经典会计英文文献目录100篇

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100篇英文经典文献

share with 各位会计、财务专业的同学...（P.S.读英文期刊绝对是体力活...开读前一定要吃好睡好...）这些是会计学的基础文献，是所有其他文献的参考文献~~~经典文献（The 100 articles with the highest citation index-until 1996）参考：Lawrence D. Brown, 1996, “Influential Accounting Articles, Individuals, Ph. D Granting Institutions and Faculties; A Citational Analysis”, Accounting, Organizations and Society, Vol.21, NO.7/8, P726-7281. Ball, R. an d Brown, P., 1968, “An Empirical Evaluation of Accounting Income Numbers”, journal of Accounting Research, Autumn, pp. 159-1781. 2.Watts R.L., Zimmerman J., 1978, “Towards a Positive Theory of theDetermination of Accounting Standards”, The Accounting Review, pp. 112-1342. 3.Healy P.M, 1985, “The Effect of Bonus Schemes on Accounting Decisions”,Journal of Accounting and Economics, April, 85-1073.Hopwood A. G., “Towards an Organizational Perspective for the Study ofAccounting and Information Systems”, Accounting, Organizations and Society (No.1, 1978) pp. 3-144.Collins, D. W., Kothari, S. P., 1989, “An Analysis of Intertemporal andCross-Sectional Determinants of Earnings Response Coefficients”, journal ofAccounting & Economics, pp. 143-1815.EastonP.D, Zmijewski M.E, 1989, “Cross-Sectional Variation in the Stock MarketResponse to Accounting Earnings Announcements”, Journal of Accou nting andEconomics, 117-1416.Beaver, W. H., 1968, “The Information Content of Annual EarningsAnnouncements”, journal of Accounting Research, pp. 67-927.Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences ofAccounting Choice: Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-1178.Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock PriceBehavior: Empirical Tests. Journal of Accounting Research, Autumn, 246-2769.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation ofAlternative Proxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting and Economics, 61-8710.Ou J.A., Penman S.H., 1989, “Financial Statement Analysis a nd the Prediction ofStock Returns”, Journal of Accounting and Economics, Nov., 295-32911.William H. Beaver, Roger Clarke, William F. Wright, 1979, “The Associationbetween Unsystematic Security Returns and the Magnitude of Earnings ForecastErrors,” Journa l of Accounting Research, 17, 316-340.12.Burchell S., Clubb C., Hopwood, A., Hughes J., Nahapiet J., 1980, “The Roles ofAccounting in Organizations and Society”, Accounting, Organizations and Society, No.1, pp. 5-2813.Atiase, R.K., 1985, “Predisclosure Info rmation, Firm Capitalization, and SecurityPrice Behavior Around Earnings Announcements”, journal of Accounting Research, Spring, pp.21-36.ler P., O'Leary T., 1987, “Accounting and the Construction of the GovernablePerson”, Accounting, Organizations and Society, No. 3, pp. 235-26615.O'Brien P.C., 1988, “Analysts' Forecasts As Earnings Expectations”, journal ofAccounting & Economics, pp.53-8316.Bernard, V. L., 1987, “Cross-Sectional Dependence and Problems in Inference inMarket-Based Accounting Researc h”, Journal of Accounting Research, Spring, pp.1-4817.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation ofAlternative Proxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting and Economics, 61-8718.Freem an, R. N., 1987, “The Association Between Accounting Earnings and SecurityReturns for Large and Small Firms”, journal of Accounting & Economics, pp.195-22819.Collins, D. W. , Kothari, S. P. and Rayburn, J. D., 1987, “Firm Size and theInformation Content of Prices with Respect to Earnings”, journal of Accounting & Economics, pp. 111-13820.Beaver, W. H., Lambert, R. A. and Morse, D., 1980, “The Information Content ofSecurity Prices, Journal of Accounting & Economics”, March, pp. 3-2821.Foster G., 1977, “Quar terly Accounting Data: Time-Series Properties andpredictive-Ability Results”, The Accounting Review, pp. 201-23222.Christie A.A., 1987, “On Cross-Sectional Analysis in Accounting Research”, journalof Accounting & Economics, December, pp. 