本文關鍵詞：財務會計信息質量評價的若干問題探討，由筆耕文化傳播整理發(fā)布。

目前國內對控制權轉移對財務報告的影響的研究仍有待完善, 特別是在企業(yè)控制權方面, 未能準確描述政府的影響作用, 對于樣本的研究仍局限于上市公司整體的層面, 尚未深入分析不同類型公司的對比變化。我國國有企業(yè)正處于轉型的關鍵時期, 證券市場正在逐步成熟, 但還與國外發(fā)達證券市場相比有較大的差距。環(huán)境的差異導致缺少可比的基礎, 使國外的研究成果無法移植到我國情況中來。會計改革應體現中國特色, 這是由我國市場經濟發(fā)展的現狀所決定的( 劉玉廷, 2001) 。因此, 結合我國國情進一步研究民營化對財務報告質量的影響既困難又十分必要, 而且具有很強的理論價值和現實指導意義。

參考文獻:

[ 1] 李善民、曾昭灶:《控制權轉移的背景與控制權轉移公司的特征研究》《, 經濟研究》2003 年第11 期。

[ 2] 劉玉廷《: 〈企業(yè)會計制度〉》的中國特色與國際慣例的充分協調》《, 中國證券報》2001 年。

[ 3] 王永海:《財務會計信息質量評價的若干問題探討》《, 會計師》2006 年第4 期。

[ 4] 魏明�！�: 會計信息質量經驗研究的完善與運用》《, 會計研究》2005 年第3 期。

[ 5] 姚長輝、嚴歡《: 關于并購對我國上市公司經營業(yè)績影響的分析》《, 經濟科學》1999 年第9 期。

[ 6] Aharony, J., Lee, C.J. and wong, T.J. "Financial Packaging of IPO Firms in China". Journal ofAccounting Research, 2000.

[ 7] Bortolotti,B. and Faccio, M. "Reluctant Privatization". ECGI-Working Paper 2004.

[ 8] Boubakri, N. and Cosset, J. "The Financial and Operating Performance of Newly Privatized Firms:Evidence from Developing Countries".The Journal of Finance, 1998.

[ 9] Brous,P.A. and O. Kini. "The Valuation Effects of Equity Issues and the Level of Institutional Ownership: Evidence from Analysts‘Earnings Forecasts". Financial Management( Spring) , 1994.

[ 10] Denis, D. J. and T. A.Kruse."Managerial Discipline and Corporate Restructuring Following Performance Declines". Journal of FinancialEconomics, 2000.

[ 11] Eckbo.B.E. "Horizontal Mergers, Collusion and Stockholder Wealth". Journal of Financal Economics, 1983.

[ 12] El- Gazzar, S. M. "Predisclosure Information and Institutional Ownership: A Cross- sectional Examination of Market RevaluationsDuring Earnings Announcement Periods". The Accounting Review,1998.37

[ 13] Erickson, M. and Wang, S. "Earnings Management by Acquiring Firms in Sock for Stock Mergers". Journal of Accounting and Economics,1999.

[ 14] Frydman, R., Gray, C., Hessel and M. Rapaczynski, A. "When does privatization work? The impact of private ownership on corporateperformance in the transition economies". Quarterly Journal of Economics, 1999.

[ 15] Ghosh, A."Does Operating Performance Really Improve Following Corporate Acquisitions?". Journal of Corporate Finance ,2001.

[ 16] Gupta, N. "Partial Privatization and FirmPerformance". The Journal of Finance,2005.

[ 17] Healy, P M., K. G. Palepu, and R. S. Ruback. "Does Corporate Performance Improve after Mergers?" .Journal of Financial Economics,1992.

[ 18] Jarrell. G. A. and A. Poulsen. "The Returns toAcquiring Firms in Tender Offers: Evidence fromThree Decades". Financial Management,1989.

[ 19] Jensen, M. C. and R. Ruback."The Market for Corporate Control: The Scientific Evidence" . Journal of Financial Economics, 1983.

[ 20] Kaplan. S . "The effects ofManagement Buyouts on Operating Performance and Value". Journal of Financial Economics,1989.

[ 21] Kim, Y. and Park,M.S. "Pricing of seasoned EquityOffers and EarningsManagement".Journal ofFinancial and Quantitative Analysis,2005.

[ 22] Linn, S. C. and J. A, Switzer. "Are Cash Acquisitions Associated with Better Post- combination Operating Performance Than StockAcquisitions?" Journal of Banking and Finance,2001.

[ 23] Loughran, T. and A. M. Vijh. "Do Long- termShareholders Benefit fromCorporate Acquisitions?" The Journal of Finance, 1997.

[ 24] Louis,H."Earnings Management and The Market Performance ofAcquiring Firms". Jounal of Financial Economics, 2004.

[ 25] Manne, H. "Mergers and the Market for Corporate Control". Journal of Political Economy, 1965.

[ 26] Opler, T. and J.Sokobin. "Does Coordinated institutional Share holder ActivismWork? An Analysis of the Activities of the Councilof Institutional Investors". Working Paper. The Ohio State University.1997.

[ 27] Perroti,E.C., Thadden,E.L. "Strategic transparency and informed trading: Will capital market integration force convergence of corporategovernance?" Working Paper. Universite‘de Lausanne. Lausanne.2002.

[ 28] Perroti,E.C., Thadden,E.L."Dominant investors and strategic transparency".Working Paper. Universite‘de Lausanne, Lausanne. 2003.

[ 29] Perry, S.E. and Williams, T.H. "Earnings Management Preceding Management Buyout Offers". Journal of Accounting and Economics,1994.

[ 30] Potter, G. "Accounting Earnings Announcements, Institutional Investor Concentration, and Common Stock Returns". Journal of AccountingResearch , Spring, 1992.

[ 31] Schwert, G. W. "Markup Pricing in Mergers and Acquisition". Journal of Finacial Economics, 1996.

[ 32] Shivakumar, L. "Do Firms Mislead Investors by Overstating Earnings before Seasoned Equity Offerings?" Journal of Accounting andEconomics, 2000.

[ 33] Sun, Q.and TongWH.S. "China Share Issue Privatization: the Extent of Its Success". Journal of Financial Economics, 2003.

[ 34] Teoh, S.H., Welch, I. and Wong, T.J. "Earnings Management and the Underperformance of Seasoned Equity Offerings". Journal ofFinancial Economics, 1998.

[ 35] Useem, M. "Investor Capitalism: HowMoneyManagers Are Changing the Face of Corporate America". BasicBooks, 1996.

[ 36] Wang, X., Xu, L.C. and Zhu, T. "State- Owned Enterprises Going Public". Economics of Transition 2004.

上一頁  1 2 3  下一頁

  本文關鍵詞：財務會計信息質量評價的若干問題探討，由筆耕文化傳播整理發(fā)布。