世界十大高楼（3）

2. Earnings Management

 (1) Contracting and Earnings Management

Required Readings

DeFond, Mark L., and Jim Jimbalvo, 1994, Debt covenant violation and manipulation of accruals, Journal of Accounting & Economics, 17, 145-176.

Guidry, F., A. Leone and S. Rock, Earnings-based bonus plans and earnings management by business unit managers, Journal of Accounting and Economics .

Healy, Paul, 1985, The impact of bonus schemes on the selection of accounting principles, Journal of Accounting & Economics 7, 85-107.

Additional Readings

Beneish, M., 1999, Incentives and penalties related to earnings overstatements that violate GAAP, 74, The Accounting Review.

Gaver, J., K. Gaver and J. Austin, 1995, Additional evidence on bonus plans and income management, Journal of Accounting and Economics 19, 3-28.

Holthausen, R., D. Larcker and Sloan, 1995, Annual bonus schemes and the manipulation of earnings, Journal of Accounting and Economics 19, 29-74.

Jones, Jennifer J., 1991, Earnings management during import relief investigations, Journal of Accounting Research 29, 193-228.

Rajgopal, S. and M. Venkatachalam, 1999, Is institutional ownership associated with earnings management and the extent to which stock prices reflect future earnings.

Wang, S.W. and J. Han, 1998, Political costs and earnings management of oil companies in the 1990 Persion Gulf crisis, Accounting Review.

Watts, Ross L. and Jerold Zimmerman, 1986, The contracting process, in Positive Accounting Theory (Prentice Hall, NJ).

De Angelo, Linda E., 1988, Managerial competition, information costs, and corporate governance: The use of accounting performance measures in proxy contests, Journal of Accounting & Economics 10, 3-36.

Watts, Ross L. and Jerold L. Zimmerman, 1986, Chapter 9: Compensation plans, debt contracts, and accounting procedures, in positive Accounting Theory (Prentice Hall, NJ).

De Angelo, Linda E., 1988, Managerial competition, information costs, and corporate governance: The use of accounting performance measures in proxy contests, Journal of Accounting & Economics 10, 3-36.

Watts, Ross L. and Jerold L. Zimmerman, 1986, Chapter 9: Compensation plans, debt contracts, and accounting procedures, in positive Accounting Theory (Prentice Hall, NJ).

Watts, Ross L. and Jerold L. Zimmerman, 1986, Chapter 10: Accounting and the political process, in Positive Accounting Theory (Prentice Hall, NJ).

Hand, John R. M., 1989 Did firms undertake debt-equity swaps for an accounting paper profit or true financial gain? The Accounting Review 64, 587-623.

Petroni, Kathy R., 1992, Optimistic reporting within the property-casualty insurance industry, Journal of Accounting & Economics 15, 485-508.