231-25823.Loft A., 1986, “Towards a Critica1 Understanding of Accounting: The Case of CostAccounting in theU.K.”, 1914-1925, Accounting, Organizations and Society, No.2, pp.137-17024.GonedesN.J., Dopuch N., 1974, “Capital Market Equilibrium, InformationProduction, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work”, journal of Accounting, 48-12925.Bowen, R. M. , Noreen, E. W. and Lacey, J. M., 1981, “Determinants of theCorporate Decision to Capitalize Interest”, Journal of Accounting & E conomics, August, pp151-17926.Hagerman R.L, Zmijewski M.E, 1979, “Some Economic Determinants of AccountingPolicy Choice”, Journal of Accounting and Economics, August, 141-16127.Burchell S., Clubb, C. and Hopwood, A. G., 1985, “Accounting in its Socia1 Conte xt:Towards a History of Value Added in theUnited Kingdom”, Accounting,Organizations and Society, No. 4, pp.381-41428.Leftwich R.W, 1981, “Evidence of the Impact of Mandatory Changes in AccountingPrinciples on Corporate Loan Agreements”, Journal of Accoun ting and Economics, 3-3629.Bernard, V. L. and Thomas, J . K., 1989, “Post-Earnings Announcement Drift:Delayed Price Response or Risk Premium?”, Journal of Accounting Research, pp.1-3630.WattsR.L., Zimmerman J.L., 1979, “The Demand for and Supply of Account ingTheories: The Market for Excuses”, The Accounting Review, April, pp. 273-305 31.Armstrong J.P., 1987, “the rise of Accounting Controls in British CapitalistEnterprises”, Accounting, Organizations and Society, May, pp. 415-43632.Beaver, W. H. , Lambert, R. A. and Ryan, S. G., 1987, “The Information Content ofSecurity Prices: A Second Look”, journal of Accounting & Economics, July, pp.139-15733.Chambers, A. E., Penman, S.H, 1984, “Timeliness of Reporting and the Stock PriceReaction to Earnings Announcemen ts”, journal of Accounting Research, Spring, pp.21-4734.Collins D.W., Rozeff M.S., Dhaliwal D.S., 1981, “The Economic Determinants of theMarket Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry: A Cross-Sectional Analysis”, Jou rnal of Accounting and Economics, 37-71 35.Holthausen R.W., 1981, “Evidence on the Effect of Bond Covenants andManagement Compensation Contracts on the Choice of Accounting Techniques: The Case of the Depreciation Switch-Back”, journal of Accounting & Economics, March, pp. 73-10936.ZmijewskiM.E., Hagerman R.L., 1981, “An Income Strategy Approach to thePositive Theory of Accounting Standard Settings/Choice”, Journal of Accounting and Economics, 129-14937.Lev B., Ohlson J.A, 1982, “Market-Based Empirical Research in Accounting: AReview, Interpretation, and Ext ension”, Journal of Accounting Research, 249-322 38.Ou J. and Penman S.H., 1989, “Financial Statement Analysis and the Prediction ofStock Returns”, Journal of Accounting and Economics, Nov., 295-32939.Bruns Jr. W.J, Waterhouse, J., 1975, “Budgetary Control a nd OrganizationStructure”, journal of Accounting Research, Autumn, pp. 177-20340.Tinker A.M., Merino B.D., Neimark M., 1982, “The Normative Origins of PositiveTheories: Ideology and Accounting Thought, Accounting, Organizations andSociety”, No. 2, pp. 167-20041.Foster, G., 1980, “Accounting Policy Decisions and Capital Market Research”,journal of Accounting & Economics March, pp. 29-6242.Gibbins M., 1984, “Propositions About the Psychology of Professional Judgement inPublic Accounting”, Journal of Account ing Research, Spring, pp. 103-12543.Hopwood A.G, 1983, “On Trying to Study Accounting in the Contexts in which itOperates”, Accounting, Organizations and Society, No. 2/3, pp. 287-30544.Abdolmohammadi M.J., Wright A., 1987, “An Examination of the Effects ofExperience and Task Complexity on Audit Judgments”, The Accounting Review, pp.1-1345.Berry, A. J., Capps, T., Cooper, D.,Ferguson, P., Hopper, T. and Lowe, E. A., 1985,“Management Control in an Area of the NCB: Rationales of Accounting Practices ina Pub lic Enterprise”, Accounting, Organizations and Society, No.1, pp.3-2846.Hoskin, K.W., Macve R.H, 