100篇英文经典文献

100篇英文经典文献
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, P726-728

1. Ball, R. and Brown, P., 1968, “An Empirical Evaluation of Accounting Income Numbers”, journal of Accounting Research, Autumn, pp. 159-178

1. 2.Watts R.L., Zimmerman J., 1978, “Towards a Positive Theory of the

Determination of Accounting Standards”, The Ac counting Review, pp. 112-134

2. 3.Healy P.M, 1985, “The Effect of Bonus Schemes on Accounting Decisions”,

Journal of Accounting and Economics, April, 85-107

3.Hopwood A. G., “Towards an Organizational Perspective for the Study of

Accounting and Information S ystems”, Accounting, Organizations and Society (No.

1, 1978) pp. 3-14

4.Collins, D. W., Kothari, S. P., 1989, “An Analysis of Intertemporal and

Cross-Sectional Determinants of Earnings Response Coefficients”, journal of

Accounting & Economics, pp. 143-181

5.EastonP.D, Zmijewski M.E, 1989, “Cross-Sectional Variation in the Stock Market

Response to Accounting Earnings Announcements”, Journal of Accounting and

Economics, 117-141

6.Beaver, W. H., 1968, “The Information Content of Annual Earnings

Announcements”, jo urnal of Accounting Research, pp. 67-92

7.Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences of

Accounting Choice: Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-117

8.Patell J.M, 1976, “Corp orate Forecasts of Earnings Per Share and Stock Price

Behavior: Empirical Tests. Journal of Accounting Research, Autumn, 246-276

9.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation of

Alternative Proxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting and Economics, 61-87

10.Ou J.A., Penman S.H., 1989, “Financial Statement Analysis and the Prediction of

Stock Returns”, Journal of Ac counting and Economics, Nov., 295-329

11.William H. Beaver, Roger Clarke, William F. Wright, 1979, “The Association

between Unsystematic Security Returns and the Magnitude of Earnings Forecast

Errors,” Journal of Accounting Research, 17, 316-340.

12.Burchell S., Clubb C., Hopwood, A., Hughes J., Nahapiet J., 1980, “The Roles of

Accounting in Organizations and Society”, Accounting, Organizations and Society, No.1, pp. 5-28

13.Atiase, R.K., 1985, “Predisclosure Information, Firm Capitalization, and Security

Price B ehavior Around Earnings Announcements”, journal of Accounting Research, Spring, pp.21-36.

https://www.360docs.net/doc/0413283862.html,ler P., O'Leary T., 1987, “Accounting and the Construction of the Governable

Person”, Accounting, Organizations and Society, No. 3, pp. 235-266

15.O'Brien P.C., 1988, “Analysts' Forecasts As Earnings Expectations”, journal of

Accounting & Economics, pp.53-83

16.Bernard, V. L., 1987, “Cross-Sectional Dependence and Problems in Inference in

Market-Based Accounting Research”, Journal of Accounting Research, Spring, pp.

1-48

17.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation of

Alternative Proxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting and Economics, 61-87

18.Freeman, R. N., 1987, “The Association Between Accounti ng Earnings and Security

Returns for Large and Small Firms”, journal of Accounting & Economics, pp.

195-228

19.Collins, D. W. , Kothari, S. P. and Rayburn, J. D., 1987, “Firm Size and the

Information Content of Prices with Respect to Earnings”, journal of Ac counting & Economics, pp. 111-138

20.Beaver, W. H., Lambert, R. A. and Morse, D., 1980, “The Information Content of

Security Prices, Journal of Accounting & Economics”, March, pp. 3-28

21.Foster G., 1977, “Quarterly Accounting Data: Time-Series Properties and

predictive-Ability Results”, The Accounting Review, pp. 201-232

22.Christie A.A., 1987, “On Cross-Sectional Analysis in Accounting Research”, journal

of Accounting & Economics, December, pp. 231-258

23.Loft A., 1986, “Towards a Critica1 Understanding of Accoun ting: The Case of Cost

Accounting in theU.K.”, 1914-1925, Accounting, Organizations and Society, No.2, pp.137-170

24.GonedesN.J., Dopuch N., 1974, “Capital Market Equilibrium, Information

Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work”, journal of Accounting, 48-129

25.Bowen, R. M. , Noreen, E. W. and Lacey, J. M., 1981, “Determinants of the

Corporate Decision to Capitalize Interest”, Journal of Accounting & Economics, August, pp151-179

26.Hagerman R.L, Zmijews ki M.E, 1979, “Some Economic Determinants of Accounting

Policy Choice”, Journal of Accounting and Economics, August, 141-161

27.Burchell S., Clubb, C. and Hopwood, A. G., 1985, “Accounting in its Socia1 Context:

Towards a History of Value Added in theUnited Kingdom”, Accounting,

Organizations and Society, No. 4, pp.381-414

28.Leftwich R.W, 1981, “Evidence of the Impact of Mandatory Changes in Accounting

Principles on Corporate Loan Agreements”, Journal of Accounting and Economics, 3-36

29.Bernard, V. L. and Thoma s, J . K., 1989, “Post-Earnings Announcement Drift:

Delayed Price Response or Risk Premium?”, Journal of Accounting Research, pp.

