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, 25(2): 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 FASB s 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