1986, “Accounting and the Examination: A Genealogy ofDisciplinary Power”, Accounting, Organizations and Society, No. 2, pp. 105-136 47.Kaplan R.S, 1984, “The Evolution of Management Accounting”, The AccountingReview, 390-34148.Libby R., 1985, “Availability and the Generation of Hypotheses in Analytica1Review”, journal of Accounting Research, Autumn, pp. 648-66749.Wilson G.P., 1987, “The Incremental Information Con tent of the Accrual and FundsComponents of Earnings After Controlling for Earnings”, the Accounting Review, 293-32250.Foster, G., Olsen, C., Shevlin T., 1984, “Earnings Releases, Anomalies, and theBehavior of Security Returns”, The Accounting Review, Octo ber, pp.574-603 51.Lipe R.C., 1986, “The Information Contained in the Components of Earnings”,journal of Accounting Research, pp. 37-6852.Rayburn J., 1986, “The Association of Operating Cash Flows and Accruals WithSecurity Returns”, Journal of Accounting Re search, 112-13753.Ball, R. and Foster, G., 1982, “Corporate Financial Reporting: A MethodologicalReview of Empirical Research”, journal of Accounting Research, pp. 161-234 54.Demski J.S, Feltham G.A, 1978, “Economic Incentives in Budgetary ControlSystems”, The Accounting Review, 336-35955.Cooper D.J, Sherer M.J, 1984, “The Value of Corporate Accounting Reports:Arguments for a Political Economy of Accounting”, Accounting, Organizations and Society, No.3, 207-23256.Arrington, C. E., Francis J.R., 1989, “Letting the Chat Out of the Bag:Deconstruction privilege and Accounting Research”, Accounting Organization and Society, March, pp. 1-2857.Fried, D., Givoly, D., 1982, “Financial Analysts' Forecasts of Earnings: A BetterSurrogate for Market Expectations”, journal of Accounting & Economics, October, pp. 85-10758.Waterhouse J. H., Tiessen P., 1978, “A Contingency Framework for ManagementAccounting Systems Research”, Accounting, Organizations and Society, No.3,pp.65-7659.Ashton, R .H., 1974, “Experimental Study of In ternal Control Judgment journal ofaccounting Research”, 1974, pp. 143-15760.Collins D. W., Dent, W. T., 1979, “The Proposed Elimination of Full Cost Accountingin the Extractive Petroleum Industry: An Empirical Assessment of the MarketConsequences”, journ al of Accounting & Economics, March, pp. 3-4461.Watts R.L., Leftwich, R. W., 1977, “The Time Series of Annual Accounting Earnings,journal of Accounting Research”, Autumn, pp. 253-27162.Otley D.T, 1980, “The Contingency Theory of Management Accounting:Achievement and Prognosis”, Accounting, Organizations, and Society, NO. 4,413-42863.Hayes D.C, 1977, “The Contingency Theory of Managerial Accounting”, TheAccounting Review, January, 22-3964.Bea ver, W. H. ,Griffin, P. A. and Landsman, W. R., 1982, “The IncrementalInformation Content of Replacement Cost Earnings”, Journal of Accounting &Economics, July, pp. 15-3965.Libby R., Lewis B.L., 1977, “Human Information Processing Research in Accounting:The State of the Art”, Accounting, Organizations and Society, No.3, pp. 245-268 66.Schipper W., Thompson R., 1983, “The Impact Mergers-Related Regulations onthe Shareholders of Acquiring Firms”, Journal of Accounting Research, 184-221 67.Antle, R., Smith, A., 1986, “An Empirical Investigation of the Relative PerformanceEvaluation of Corporate Executives”, journal of Accounting Research, spring,pp.1-39.68.GonedesN.J., Dopuch N., Penman S.H., 1976, “Disclosure Rules,Information-Production, and Capital Market Equilibrium: The Case of ForecastDisclosure Rules”, Journal of Accounting Research, 89-13769.Ashton, A. H. and Ashton, R. H., 1998, “Sequential Belief Revision in Auditing”, TheAccounting Review, October, pp. 623-641rcker D.F, 1983, “The Association Be tween Performance Plan Adoption andCorporate Capital Investment”, Journal of Accounting and Economics, 3-3071.McNichols M., Wilson G.P., 1988, “Evidence of Earnings Management from theProvision for Bad Debts”, journal of Accounting Research, pp.1-3172.Tomk ins C., Groves R., 1983, “The Everyday