1-36

30.WattsR.L., Zimmerman J.L., 1979, “The Demand for and Supply of Accounting

Theories: The Market for Excuses”, The Account ing Review, April, pp. 273-305 31.Armstrong J.P., 1987, “the rise of Accounting Controls in British Capitalist

Enterprises”, Accounting, Organizations and Society, May, pp. 415-436

32.Beaver, W. H. , Lambert, R. A. and Ryan, S. G., 1987, “The Information Conte nt of

Security Prices: A Second Look”, journal of Accounting & Economics, July, pp.

139-157

33.Chambers, A. E., Penman, S.H, 1984, “Timeliness of Reporting and the Stock Price

Reaction to Earnings Announcements”, journal of Accounting Research, Spring, pp.

21-47

34.Collins D.W., Rozeff M.S., Dhaliwal D.S., 1981, “The Economic Determinants of the

Market Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry: A Cross-Sectional Analysis”, Journal of Accounting and Economics, 37-71 35.Holthausen R.W., 1981, “Evidence on the Effect of Bond Covenants and

Management Compensation Contracts on the Choice of Accounting Techniques: The Case of the Depreciation Switch-Back”, journal of Accounting & Economics, March, pp. 73-109

36.ZmijewskiM.E., H agerman R.L., 1981, “An Income Strategy Approach to the

Positive Theory of Accounting Standard Settings/Choice”, Journal of Accounting and Economics, 129-149

37.Lev B., Ohlson J.A, 1982, “Market-Based Empirical Research in Accounting: A

Review, Interpretatio n, and Extension”, Journal of Accounting Research, 249-322 38.Ou J. and Penman S.H., 1989, “Financial Statement Analysis and the Prediction of

Stock Returns”, Journal of Accounting and Economics, Nov., 295-329

39.Bruns Jr. W.J, Waterhouse, J., 1975, “Budgetary Control and Organization

Structure”, journal of Accounting Research, Autumn, pp. 177-203

40.Tinker A.M., Merino B.D., Neimark M., 1982, “The Normative Origins of Positive

Theories: Ideology and Accounting Thought, Accounting, Organizations and

Society”, No. 2, pp. 167-200

41.Foster, G., 1980, “Accounting Policy Decisions and Capital Market Research”,

journal of Accounting & Economics March, pp. 29-62

42.Gibbins M., 1984, “Propositions About the Psychology of Professional Judgement in

Public Accounting”, Journal of Accounting Research, Spring, pp. 103-125

43.Hopwood A.G, 1983, “On Trying to Study Accounting in the Contexts in which it

Operates”, Accounting, Organizations and Society, No. 2/3, pp. 287-305

44.Abdolmohammadi M.J., Wright A., 1987, “An Examination of the Effects of

Experience and Task Complexity on Audit Judgments”, The Accounting Review, pp.

1-13

45.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 Practice s in

a Public Enterprise”, Accounting, Organizations and Society, No.1, pp.3-28

46.Hoskin, K.W., Macve R.H, 1986, “Accounting and the Examination: A Genealogy of

Disciplinary Power”, Accounting, Organizations and Society, No. 2, pp. 105-136 47.Kaplan R.S, 1984, “The Evolution of Management Accounting”, The Accounting

Review, 390-341

48.Libby R., 1985, “Availability and the Generation of Hypotheses in Analytica1

Review”, journal of Accounting Research, Autumn, pp. 648-667

49.Wilson G.P., 1987, “The Incremental Infor mation Content of the Accrual and Funds

Components of Earnings After Controlling for Earnings”, the Accounting Review, 293-322

50.Foster, G., Olsen, C., Shevlin T., 1984, “Earnings Releases, Anomalies, and the

Behavior of Security Returns”, The Accounting Re view, October, pp.574-603 51.Lipe R.C., 1986, “The Information Contained in the Components of Earnings”,

journal of Accounting Research, pp. 37-68

52.Rayburn J., 1986, “The Association of Operating Cash Flows and Accruals With

Security Returns”, Journal of Acc ounting Research, 112-137

53.Ball, R. and Foster, G., 1982, “Corporate Financial Reporting: A Methodological

