[1] Myers S C, Majluf N S. Corporate Financing Decisions When Firms Have Information Investors Do Not Have[J]. 1984,13(2):187~221. [2] Booth L, Ntantamis C, Zhou J. Financial Constraints, R&D Investment, and the Value of Cash Holdings[J]. Quarterly Journal of Finance, 2015,5(4):1550011. [3] Tang V W. Earnings Management and Future Corporate Investment[J]. Ssrn Electronic Journal, 2007(10):44~54. [4] Healy P M. The Effect of Bonus Schemes on Accounting Decisions[J]. Journal of Accounting & Economics, 1985, 7(1~3):0~107. [5] Deangelo L E. Accounting Numbers as Market Valuation Substitutes:A Study of Management Buyouts of Public Stockholders[J]. Accounting Review, 1986,61(3):400~420. [6] Dechow P M, Sloan R G, Sweeney A P. Detecting Earnings Management[J]. Accounting Review, 1994,70(2):193~225. [7] Jones J J. Earnings Management During Import Relief Investigations[J]. Journal of Accounting Research, 1991,29(2):193~228. [8] Aggarwal R, Zong S. The Cash Flow & Ndash;Investment Relationship:International Evidence of Limited Access to External Finance[J]. Journal of Multinational Financial Management, 2006,16(1):89~104. [9] 徐寿福,邓鸣茂,陈晶萍. 融资约束、现金股利与投资-现金流敏感性[J]. 山西财经大学学报, 2016(2):112~124. [10] 魏志华, 曾爱民, 李博. 金融生态环境与企业融资约束——基于中国上市公司的实证研究[J]. 会计研究, 2014(5):73~80. [11] 周亮,李红权.金融业系统性风险溢出的非对称性研究[J].北京工商大学学报,2019(6):64-75. |