Accountant and Researching HisReality”, Accounting, Organizations and Society, No 4, pp361-37473.Dye R.A, 1985, “Disclosure of Nonproprietary Information”, Journal of AccountingResearch, 123-14574.Biddle, G. C. and Li ndahl F. W., 1982, “Stock Price Reactions to LIFO Adoptions:The Association Between Excess Returns and LIFO Tax Savings”, Journal ofAccounting Research, 1982, pp. 551-58875.Joyce E.J., 1976, “Expert Judgment in Audit Program Planning”, journal ofAccounting Research, pp. 29-6076.Kaplan R.S, 1983, “Measuring Manufacturing Performance: A New Challenge forManagerial Accounting Research”, The Accounting Review, 686-70577.Ball R., 1972, “Changes in Accounting Techniques and Stock Prices”, journal ofAccounting Research, Supplement, pp. 1-3878.Ricks W.E, 1982, “The Market’s Response to the 1974 LIFO Adoptions”, Journal ofAccounting Research, 367-38779.Albrecht, W. S., Lookabill L. L., McKeown, J.C., 1977, “The Time-Series Propertiesof Annual Earnings”, journal of Accounting Research, Autumn, pp. 226-24480.DeAngelo L.E, 1981, “Auditor Size and Audit Quality”, Journal of Accounting andEconomics, 183-19981.Merchant K.A., 1981, “The Design of the Corporate Budgeting System: Influenceson Managerial Behavioral and Perfor mance”, The Accounting Review, October, pp.813-82982.Penman S.H, 1980, “An Empirical Investment of the Voluntary Disclosure ofCorporate Earnings Forecasts of Earnings”, Journal of Accounting Research,132-16083.Simunic D., 1980, “The Pricing of Audit Services: Theory and Evidence”, Journal ofAccounting Research, 161-19084.Waller W. S., Felix Jr. W.L., 1984, “The Auditor and Learning from Experience:Some Conjectures”, Accounting, Organizations and Society, No. 3, pp. 383-408 85.Dyckman T.R, Smith A.J, 1979, “Financial Accounting and Reporting by Oil and GasProducing Companies: A Study of Information Effects”, Journal of Accounting and Economics, 45-7586.Holthausen R.W., Verrecchia R.E., 1988, “The Effect of Sequential InformationReleases on the Variance of Price Changes in an Intertemporal Multi-Asset Market”, journal of Accounting Research, Spring, pp.82-10687.Hopwood A. G., 1978, “Towards an Organizational Perspective for the Study ofAccounting and Information Systems”, Accounting, Organizations and Society, No.1, pp. 3-1488.Leftwich R.W, 1983, “Accounting Information in Private Markets: Evidence fromPrivate Lending Agreements”. The Accounting Review, 23-4289.Otley D.T, 1978, “Budget Use and Managerial Performance”, Journal of AccountingResearch, Spring, 122-14990.Griffin, 1977, “The time-series Behavior of Quarterly Earnings: PreliminaryEvidence”, Journal of Accounting Research, spring, 71-8391.Brownell P., 1982, “The Role of Accounting Data in Performance Evaluation,Budgetary Participation, and Organizational Effectiveness”, journal of Accounting Research, Spring, pp. 12-2792.Dhaliwal D.S, Salamon G.L, Smith E.D, 1982, “The effect of Owner Vs ManagementControl on the Choice of Accounting and Economics”, 41-5393.Hopwood A.G., 1972, “An Empirical Study of the Role of Accounting Data inPerformance Evaluation”, journal of Accounting Research, pp. 156-18294.Foster, G., 1981, “Intra-Industry Information Transfers Associated with EarningsReleases”, journal of Accounting & Economics, December, pp. 201-23295.Chua, W. F., 1986, “Radical Developments in Accounting Thought”, TheAccounting Review, October, pp601-63296.Hughes P.J., 1986, “Signalling by Direct Disclosure Under Asymmetric Information”,journal of Accounting & Economics, June, pp. 119-14297.Kinney W.R. Jr., 1986, “Audit Technology and Preference for Auditing Standards”,Journal of Accounting and Economics, 73-8998.Titman S., Trueman B., 1986, “Information Quality and the Valuation of NewIssues”, journal of Accounting& Economics, pp. 159-17299.Wilson G.P., 1986, “The Relative Information Content of Accruals andCash Flows: Combined Evidence at the Announcement and Annual Report Release Date”, Journal of Accounting Research, 165-203。