Review of Empirical Research”, journal of Accounting Research, pp. 161-234 54.Demski J.S, Feltham G.A, 1978, “Economic Incentives in Budgetary Control

Systems”, The Accounting Review, 336-359

55.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, 207-232

56.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. 1-28

57.Fried, D., Givoly, D., 1982, “Financial Analysts' Forecasts of Earnings: A Better

Surrogate for Market Expectations”, journal of Accounting & Economics, October, pp. 85-107

58.Waterhouse J. H., Tiessen P., 1978, “A Contingency Framework for Management

Accounting Systems Research”, Accounting, Organizations and Society, No.3,

pp.65-76

59.Ashton, R .H., 1974, “Experimental S tudy of Internal Control Judgment journal of

accounting Research”, 1974, pp. 143-157

60.Collins D. W., Dent, W. T., 1979, “The Proposed Elimination of Full Cost Accounting

in the Extractive Petroleum Industry: An Empirical Assessment of the Market

Consequenc es”, journal of Accounting & Economics, March, pp. 3-44

61.Watts R.L., Leftwich, R. W., 1977, “The Time Series of Annual Accounting Earnings,

journal of Accounting Research”, Autumn, pp. 253-271

62.Otley D.T, 1980, “The Contingency Theory of Management Accounting:

Achievement and Prognosis”, Accounting, Organizations, and Society, NO. 4,

413-428

63.Hayes D.C, 1977, “The Contingency Theory of Managerial Accounting”, The

Accounting Review, January, 22-39

64.Bea ver, W. H. ,Griffin, P. A. and Landsman, W. R., 1982, “The Incremental

Information Content of Replacement Cost Earnings”, Journal of Accounting &

Economics, July, pp. 15-39

65.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 on

the Shareholders of Acquiring Firms”, Journal of Accounting Research, 184-221 67.Antle, R., Smith, A., 1986, “An Empirical Investigation of the Relative Performance

Evaluation 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 Forecast

Disclosure Rules”, Journal of Accounting Research, 89-137

69.Ashton, A. H. and Ashton, R. H., 1998, “Sequential Belief Revision in Auditing”, The

Accounting Review, October, pp. 623-641

https://www.360docs.net/doc/0413283862.html,rcker D.F, 1983, “The Association Be tween Performance Plan Adoption and

Corporate Capital Investment”, Journal of Accounting and Economics, 3-30

71.McNichols M., Wilson G.P., 1988, “Evidence of Earnings Management from the

Provision for Bad Debts”, journal of Accounting Research, pp.1-31

72.Tomk ins C., Groves R., 1983, “The Everyday Accountant and Researching His

Reality”, Accounting, Organizations and Society, No 4, pp361-374

73.Dye R.A, 1985, “Disclosure of Nonproprietary Information”, Journal of Accounting

Research, 123-145

74.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 of

Accounting Research, 1982, pp. 551-588

75.Joyce E.J., 1976, “Expert Judgment in Audit Program Planning”, journal of

Accounting Research, pp. 29-60

76.Kaplan R.S, 1983, “Measuring Manufacturing Performance: A New Challenge for

Managerial Accounting Research”, The Accounting Review, 686-705

77.Ball R., 1972, “Changes in Accounting Techniques and Stock Prices”, journal of

Accounting Research, Supplement, pp. 1-38

78.Ricks W.E, 1982, “The Market’s Response to the 1974 LIFO Adoptions”, Journal of

Accounting Research, 367-387

79.Albrecht, W. S., Lookabill L. L., McKeown, J.C., 1977, “The Time-Series Properties

of Annual Earnings”, journal of Accounting Research, Autumn, pp. 226-244

80.DeAngelo L.E, 1981, “Auditor Size and Audit Quality”, Journal of Accounting and

Economics, 183-199

81.Merchant K.A., 1981, “The Design of the Corporate Budgeting System: Influences

on Managerial Behavioral and Perfor mance”, The Accounting Review, October, pp.

813-829

82.Penman S.H, 1980, “An Empirical Investment of the Voluntary Disclosure of

Corporate Earnings Forecasts of Earnings”, Journal of Accounting Research,

132-160

83.Simunic D., 1980, “The Pricing of Audit Services: Theory and Evidence”, Journal of

Accounting Research, 161-190

84.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 Gas

Producing Companies: A Study of Information Effects”, Journal of Accounting and Economics, 45-75

86.Holthausen R.W., Verrecchia R.E., 1988, “The Effect of Sequential Information

Releases on the Variance of Price Changes in an Intertemporal Multi-Asset Market”, journal of Accounting Research, Spring, pp.82-106

87.Hopwood A. G., 1978, “Towards an Organizational Perspective for the Study of

Accounting and Information Systems”, Accounting, Organizations and Society, No.

