会计专业博士生经典文献list

会计专业博士生经典文献 list 说明说明 该 list 主要侧重于经典文献收录，最新的文献没有收录。范围限定在财务会计领域，审 计等领域没有覆盖，请大家补充。文献大家可以根据需要下载。 文献分类和收录都是我个人 主观决定的，并没有严格的筛选标准。所以肯定有遗漏和不妥，请大家完善补充。 我就先抛 砖引玉吧。 参考资料参考资料 书籍（包括但不限于）书籍（包括但不限于） 财务会计理论，威廉斯科特，第六版。 实证会计理论，罗斯瓦茨，杰罗尔德齐默尔曼。 财务呈报会计革命，威廉比弗，第三版。 当代会计研究综述与评论，S.P. 科塔里等。 期刊（包括但不限于）期刊（包括但不限于） The Accounting Review AR Journal of Accounting Research JAR Journal of Accounting Economics JAE Contemporary Accounting Research CAR Review of Accounting Studies RAS 文献文献 1. 1. Ination Asymmetry Theory Ination Asymmetry Theory 信息不对称理论信息不对称理论 Akerlof G A. The market for “lemons“ Quality uncertainty and the market mechanism [J]. The quarterly journal of economics, 1970 488-500. 2. 2. Efficient Market Theory, CAPM Model and Behavioral FinanceEfficient Market Theory, CAPM Model and Behavioral Finance（有效市（有效市 场理论和行为金融学）场理论和行为金融学） Fama E F. Efficient Capital Markets A Review of Theory And Empirical Work[J]. The journal of Finance, 1970, 252 383-417. Fama, Eugene F. “Efficient capital markets II.“ The journal of finance 46.5 1991 1575-1617. Beaver, William H. “What Should be the FASBs Objectives.“ Journal of Accountancy 136.2 1973 49-56. Sharpe, William F. “Capital Asset Prices A Theory of Market Equilibrium Under Conditions Of Risk*.“ The journal of finance 19.3 1964 425-442. Lintner, John. “The valuation of risk assets and the selection of risky investments in stock portfolios and capital budgets.“ The review of economics and statistics 47.1 1965 13-37. Hirshleifer, David. “Investor psychology and asset pricing.“ The Journal of Finance 56.4 2001 1533-1597. Daniel, Kent, David Hirshleifer, and Avanidhar Subrahmanyam. “Investor psychology and security market under‐and overreactions.“ the Journal of Finance 53.6 1998 1839-1885 3. 3. Research on EarningsResearch on Earnings （盈余研究）（盈余研究） The ination content of earnings（盈余信息含量） Ball, Ray, and Philip Brown. “An empirical uation of accounting income numbers.“ Journal of accounting research 1968 159-178. Beaver, William H., Roger Clarke, and William F. Wright. “The association between unsystematic security returns and the magnitude of earnings forecast errors.“ Journal of accounting research 17.2 1979 316-340. Ramakrishnan, Ram TS, and Jacob K. Thomas. “Valuation of permanent, transitory, and price-irrelevant components of reported earnings.“ Journal of Accounting, Auditing Finance 13.3 1998 301-336. Dechow, Patricia M., and Ilia D. Dichev. “The quality of accruals and earnings The role of accrual estimation errors.“ The accounting review 77.s-1 2002 35- 59. Sloan R G. Do stock prices fully reflect ination in accruals and cash flows about future earnings [J]. Accounting Review, 1996 289-315. Earnings forecast（盈余预测） Nelson, Charles R. Applied time series analysis for managerial forecasting. San Francisco Holden-Day, 1973. Brown, Lawrence D., et al. “Security analyst superiority relative to univariate time-series model