外国会计职业道德参考文献三篇

外国会计职业道德参考⽂献三篇会计职业道德外国参考⽂献⼀： [1]Marta Gluchmanová。

Theoretical and practical aspects of a professional ethics of teaching[J]. HumanAffairs,2019,27（1）。

[2]Violeta State. Ethical Behavior and Assuring the Quality of Provided Services – the Case of Accounting Firms[J]. Valahian Journal of Economic Studies,2019,8（1）。

[3]Ying Han Fan,Gordon Woodbine,Wei Cheng. A study of Australian and Chinese accountants' attitudes towards independence issues and the impact on ethical judgements[J]. Asian Review of Accounting,2019,21（3）。

[4]William E. Shafer,Richard S. Simmons,Rita W. Y. Yip. Social responsibility, professional commitment and tax fraud[J]. Accounting, Auditing & Accountability Journal,2019,29（1）。

[5]Mohammad Nurunnabi. Auditors' perceptions of the implementation of International Financial Reporting Standards （IFRS） in a developing country[J]. Journal of Accounting in Emerging Economies,2019,7（1）。

财务会计论文英文参考文献_论文格式_

财务会计论文英文参考文献下面是小编为你精心编辑整理的财务会计论文英文参考文献，希望对你有所帮助，更多精彩内容，请点击上方相关栏目查看，谢谢!⑴aicpa,1994,"improving business reporting:a customs focus".⑵fasb,,"improving business reporting:insights into enhancing voluntary disclosures".⑶storey and teague,1995,"foundation of accounting theory and policy",the dryden press.⑷previts and merino,1979,"a history of accounting in american",john wilet&son press.⑸scott,1997,"financial accounting theory",prentice-hall publishing company..⑺upton,,"business and financial reporting,challenges from the new economy",fasb.⑻zeff and dharan,1994,"readings and notes on financial accounting:issues and controversies", mcgraw-hill company.外文经典文献：watts , ross , and jerold l. zimmerman. toward a positive theory of determination of accounting standards .the accounting review (jan 1978)watts , ross , and jerold l. zimmerman. positive accounting theory: a ten year perspective. the accounting review (jan 1990) sorter , george h. an event approach to basic accounting theory . the accounting review (jan 1969)wallman,1995.9,1996.6,1996.12,1997.6,"the future of accounting and financial reporting " (i ,ii,iii,iv),accounting horizon.jenson ,m.c. , and w.h. meckling . theory of the firm: managerial behavior, agency costs and ownership structure .journal of financial economics (oct .1976)robert sprouse “developing a concept framework for financial reporting” accounting review, 1988(12) schuetze ,,walter p.”what is an asset ?” account ing horizons,1993(9)samuelson ,richard a. ,”the concept of assets in accounting theory” accounting horizons,1996(9)aaa ,”american accounting association on accounting and auditing measurement:1989-1990” accounting horizons 1991(9) l.todd johnson and kimberley r.petrone “is goodwill an asset?” accounting horizons1998(9)linsmeier, thomas j. and boatsman ,james r. ,”aaa’s financial accounting standard response to iasc ed60 intangible assets” accounting horizons 1998(9)linsmeier, thomas j. and boatsman,jamesr.”response to iasc exposure draft ,’provisions,contingent liabilities and contingent assets’ ” accounting horizons1998(6)l.todd johnson and robert. swieringa “derivatives, hedging and comprehensive income” accounting horizons 1996(11) stephen a. .ze ff ,”the rise of economics concequences”, the journal of accountancy 1978(12)david solomons “the fasb’s conceptual framework:an evaluation ” the journal of accountancy 1986(6)paul miller , “conceptual framework:myths or realities” the journal of accountancy 1985(3)part i financial accounting theorysuggested bedtime readings:1. c.j. lee, lecture note on accounting and capital market2. r. watts and j. zimmerman: positive accounting theory3. w. beaver: revolution of financial reportingalthough these three books are relatively "low-tech" in comparison with the reading assignments, but they provide much useful institutional background to the course. moreover, these books give a good survey of accounting literature, especially in the empirical area.1. financial information and asset market equilibrium*grossman, s. and j. stiglitz, "on the impossibility of informationally efficient markets," american economic review (1980), 393-408.*diamond, d. and r. verrecchia, "information aggregation in a noisy rational expectations economy," journal of financial economics, (1981), 221-35.*milgrom, p. "good news and bad news: representation theorems and applications," bell journal of economics, (1981): 380-91.grinblatt, m. and s. ross, "market power in a securities market with endogenous information," quarterly journal of economics, (1985), 1143-67.2. financial disclosure* verrecchia, r. "discretionary disclosure," journal of accounting and economics (1983),179-94.2dye, r., "proprietary and nonproprietary disclosure," journal of business, 59 (1986), 331-66.dye, r., "mandatory versus voluntary disclosures: the cases of financial and real externalities," accounting review, (1990), 1-24.bhushan, r., "collection of information about public traded firms: theory and evidence," journal of economics and accounting, (1989), 183-206.diamond, d. "optimal release of information by firms," journal of economic theory (1985), 1071-94.。

有关会计专业的英文文献

以下是一些与会计专业相关的英文文献的例子：1. "The Role of Accounting in Corporate Governance: A Review of the Literature" - 作者：Scott, William R.这篇文献回顾了会计在企业治理中的作用，讨论了会计信息对企业决策和监管的重要性。

2. "IFRS Adoption and Financial Statement Effects: A Review of the Literature" - 作者：Nobes, Christopher这篇文献回顾了企业采用国际财务报告准则（IFRS）对财务报表的影响研究，探讨了IFRS对会计质量、报表透明度和投资者决策的影响。

3. "The Impact of Auditing on Corporate Governance: A Review of the Literature" - 作者：Abbott, Lawrence J.这篇文献回顾了审计在企业治理中的影响研究，讨论了审计对公司经营绩效、风险管理和内部控制的重要性。

4. "Earnings Management: A Literature Review" - 作者：Healy, Paul M.这篇文献回顾了盈余管理的研究文献，讨论了企业为达到特定目标而操纵财务报表的行为，以及其对投资者、监管机构和公司治理的影响。

5. "The Value Relevance of Accounting Information: A Review of the Literature" - 作者：Ohlson, James A.这篇文献回顾了会计信息的价值相关性研究，探讨了财务报表信息对股票价格、市场价值和投资者决策的影响。

