各位老师、学长姐及同学好： 陈建文老师将於9/25（一）、9/26（二）及9/28（四）早上9：00～12：00上课，以下是课程topics & reading list。上课地点将另行通知。谢谢大家。 博二 纯央敬上 1. (9/25) Introduction to empirical accounting research 2. (9/26) Efficient market hypothesis Section 4.4 in Kothari, S.P. Capital market research in accounting. Journal of Accounting & Economics (September 2001): 186-207. Lee, C.M.C, Market efficiency and accounting research: a discussion of ‘Capital market research in accounting’. Journal of Accounting & Economics (September 2001): 233-253. Sloan, R.G. Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review (July 1996): 289-315. 3. (9/28) Positive accounting theory and earnings management Healy, P.H. and J.M. Wahlen, 1999, A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13, 365-384. Dechow, P.M., R. Sloan, and A. Sweeney, Detecting earnings management. The Accounting Review (April 1995): 193-225. Subramanyam, K.R., The pricing of discretionary accruals. Journal of Accounting & Economics 22 (August-December 1996): 250-281. Barton, J. and P. J. Simko, The balance sheet as an earnings management constraint. The Accounting Review 77 (January 2002): 1 - 27. --

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