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題名:影響臺灣上市公司自願性盈餘預測頻率之研究
書刊名:會計評論
作者:李建然 引用關係
作者(外文):Lee, Jan-zan
出版日期:2000
卷期:32
頁次:頁49-79
主題關鍵詞:自願性盈餘預測自願性盈餘預測頻率波爾松迴歸模式Voluntary earnings forecastFrequency of earnings forecastPoisson regression model
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(17) 博士論文(2) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:14
  • 共同引用共同引用:38
  • 點閱點閱:32
期刊論文
1.Imhoff, E. A. Jr.(1978)。The Representativeness of Management Earnings Forecasts。The Accounting Review,53(4),836-850。  new window
2.Smith, C. W. Jr.(1986)。Investment Banking and the Capital Acquisition Process。Journal of Financial Economics,15(1/2),3-29。  new window
3.Diamond, D. W.(1985)。Optimal release of information by firms。Journal of Finance,40(4),1071-1094。  new window
4.Waymire, G.(1985)。Earnings volatility and voluntary management forecast disclosure。Journal of Accounting Research,23(1),268-295。  new window
5.Kasznik, Ron、Lev, Baruch(1995)。To warn or not to warn: Management disclosures in the face of an earnings surprise。The Accounting Review,70(1),113-134。  new window
6.Darrough, M. N.、Stoughton, N. M.(1990)。Financial Disclosure Policy in an Entry Game。Journal of Accounting and Economics,12(1-3),219-243。  new window
7.Lev, Baruch、Penman, Stephen H.(1990)。Voluntary forecast disclosure, nondisclosure, and stock prices。Journal of Accounting Research,28(1),49-76。  new window
8.Pownall, G.、Waymire, G.(1989)。Voluntary disclosure credibility and securities prices: Evidence from management earnings forecasts, 1969-73。Journal of Accounting Research,27(2),227-245。  new window
9.Newman, P.、Sansing, R.(1993)。Disclosure policies with multiple users。Journal of Accounting Research,31(1),92-112。  new window
10.King, R.、Pownall, G.、Waymire, G.(1990)。Expectations Adjustment via Timely Management Forecasts: Review, Synthesis, and Suggestions for Future Research。Journal of Accounting Literature,9,113-44。  new window
11.Amemiya, T.(1981)。Qualitative Response Model: A Survey。Journal of Economic Literature,19(1/2),481-536。  new window
12.Healy, Paul M.、Palepu, Krishna G.(1993)。The Effect of Firms' Financial Disclosure Strategies on Stock Prices。Accounting Horizons,7(1),1-11。  new window
13.Milgrom, Paul R.(1981)。Good news and bad news: Representation theorems and applications。Bell Journal of Economics,12(2),380-391。  new window
14.吳安妮(19910200)。經理人員自願揭露盈餘預測資訊給外界之決定因素--實證研究。會計評論,25,1-24。new window  延伸查詢new window
15.Francis, Jennifer、Philbrick, Donna、Schipper, Katherine(1994)。Shareholder litigation and corporate disclosure。Journal of Accounting Research,32(2),137-164。  new window
16.Skinner, Douglas J.(1994)。Why firms voluntarily disclose bad News?。Journal of Accounting Research,32(1),38-60。  new window
17.McNichols, M.(1989)。Evidence of informational asymmetries form management earnings forecasts and stock returns。The Accounting Review,64,1-27。  new window
18.Leland, Hayne E.、Pyle, D. H.(1977)。Information asymmetries, financial structure and financial intermediation。Journal of Finance,32,371-387。  new window
19.Miller, Merton H.、Rock, Kevin(1985)。Dividend policy under asymmetric information。The Journal of Finance,40(4),1031-1051。  new window
20.Ajinkya, Bipin B.、Gift, Michael J.(1984)。Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations。Journal of Accounting Research,22(2),425-444。  new window
21.Frankel, Richard、McNichols, Maureen、Wilson, G. Peter(1995)。Discretionary Disclosure and External Financing。The Accounting Review,70(1),135-150。  new window
22.Trueman, Brett(1986)。Why do managers voluntarily release earnings forecasts?。Journal of Accounting and Economics,8(1),53-71。  new window
23.Waymire, Gregory(1984)。Additional Evidence on the Information Content of Management Earnings Forecasts。Journal of Accounting Research,22(2),703-719。  new window
24.Verrecchia, Robert E.(1983)。Discretionary disclosure。Journal of Accounting and Economics,5(1),179-194。  new window
25.吳安妮(19930400)。臺灣經理人員主動揭露盈餘預測資訊內涵之實證研究。會計評論,27,76-107。new window  延伸查詢new window