会计专业研究生必看外文文献

1. Introduction, Course Overview and the Examples for PresentationBall R., and P. Brown. 1968. An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research 6: 159-178.Beaver W.H., 1968. The Information Content of Annual Earnings Announcements. Journal of Accounting Research 6: 67-92.2. The Information Content of Accounting Earnings: ERCEaston, P., and M. Zmijewski. 1989. Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements. Journal of Accounting and Economics 11: 117-141.Collins, D.W., and S.P. Kothari. 1989. An Analysis of Intertemporal Cross-Sectional Determinants of Earnings Response Coefficients. Journal of Accounting and Economics 11: 143-181.Lipe, C., 1986. The Information Contained in the Components of Earnings. Journal of Accounting Research 24: 37-64.3. Other Accounting Information and Stock PricesBowen, R.M., D. Burgstahler, and L. A. Daley. 1986. Evidence on the Relationships between Earnings and Various Measures of Cash Flow. The Accounting Review 61: 713-725.Jegadeesh N., and J. Livnat. 2006. Revenue Surprises and Stock Returns. Journal of Accounting and Economics 41: 147-171.Kothari S.P., and R. G. Sloan. 1992. Information in Price about Future Earnings: Implications for Earnings Response Coefficients. Journal of Accounting and Economics 15: 143-171.4. Time-Series Properties of Accounting InformationFoster, G., 1977. Quarterly Accounting Data: Time-Series Properties and Predictive-Ability Results. The Accounting Review 52: 1-21.Brooks, L., and D. Buckmaster. 1976. Further Evidence of the Time Series Properties of Accounting Income. The Journal of Finance 31: 1359-1373.Freeman, R., J. Ohlson, and S. Penman. 1982. Book Rate-of-Return and Prediction of Earnings Changes: An Empirical Investigation. Journal of Accounting Research 20: 639-653.5. Analyst ForecastsO’ Brien, P., 1988. Analysts’ Forecasts as Earnings Expectations. Journal of Accounting and Economics 10: 538-.Dechow, P., A. Hutton, and R. Sloan. 2000. The Relation between Analysts’Long-TermEarnings Forecasts and Stock Price Performance Following Equity Offering. Contemporary Accounting Research 17: 1-32.Irvine, P.J. 2004. Analysts’ Forecasts and Brokerage-Firm Trading. The Accounting Review 79: 125-149.6. Earning Management: Part IBurgstahler, D., and I.D.Dichev. 1997. Earnings Management to Avoid Earnings Decreases and Losses. Journal of Accounting and Economics 24: 99-126.Matsumoto, D. 2002. Management’s Incentives to Avoid Negative Earning Surprises. The Accounting Review 77: 483-514.Jones, J. 1991. Earnings Management during Import Relief Investigations. Journal of Accounting Research 29: 193-228.7. Earning Management: Part IIDeFond, M.L., and J. Jiambalvo. 1994. Debt Covenant Violation and Manipulation of Accruals. Journal of Accounting and Economics 17: 145-176.Gramlich, J.D., M.L. McAnally, and J. Thomas. 2001. Balance Sheet Management: The Case of Short-Term Obligations Reclassified ad Long-Term Debt. Journal of Accounting Research 39: 283-295.Daniel, N.D., D.J. Denis, and L. Naveen. 2008. Do Firms Manage Earnings to Meet Dividend Thresholds? Journal of Accounting and Economics 45: 2-26.8. Management Disclosures and Disclosure QualityBotosan, C., 1997. Disclosure Level and the Cost of Equity Capital. The Accounting Review 72: 323-349.Skinner, D. 1994. Why Do Firms V oluntarily Disclose Bad News? Journal of Accounting Research 32: 38-60.Lang M.H., and R.J. Lundholm. 1996. Corporate Disclosure Policy and Analyst Behavior. The Accounting Review 71: 467-492.9. Financial Accounting: an International View（3学时）Ball, R., S.P. Kothari, and A. Robin. 2000. The Effect of International Institutional Factors on Properties of Accounting Earnings. Journal of Accounting and Economics 29: 1-51.Morck, R., B. Yeung, and W. Yu. 2000. The information Content of Stock Markets: Why DoEmerging Markets Have Synchronous Stock Price Movements? Journal of Financial Economics 58: 215-260.Lang, M., J.S. Ready, and M.H. Yetman. 2003. How Representative Are Firms that Are Cross-Listed in the United States? An Analysis of Accounting Quality. Journal of Accounting Research 41: 363-386.参考书目[加]威廉姆·司可脱著，陈汉文译，《财务会计理论》，机械工业出版社。

