dp0609 - FEP - Universidade do Porto

Teoh, S. H., I. Welch and T. J. Wong (1998a), “Earnings management and the
underperformance of seasoned equity offerings”, Journal of Financial
Economics 50, pp. 63-99.
Teoh, S. H., I. Welch and T. J. Wong (1998b), “Earnings Management and the
Long-Run Market Performance of Initial Public Offerings”, The Journal of
Finance, Vol. LIII, Nº 6, pp. 1935-1974.
Teoh, S. H., T. J. Wong and G. R. Rao (1998), “Are Accruals during Initial
Public Offerings Opportunistic?”, Review of Accounting Studies 3, pp. 175-
208.
Thomas, J. and X. Zhang (2000), “Identifying unexpected accruals: a
comparison of current approaches”, Journal of Accounting and Public Policy
19, pp. 347–376.
Turner, L. E. and J. H. Godwin (1999), “Auditing, Earnings Management, and
International Accounting Issues at the Securities and Exchange Commission”,
Accounting Horizons, vol. 13, nº 3, pp. 281-297.
Vafeas, N. (1999), “Board meeting frequency and firm performance”, Journal
of Financial Economics 53, pp. 113-142.
Watts, R. L. (2003), “Conservatism in Accounting Part I: Explanations and
Implications”, Accounting Horizons, Vol. 17, Nº 3, pp. 207-221.
Watts, R. L. and Zimmerman (1978), “Towards a Positive Theory of the
Determination of Accounting Standards”, The Accounting Review, Vol. LIII, nº
1, pp. 112-134.
Watts, R. L. and Zimmerman (1986), Positive Accounting Theory, Prentice-
Hall, Englewood Cliffs, New Jersey.
48