26.McKelvey, Richard D.、Zavoina, William(1975)。A Statistical Model for the Analysis of Ordinal Level Dependent Variables。Journal of Mathematical Sociology,4(1),103-120。  new window
27.Copeland, Thomas E.、Galai, Dan(1983)。Information Effects on the Bid-ask Spread。The Journal of Finance,38(5),1457-1469。  new window
28.Leftwich, R. W.、Watts, R. L.、Zimmerman, J. L.、Burton, J. C.、Schipper, K.(1981)。Voluntary corporate disclosure: The case of interim reporting/discussion。Journal of Accounting Research,19(3),50-89。  new window
29.林煜宗、汪健全(19940300)。財務分析師與管理當局盈餘預估準確性之比較。證券市場發展季刊,22,205-215。new window  延伸查詢new window
30.Lambert, Diane(1992)。Zero-Inflated Poisson Regression, with an Application to Defects in Manufacturing。Technometrics,34(1),1-14。  new window
31.Lang, M. H.、Lundholm, R. J.(1993)。Cross-sectional determinants of analyst ratings of corporate disclosures。Journal of Accounting Research,31(2),246-271。  new window
32.Myers, Stewart C.、Majluf, Nicholas S.(1984)。Corporate Financing and Investment Decisions When Firms Have Information That Investor Do Not Have。Journal of Financial Economics,13(2),187-221。  new window
33.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。  new window
34.Palepu, Krishna G.(1986)。Predicting Takeover Targets: A Methodological and Empirical Analysis。Journal of Accounting & Economics,8(1),3-35。  new window
研究報告
1.O'Brien, P.、Hodges, R.(1991)。A Study of Class Action Securities Fraud Cases。Berkely, CA:The Law and Economics Consulting Group。  new window
學位論文
1.黃齊堯(1994)。強制性與自願性會計資訊揭露之信賴度研究--以盈餘預測資訊為探討對象(碩士論文)。國立政治大學。  延伸查詢new window
2.陳招美(1994)。自願性揭露盈餘預測次數多寡之研究(碩士論文)。東吳大學。  延伸查詢new window
圖書
1.Babbie, E.(1989)。The Practice of Social Research。Belmont, CA:Wadsworth。  new window
其他
1.林佐陵(1995)。市場對經理人員盈餘預測辦視力的探討。  延伸查詢new window
2.詹靜秋(1993)。我國財務預測公開制度之簡介。  延伸查詢new window
3.羅禎昌(1987)。現金增資公告對股票價格影響之研究。  延伸查詢new window
4.G. Akerlof(1970)。The market for “Lemons”: Qualit uncertainty and the market mechanism。  new window
5.S. P. Baginski, E. J. Conrad and J. M. Hassell(1993)。The effects of management forecast precision on equity pricing and on the assessment of earnings uncertainty。  new window
6.L. D. Brown(1993)。Earnings forecasting research: Its implication for capital market research。  new window
7.A. Cameron and P. Trivedi(1986)。Econometric models based on count data: Comparisons and applications of some estimators。  new window
8.A. Cameron and F. A. G. Windmeijer(1996)。R-squared measures for count data regression model with application to health-care utilization。  new window
9.A. Dontoh(1989)。Voluntary disclosure。  new window
10.M. Gaber(1985)。Management incentives to report forecasts of corporate earnings。  new window
11.L. Glosten and P. Milgrom(1985)。Bid, ask and transaction prices in a specialist market with heterogenously informed traders。  new window
12.W. Greene(1993)。Econometric Analysis。  new window
13.S. Grossman(1981)。The role of warranties and quality。  new window
14.J. Hausman, B. Hall and Z. Griliches(1984)。Econometric models for count data with a application to the patents-R&D Relationship。  new window
15.P. J. Hughes(1986)。Signaling by direct disclosure under asymmetric information。  new window
16.F. Lees(1981)。Public Disclosure of Corporate Earnings Forecasts。  new window
17.B. Lev(1989)。On the usefulness of earnings: Lessons arid directions from two decades of empirical research。  new window
18.S. Penman(1990)。An empirical investigation of the voluntary disclosure of corporate earnings forecasts。  new window
19.G. Pownall, C. Wasley and G. Waymire(1993)。The stock price effects of alternative types of management earnings forecasts。  new window
20.S. Ross(1979)。Disclosure regulations in financial market: Implications of modem finance theory and signaling theory。  new window
21.W. Ruland and N. E. George(199007)。Factors associated with the disclosure of Managers’ forecasts。  new window
22.R. Winkelmann(1994)。Count Data Models: Econometric Theory and An Application to Labor Mobility。  new window
 
 
 
 
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