关于会计的英文文献原文

Accounting Management TheoryABSTRACTThis paper develops an approach to enhance the reliability and usef uln ess of finan cial stateme nts. I nternatio nal Finan cial Report ingSta ndards (IFRS) was fun dame ntally flawed by fair value acco un ti ng and asset-impairme nt acco un ti ng. Accordi ng to legal theory and acco unting theory, accounting data must have legal evidenee as its source document. The conventional “ mixed attribute ” accounting system should be replacedby a “segregated ” system with historical cost and fair value being kept strictly apart in finan cial stateme nts. The proposed optimiz ing method will sig nifica ntly enhance the reliability and usef uln ess of finan cial stateme nts.I. . INTRODUCTIONBased on intern ati on al-acco untin g-c on verge nee approach, the Mi nistryof Finance issued the Enterprise Accounting Standards in 2006 taking the Intern ati onal Finan cial Report ing Sta ndards (here in after referred to as“the International Standards ” ) for referenee. The EnterpriseAccounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively.The objective of acco un ti ng reformatio n follow in g-up is to establish the accounting theory and methodology which not only use international advaneed theory for referenee, but also accord with the needs of China's socialist market economy construction. On the basis of a thoroughevaluation of the achievements and limitations of International Standards,this paper puts forward a stand that to deepen accounting reformation and enhance the stability of acco unting regulati ons.II. OPTIMIZATION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTATIONAs an importa nt man ageme nt activity, acco unting should make use ofin formatio n systems based on classified statistics, and serve for both micro-economic managementand macro-economic regulation at the sametime. Optimization of financialstatements system should try to take all aspectsof the dema nds of the finan cial stateme nts in both macro and micro levelinto acco unt.Why do compa nies n eed to prepare finan cial stateme nts? Whose dema nds should be considered while preparing financial statements? Those questi ons are basic issues we should con sider on the optimizati on of financial statements. From the perspective of "public interests", reliability and legal evide nee are required as qualitative characters, which is the origin of the traditional "historical cost accounting". Fromthe perspective of "private in terest", security inv estors and finan cial regulatory authorities hope that financial statements reflect changes ofmarket prices timely recording "objective" market conditions. This is theorigin of "fair value accounting". Whether one set of financial statementscan be compatible with these two differe nt views and bala nee the public in terest and private in terest? To solve this problem, we desig n a new bala nee sheet and an in come stateme nt.From 1992 to 2006, a lot of new ideas and new perspectives are in troduced into Chi na's acco unting practices from intern ati onalaccounting standards in a gradual manner during the accounting reform in China. These ideas and perspectives en riched the un dersta nding of the financial statements in China. These achievements deserve our full assessment and should be fully affirmed. However, academia and sta ndard-setters are also aware that Intern ati onal Stan dards are still in the process of develop ing .The purpose of propos ing new formats of finan cial stateme nts in this paper is to push forward the acco un ti ng reform into a deeper level on the basis of intern ati onal conv erge nee.III. THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEMWhether the finan cial stateme nts are able to main tai n their stability?It is n ecessary to mobilize the in itiatives of both supply-side anddemand-side at the same time. We should consider whether financial stateme nts couldmeet the dema nds of the macro-ec ono mic regulati on and bus in ess admi nistratio n, and whether they are popular with millio ns of acco untan ts.Acco untants are resp on siblefor prepari ng finan cialstateme nts and auditors are resp on sible for audit ing. They will ben efit from the impleme ntati on of the new finan cial stateme nts.Firstly, for the acco untan ts, un der the isolated desig n of historicalcost accounting and fair value accounting, their daily accounting practice is greatly simplified. Acco unting process will not n eed assets impairme nt and fair value any Ion ger. Acco un ti ng books will not record impairme nt and appreciati on of assets any Ion ger, for the historical cost acco unting is comprehe nsively impleme nted. Fair value in formati on will be recorded in accordanee with assessment only at the balanee sheet date and only in the annual finan cial stateme nts. Historical cost acco unting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustme nt. Acco untants will not n eed to calculate the deferred in come tax expe nse any Ion ger, and the profit-after-tax inthe solid line table is ack no wledged by the Compa nyLaw, which solves the problem of determining the profit available for distribution.Accountants do not n eed to record the fair value in formatio n n eeded by security in vestors in the acco un ti ng books; in stead, they only n eed to list thefair value in formati on at the bala nee sheet date. In additi on, becausethe data in the solid line table has legal credibility, so the legal risks of acco untants can be well con trolled.Secondly, the arbitrariness of the accounting process will be reduced,and the auditors ' review process will be greatly simplified. The in depe ndent auditors will not have to bear the con siderable legal risk for the dotted-li ne table they audit, because the risk of fair value in formati on has bee n prompted as "not supported by legal evide nces".Acco untants and auditors can quickly adapt to this finan cial stateme nts system, without the n eed of trai ning. In this way, they can save a lot of time to help companies to improve managementefficiency. Surveys showthat the above design of financial statements is popular with accountants and auditors. Since the workloads of acco unting and audit ing have bee n substa ntially reduced, therefore, the total expe nses for audit ing and evaluati on will not exceed curre nt level as well.In short, from the perspectives of both supply-side and dema nd-side,the improved financial statements are expected to enhance the usefulness of finan cial stateme nts, without in crease the burde n of the supply-side.IV. CONCLUSIONS AND POLICY RECOMMENDATIONSThe current rule of mixed presentation of fair value data and historical cost data could be improved. The core con cept of fair value is to make finan cial stateme nts reflect the fair value of assets and liabilities, so that we can subtract the fair value of liabilities from assets to obtain the net fair value.However, the curre nt Intern atio nal Stan dards do not impleme nt thisconcept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. Chi na's acco un ti ng academic research has followed up step by step since 1980s, and now has already in troduced a mixed-attributes model intocorporate finan cial stateme nts.By distinguishing legal facts from financial expectations, we canbala nee public in terests and private in terests and can redesig n the finan cial stateme nts system with enhancing man ageme nt efficie ncy and impleme nting higher-level laws as mai n objective. By prese nti ng fair value and historical cost in one set of finan cial stateme nts at the same time, the statements will not only meet the needs of keeping books accord ing to domestic laws, but also meet the dema nd from finan cial regulatory authorities and security inv estorsWe hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial stateme nts system which not only meets the domestic n eeds, but also conv erges with the Intern ati onal Stan dards.基于会计管理理论的财务报表的优化方法摘要本文提供了一个方法，以提高财务报表的可靠性和实用性。

