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1.Collins, D. and S. Kothari, "An Analysis of Intertemporal and Cross-sectionai Determinants
of Eamings Response Coefficients," Journal of Accounting and Economics    (July 1989) pp. 14.3-181.

2.Dhaliwal, D. and S. Reynolds, "The Effect of the Finn's Capital Structure on the Relationship
between Eamings Changes and Stock Returns," Working Paper, University
of Arizona (1989).

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关键词：盈余管理 coefficients relationship Determinants determinant 求助 文献 管理 盈余

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