经典会计英文文献目录100篇

经典文献（The 100 articles with the highest citation index-until 1996）

以下所有文献按照：Lawrence D. Brown, 1996, “Influential Accounting Articles, Individuals, Ph. D Granting Institutions and Faculties; A Citational Analysis”, Accounting, Organizations and Society, V ol.21, NO.7/8, P726-728提供的资料

1.Ball, R. and Brown, P., 1968, “An Empirical Evaluation of Accounting Income Numbers”, journal of

Accounting Research, Autumn, pp. 159-178

2.Watts R.L., Zimmerman J., 1978, “Towards a Positive Theory of the Dete rmination of

Accounting Standards”, The Accounting Review, pp. 112-134

3.Healy P.M, 1985, “The Effect of Bonus Schemes on Accounting Decisions”, Journal of

Accounting and Economics, April, 85-107

4.Hopwood A. G., “Towards an Organizational Pe rspective for the Study of Accounting and

Information Systems”, Accounting, Organizations and Society (No. 1, 1978) pp. 3-14

5.Collins, D. W., Kothari, S. P., 1989, “An Analysis of Intertemporal and Cross-Sectional

Determinants of Earnings Response Coefficients”, journal of Accounting & Economics, pp.

143-181

6.Easton P.D, Zmijewski M.E, 1989, “Cross-Sectional Variation in the Stock Market Response to

Accounting Earnings Announcements”, Journal of Accounting and Economics, 117-141

7.Bea ver, W. H., 1968, “The Information Content of Annual Earnings Announcements”, journal of

Accounting Research, pp. 67-92

8.Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences of Accounting Choice:

Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-117

9.Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical

Tests. Journal of Accounting Research, Autumn, 246-276

10.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation of Alternative

Proxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting and

Economics, 61-87

11.Ou J.A., Penman S.H., 1989, “Financial Statement Analysis and the Prediction o f Stock Returns”,

Journal of Accounting and Economics, Nov., 295-329

12.William H. Beaver, Roger Clarke, William F. Wright, 1979, “The Association between

Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors,” Journal of

Accounting Research, 17, 316-340.

13.Burchell S., Clubb C., Hopwood, A., Hughes J., Nahapiet J., 1980, “The Roles of Accounting in

Organizations and Society”, Accounting, Organizations and Society, No.1, pp. 5-28