会计学毕业论文中英文资料外文翻译文献

会计学中英文资料外文翻译外文原文Title:Future of SME finance（Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;•up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks arevery active in SME finance.All these changes result in a higher sensitivity for risks and profits in the finance sector.The changes in the finance sector affect the accessibility of SMEs to finance.Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: •In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more its “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance forthe SME sector in Europe. Access to finance was always a main concern for SMEs, but the recent developments in the finance sector worsen the situation even more. Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to lending, but will also strengthen their capacity for internal finance and their access to external risk capital.From UEAPME’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between private investors, financial institutes, SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial marketauthorities and herewith the European Institutions, a lot of flexibility. In about 70 areas they have room to adapt the Accord to their specific needs when implementing it into EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).•The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.•The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs:•The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission andthe new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive, which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of credit guarantee systems with a special focus on Micro-LendingBusiness start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money, spent for supporting credit guarantees systems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments, because of national differences in the situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level:termination of JOP, fading out of JEV).4. SMEs need company and income taxation systems, which strengthen their capacity for self-financingMany EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating will also depend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments inSMEs should be supported.•Accounting Standards for SMEs should be revised in order to ease transparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译题目：未来的中小企业融资背景：中小企业融资已经改变未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。

会计学外文经典文献

会计学外文经典文献摘要：一、引言1.会计学的重要性2.外文经典文献的意义二、会计学外文经典文献概述1.文献分类2.重要学术观点与贡献三、代表性外文经典文献解析1.文献一：《会计学原理》2.文献二：《财务会计理论》3.文献三：《管理会计》四、我国会计学外文经典文献的研究现状1.研究概况2.研究热点与趋势五、外文经典文献对我国会计学研究的启示1.理论体系建设2.研究方法与技术3.实践应用与创新六、结论1.外文经典文献在会计学领域的价值2.我国会计学研究的未来发展正文：一、引言会计学作为一门重要的经济管理学科，其理论体系和实践应用在全球范围内得到了广泛认可。

外文经典文献在会计学领域的研究成果丰富，为我国会计学研究提供了宝贵的理论依据和实践经验。

本文将对会计学外文经典文献进行梳理，以期为我国会计学研究提供参考。

二、会计学外文经典文献概述1.文献分类会计学外文经典文献主要包括财务会计、管理会计、审计、税收等方面的著作。

这些文献涵盖了会计学的理论体系、方法论、实践应用等各个方面。

2.重要学术观点与贡献在外文经典文献中，许多学者提出了具有影响力的学术观点，如会计要素、会计等式、财务报表分析、现金流量预测等。

这些观点为会计学理论体系的构建奠定了基础，并对实际应用产生了深远影响。

三、代表性外文经典文献解析1.文献一：《会计学原理》这本书是由美国会计学家佩顿（Paton）和利特尔顿（Littleton）共同撰写的。

该书系统地阐述了会计学的基本原理和方法，强调了会计信息的真实性和可靠性。

这本书对我国会计学研究的理论体系建设具有重要的指导意义。

2.文献二：《财务会计理论》该书由美国学者布里曼（Bromwich）和瓦茨（Watts）合著。

该书对财务会计理论进行了全面梳理，对会计准则、会计信息质量、会计假设等方面进行了深入探讨。

这本书对我国会计学研究具有很高的参考价值。

3.文献三：《管理会计》这本书是由英国学者亨德里克森（Hendrickson）所著。

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经典文献（The 100 articles with the highest citation index-until 1996）以下所有文献按照：Lawrence D. Brown, 1996, “Influential Accounting Articles, Individuals, Ph. D Granting Institutions and Faculties; A Citational Analysis”, Accounting, Organizations and Society, V ol.21, NO.7/8, P726-728提供的资料1.Ball, R. and Brown, P., 1968, “An Empirical Evaluation of Accounting Income Numbers”, journal ofAccounting Research, Autumn, pp. 159-1782.Watts R.L., Zimmerman J., 1978, “Towards a Positive Theory of the Dete rmination ofAccounting Standards”, The Accounting Review, pp. 112-1343.Healy P.M, 1985, “The Effect of Bonus Schemes on Accounting Decisions”, Journal ofAccounting and Economics, April, 85-1074.Hopwood A. G., “Towards an Organizational Pe rspective for the Study of Accounting andInformation Systems”, Accounting, Organizations and Society (No. 1, 1978) pp. 3-145.Collins, D. W., Kothari, S. P., 1989, “An Analysis of Intertemporal and Cross-SectionalDeterminants of Earnings Response Coefficients”, journal of Accounting & Economics, pp.143-1816.Easton P.D, Zmijewski M.E, 1989, “Cross-Sectional Variation in the Stock Market Response toAccounting Earnings Announcements”, Journal of Accounting and Economics, 117-1417.Bea ver, W. H., 1968, “The Information Content of Annual Earnings Announcements”, journal ofAccounting Research, pp. 67-928.Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences of Accounting Choice:Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-1179.Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock Price Behavior: EmpiricalTests. Journal of Accounting Research, Autumn, 246-27610.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation of AlternativeProxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting andEconomics, 61-8711.Ou J.A., Penman S.H., 1989, “Financial Statement Analysis and the Prediction o f Stock Returns”,Journal of Accounting and Economics, Nov., 295-32912.William H. Beaver, Roger Clarke, William F. 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