会计论文相关的英语参考文献

Accounting for R&D in the National Accounts
Dennis Fixler
Bureau of Economic Analysis
24 February 2009
Paper presented at ASSA meetings in
San Francisco, January 2009

http://bea.doc.gov/papers/pdf/Accounting%20for%20RD_02_09.pdf

Accounting information as political currency*
Karthik Ramanna
Harvard Business School
kramanna@hbs.edu
and
Sugata Roychowdhury
MIT Sloan School of Management
sugatarc@mit.edu
This draft: March 31, 2008

Abstract:

We test whether accounting can be used as political currency. Our setting is the US congressional election of 2004, where outsourcing of US jobs was a campaign issue. We find that the largest corporate donors to principal candidates in closely watched congressional races manage earnings downwards in the two quarters immediately preceding the 2004 election. We find no evidence of such downwards earnings management among corporate donors to candidates in all other congressional races. Election outcomes for candidates are also systematically associated with the extent of donors' downwards earnings management in closely watched races, but not all other races. The findings are consistent with firms managing accounting information in circumstances where this is likely to benefit allied politicians.

http://www.hbs.edu/research/pdf/08-100.pdf

哈佛商学院2008年3月31日

你用EI检索啊（要钱）。