财经问题研究

参考文献

[1]张璇,刘贝贝,汪婷,等.信贷寻租、融资约束与企业创新[J].经济研究,2017,(5):161-174.

[2]Silva,F.,Carreira,C.Do Financial Constraints Threat the Innovation Process?Evidence From Portuguese Firms[J].Economics of Innovation&New Technology,2012,21(8):701-736.

[3]Myers,S.C.,Majluf,N.S.Corporate Financing and Investment Decisions When Firms Have Information that Investors Do not Have?[J].Journal of Financial Economics,1984,13(2):187-221.

[4]Fazzari,S.M.,Hubbard,R.G.,Petersen,B.C.,et al.Financing Constraints and Corporate Investment[J].Brookings Papers on Economic Activity,1988,(1):141-206.

[5]张纯,吕伟.信息披露、市场关注与融资约束[J].会计研究,2007,(11):32-38.

[6]曾颖,陆正飞.信息披露质量与股权融资成本[J].经济研究,2006,(2):69-79.

[7]钱明,徐光华,沈弋.社会责任信息披露、会计稳健性与融资约束---基于产权异质性的视角[J].会计研究,2016,(5):9-17.

[8]吴红军,刘啟仁,吴世农.公司环保信息披露与融资约束[J].世界经济,2017,(5):124-147.

[9]Biddle,G.C.,Hilary,G.Accounting Quality and Firm-Level Capital Investment[J].The Accounting Review,2006,81(5):963-982.

[10]Beatty,A.,Liao,W.S.,Weber,J.The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions[J].Contemporary Accounting Research,2010,27(1):17-47.

[11]王琨,徐艳萍,庞家任.偿债风险、会计信息质量与企业融资约束[J].投资研究,2016,(1):61-80.

[12]张金鑫,王逸.会计稳健性与公司融资约束---基于两类稳健性视角的研究[J].会计研究,2013,(9):44-50.

[13]Franco,G.D.,Kothari,S.P.,Verdi,R.S.The Benefits of Financial Statement Comparability[J].Journal of Accounting Research,2011,49(4):895-931.

[14]胥朝阳,刘睿智.提高会计信息可比性能抑制盈余管理吗?[J].会计研究,2014,(7):50-57.

[15]Defond,M.,Hu,X.,Hung,M.,et al.The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership:The Role of Comparability?[J].Journal of Accounting&Economics,2011,51(3):240-258.

[16]江轩宇,申丹琳,李颖.会计信息可比性影响企业创新吗?[J].南开管理评论,2017,(4):82-92.

[17]Kim,S.,Kraft,P.Financial Statement Comparability and Credit Risk[J].Review of Accounting Studies,2013,18(3):783-823.

[18]李鹏,李晓东,陈希晖.强制采用IFRS对公司价值、股票流动性与分析师信息环境的影响---基于会计信息可比性视角[J].山西财经大学学报,2014,(2):104-112.

[19]Grenier,L.Evolution and Revolution as Organizations Grow[J].Harvard Business Review,1972,50(4):37-49.

[20]黄宏斌,翟淑萍,陈静楠.企业生命周期、融资方式与融资约束---基于投资者情绪调节效应的研究[J].金融研究,2016,(7):96-112.

[21]Li,S.Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?[J].The Accounting Review,2010,85(2):607-636.

[22]Bhojraj,S.,Lee,C.Who Is My Peer?A Valuation-Based Approach to the Selection of Comparable Firms.[J].Journal of Accounting Research,2002,40(2):407-439.

[23]Barth,M.E.,李英,叶康涛.财务报告的全球可比性---是什么、为什么、如何做以及何时实现[J].会计研究,2013,(5):3-10.

[24]Leuz,C.,Wysocki,P.D.The Economics of Disclosure and Financial Reporting Regulation:Evidence and Suggestions for Future Research[J].Journal of Accounting Research,2016,54(2):525-622.

[25]Ozkan,N.,Singer,Z.,You,H.Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation[J].Journal of Accounting Research,2012,50(4):1077-1107.

[26]Liang,C.J.,Lin,Y.L.,Huang,T.T.Does Multi-Dimensional Ownership Structure Matter in Firm Performance?ADynamic Firm’s Life Cycle Perspective[M].Social Science Electronic Publishing,2011.

[27]姜付秀,石贝贝,马云飙.信息发布者的财务经历与企业融资约束[J].经济研究,2016,(6):83-97.

[28]张新民,张婷婷,陈德球.产业政策、融资约束与企业投资效率[J].会计研究,2017,(4):12-18.

[29]孙光国,杨金凤.机构投资者持股能提高会计信息可比性吗?[J].财经论丛,2017,(8):65-74.

[30]Dickinson,V.Cash Flow Patterns as a Proxy for Firm Life Cycle[J].The Accounting Review,2011,86(6):1969-1994.

[31]侯巧铭,宋力,蒋亚朋.管理者行为、企业生命周期与非效率投资[J].会计研究,2017,(3):61-67.

[32]靳庆鲁,孔祥,侯青川.货币政策、民营企业投资效率与公司期权价值[J].经济研究,2012,(5):96-106.

[33]梁上坤.媒体关注、信息环境与公司费用粘性[J].中国工业经济,2017,(2):154-173.

[34]Cooper,I.A.,Cordeiro,L.Optimal Equity Valuation Using Multiples:The Number of Comparable Firms[R].SSRNWorking Paper,2008.