1, pp. 3-14

88.Leftwich R.W, 1983, “Accounting Information in Private Markets: Evidence from

Private Lending Agreements”. The Accounting Review, 23-42

89.Otley D.T, 1978, “Budget Use and Managerial Performance”, Journal of Accounting

Research, Spring, 122-149

90.Griffin, 1977, “The time-series Behavior of Quarterly Earnings: Preliminary

Evidence”, Journal of Accounting Research, spring, 71-83

91.Brownell P., 1982, “The Role of Accounting Data in Performance Evaluation,

Budgetary Participation, and Organizational Effectiveness”, journal of Accounting Research, Spring, pp. 12-27

92.Dhaliwal D.S, Salamon G.L, Smith E.D, 1982, “The effect of Owner Vs Management

Control on the Choice of Accounting and Economics”, 41-53

93.Hopwood A.G., 1972, “An Empirical Study of the Role of Accounting Data in

Performance Evaluation”, journal of Accounting Research, pp. 156-182

94.Foster, G., 1981, “Intra-Industry Information Transfers Associated with Earnings

Releases”, journal of Accounting & Economics, December, pp. 201-232

95.Chua, W. F., 1986, “Radical Developments in Accounting Thought”, The

Accounting Review, October, pp601-632

96.Hughes P.J., 1986, “Signalling by Direct Disclosure Under Asymmetric Information”,

journal of Accounting & Economics, June, pp. 119-142

97.Kinney W.R. Jr., 1986, “Audit Technology and Preference for Auditing Standards”,

Journal of Accounting and Economics, 73-89

98.Titman S., Trueman B., 1986, “Information Quality and the Valuation of New

Issues”, journal of Accounting& Economics, pp. 159-172

99.Wilson G.P., 1986, “The Relative Information Content of Accruals and

Cash Flows: Combined Evidence at the Announcement and Annual Report Release Date”, Journal of Accounting Research, 165-203

英语童话故事精选

英语童话故事精选 篇一:英语童话故事 Hen and the Little Girl 母鸡和小女孩 In a country home, a mother hen and her cute chicks were living happily. A little girl came to visit the country home, but was very bored. One night, the girl went into the chicken house. As soon as she went in, there was disorder. Here and there cries of the chickens could be heard. The father, who was inside, woke up. ”What’s going on? Why are you bothering the chickens?”“Because I’m bored.”“You have to sleep now, go inside.” The girl went into the chicken house, again, the next day. There was a racket again, as the chickens were frightened. The moon in the night sky was worried. This time, the little girl’s father will not be , the sleeping father woke up. “Why are the chickens crying? By chance”The father was angry and came out to the yard. ”What’s wrong with you? Is it okay to bother animals that can’t talk? You need to be punished.” When the little girl saw her father’s angry face, she began to cry. ”It is true that I bothered the chickens, but I was bored

销售成功案例分享教学文稿

销售成功案例分享

风行汽车销售成功案例分享 本人于201X年X月X号加入风行汽车的大家庭,时间过得真快,转眼间来到XX公司已经有一年的时间了。在这短短的一年多的时间中,我学习到了很多东西,不仅有工作方面的,更学到了很多做人的道理,对我来说受益匪浅。 作为一个刚踏入社会的年轻人来说,什么都不懂,没有任何社会经验。不过在朋友和同事的帮助下我很快的融入到咱们风行汽车的大家庭中,除此之外我还学到了怎样更好地与客户沟通,如何更好地去介绍车的各方面特点、性能、配置,如何让客户认同自己的观点。相信这下宝贵的经验会成为我今后成功的重要基石。下面就来分享一下风行菱智的成功销售案例。 此次车辆销售的成功可谓是经历了千折百回,在我虽为短暂的销售经历中留下了极为深刻的印象,不过整个过程下来,也让我受益匪浅,感受颇深。 XX年X月X号X老师带着爱人第一次来展厅看车,客户的职业是在市场批发水果6月份夏天到了,各种水果纷纷上市,客户想在这个时间段大赚一笔,来展厅看菱智想拉货用,又不想油耗太高,所以当时我为客户推荐了菱智1.5L排量的V3,刚开始客户步老师想要咱的特惠版5座车型,而步老师的夫人想要咱的舒适版7座车型,甚至因此两人还发生了小小的争执,通过争执的内容判断女士属于感性消费,不过这时候我心里已经开始明朗了,表面越是争执蕴含着购车的确定性越大。调查的技巧可以帮助了解客户目前

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