-heldbanks199913.BeattyA.SChamberlain.JMaglioloManagingfinancialreportsofcommercialbanks:theinfluenceoftaxes,regulatorycapitalandearnings1995(02)14.BeaverWH.EEEngelDiscretionarybehaviorwithrespecttoallowancesforloanlossesandthebehaviorofsecurityprices1996(1-3)15.BeaverWH.MFMcNicholsThecharacteristicsandvaluationoflossreservesofpropertycasualtyinsurers1998(1-2)16.BebchukL.RKraakman.GTriantisStockpyramids,cross-ownership,anddualclassequity:thecreationandagencycostsofseparatingcontrolfromcashflowrights199917.BeneishMDDetectingGAAPviolation:implicationsforassessingearningsmanagementamongfirmswithextremefinancialperformance1997(03)18.BergerPG.EOfekDiversification'seffectonfirmvalue199519.BerleA.GMeansThemoderncorporationandprivateproperty193220.BernardVL.JKThomasEvidencethatstockpricesdonotfullyreflecttheimplicationsofcurrentearningsforfutureearnings199021.BernardVL.DJSkinnerWhatmotivatesmanagers'choiceofdiscretionaryaccruals?1996(1-3)22.BhattacharyaNInvestors'tradesizeandtradingresponsesaroundearningsmanagements:anempiricalinvestigation2001(04)23.BoothL.VAivazian.D-KAsli.V.MaksimovicCapitalstructureindevelopingcountries200124.BoyntonC.PDobbins.GPleskoEarningsmanagementandthecorporatealternativeminimumtax199225.BradleyM.GJarell.EHKimOntheexistenceofanoptimalcapitalstructure:theoryandevidence26.BranderJA.TRLewisOligopolyandfinancialstructure:thelimitedliabilityeffect200127.BrownL.HHigginsManagers'earningssurprisesintheU.S.versus12othercountries200128.BurgstahlerD.DichevIEarningsmanagementtoavoidearningsdecreasesandlosses1997(01)29.CahanSF.BMChavis.RGElementdorfEarningsmanagementofchemicalfirmsinresponsetopoliticalcostfromenvironmentallegislation1997(01)30.ChambersDJEarningsmanagementandcapitalmarketmisallocation199931.ChanK.LKCChan.NJegadeesh.J.LakonishokEarningsqualityandstockreturns200332.ChaneyPK.CMLewisEarningsmanagementandfirmvaluationunderasymmetricinformation199533.ChenKCW.YuanHEarningsmanagementandcapitalresourceallocation:evidencefromChina'saccountingbasedregulationofrightsissues200434.ChungKH.J-KKimCorporateownershipandthevalueofavoteinanemergingmarket199935.ClaessensS.SDjankov.LHPLangTheseparationofownershipandcontrolinEastAsiancorporations200036.ClaessensS.SDjankov.JPHFan.L.H.P.LangDisentanglingtheincentiveandentrenchmenteffectsoflargeshareholdings200237.CoaseRHThefirm,themarketandthelaw193738.CollinsEW.SPKothariAnanalysisoftheintertemporalandcross-sectionaldeterminantsoftheearningsresponsecoefficients198939.CollinsJ.DShackelford.JWahlenBankdifferencesinthecoordinationofregulatorycapital,earningsandtaxes1995(02)40.CormierD.MMagnan.BMorardLagestionsuatégiquedesrésultats:lemodeleanglo-saxonconvient-ilaucontexteSuisse?199841.DasS.HZhangRounding-upinreportedEPS,behavioralthresholdsandearningsmanagement200342.DeAngeloH.LDeAngelo.DJSkinnerAccountingchoiceintroubledcompanies199443.DeAngeloLAccountingnumbersasmarketvaluationsubstitutes:astudyofmanagementbuyoutofpublicshareholders198644.DeAngeloLEManagerialcompetition,informationcostsandcorporategovernance:theuseofaccountingperformancesmeasuresinproxycontests1988(01)45.DechowPM.RGSloan.APSweeneyDetectingearningsmanagement199546.DechowPM.RGSloanExecutiveincentivesandthehorizonproblem:anempiricalinvestigation199147.DechowPM.RGSloanExecutiveincentivesandthehorizonproblem:anempiricalinvestigation199148.DechowP.RSloan.ASweeneyCausesandconsequencesofearningsmanipulation:ananalysisoffirmssubjecttoenforcementactionsbytheSEC199649.DechowPM.SATichardson.IATunaAresmallprofitfirmsboostingaccrualstoavoidlossesandaretheydifferentfromsmalllossfirms?200250.DechowPM.IDDichevThequalityofaccrualsandearnings:theroleofaccrualestimationerrors2002(zk)51.DechowPM.RichardsonSA.TunaLWhyareearningskinky?anexaminationoftheearningsmanagementexplanation200352.DefondML.JJiambalvoDebtco