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題名:公司改組、監督機制與盈餘管理之研究
書刊名:會計評論
作者:陳錦村 引用關係葉雅薰
作者(外文):Chen, Jing-twenYeh, Ya-hsun
出版日期:2002
卷期:34
頁次:頁1-29
主題關鍵詞:公司改組監督機制盈餘管理Corporate restructuringCorporate governanceEarnings management
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(46) 博士論文(5) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:45
  • 共同引用共同引用:247
  • 點閱點閱:91
期刊論文
1.Johnson, Shane A.(1997)。An Empirical Analysis of the Determinants of Corporate Debt Ownership Structure。Journal of Financial and Quantitative Analysis,32(1),47-69。  new window
2.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and Consequences of Earnings Management: An Analysis of Firms Subject to Enforcement Actions by the SEC。Contemporary Accounting Research,13(2),1-36。  new window
3.Comment, Robert、Jarrell, Gregg A.(1995)。Corporate focus and stock returns。Journal of Financial Economics,37(1),67-87。  new window
4.Smith, Abbie J.(1990)。Corporate Ownership Structure and Performance: the Case of Management Buyouts。Journal of Financial Economics,27(1),143-164。  new window
5.Byrd, John、Parrino, Robert、Pritsch, Gunnar(1998)。Stockholder-Manager Conflicts and Firm Value。Financial Analysts Journal,54(3),14-30。  new window
6.Houston, Joel、James, Christopher(1996)。Bank Information Monopolies and the Mix of Private and Public Debt Claims。The Journal of Finance,51(5),1863-1889。  new window
7.葉銀華、邱顯比、何憲章(1997)。利益輸送代理問題和股權結構之理論與實證研究。中國財務學刊,4(4),47-73。new window  延伸查詢new window
8.陳錦村(19980100)。競爭、往來關係與銀行授信行為之研究。中國財務學刊,5(3),61-90。new window  延伸查詢new window
9.金成隆、林修葳、張永芳(19990400)。強制性財務預測誤差與盈餘管理關係--20%門檻限制影響之研究。中國財務學刊,7(1),59-96。new window  延伸查詢new window
10.李存修(19900600)。企業轉投資對財務槓桿及資金成本之影響。東海學報,31,371-381。new window  延伸查詢new window
11.吳欽杉(19980700)。公司重整乎﹖公司改組乎﹖--試評「投資銀行業務管理政策之考量」。證券金融,58,43-53。  延伸查詢new window
12.Booth, James R.(1992)。Contract Costs, Bank Loans, and the Cross-Monitoring Hypothesis。Journal of Financial Economics,31(1),25-41。  new window
13.Aharony, Joseph、Lin, Chan Jane、Loeb, Martin P.(1993)。Initial Public Offerings, Accounting Choices, and Earnings Management。Contemporary Accounting Research,10(1),61-81。  new window
14.Kasznik, Ron(1999)。On the association between voluntary disclosure and earnings management。Journal of Accounting Research,37(1),57-82。  new window
15.Berger, Philip G.、Ofek, Eli(1995)。Diversification's effect on firm value。Journal of Financial Economics,37(1),39-65。  new window
16.Anderson, Ronald C.、Fraser, Donald R.(2000)。Corporate Control, Bank Risk Taking, and the Health of the Banking Industry。Journal of Banking and Finance,24(8),1383-1398。  new window
17.Teoh, Siew Hong、Welch, Ivo、Wong, Tak Jun(1998)。Earnings Management and the Long-run Market Performance of Initial Public Offerings。The Journal of Finance,53(6),1935-1974。  new window
18.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
19.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
20.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
21.Teoh, Siew Hong、Wong, T. J.、Rao, Gita R.(1998)。Are Accruals during Initial Public Offerings Opportunistic?。Review of Accounting Studies,3(1/2),175-208。  new window
22.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
23.Dechow, Patricia M.、Sloan, Richard G.(1991)。Executive Incentives and the Horizon Problem: An Empirical Investigation。Journal of Accounting and Economics,14(1),51-89。  new window
24.Murphy, Kevin J.、Zimmerman, Jerold L.(1993)。Financial Performance Surrounding CEO Turnover。Journal of Accounting and Economics,16(1-3),273-315。  new window
25.Agrawal, Anup、Knoeber, Charles R.(1996)。Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders。The Journal of Financial and Quantitative Analysis,31(3),377-397。  new window
26.Agrawal, Anup、Mandelker, Gershon N.(1987)。Managerial incentives and corporate investment and financing decisions。The Journal of Finance,42(4),823-837。  new window
27.俞海琴(19940700)。內部人士持股比率與融資策略關係之實證研究。管理評論,13(2),109-131。new window  延伸查詢new window
28.林嬋娟、黃怡娟(19960800)。經理人員自願性盈餘預測之產業內資訊移轉研究。臺大管理論叢,7(2),171-196。new window  延伸查詢new window
29.Stulz, René M.(1988)。Managerial control of voting rights: Financing policies and the market for corporate control。Journal of Financial Economics,20(1/2),25-54。  new window
30.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society,48(4),817-838。  new window
31.林嬋娟、洪櫻芬、薛敏正(19970300)。財務困難公司之盈餘管理實證研究。管理學報,14(1),15-38。new window  延伸查詢new window
32.Lang, Larry H. P.、Stulz, René M.(1994)。Tobin's Q, Corporate Diversification, and Firm Performance。Journal of Political Economy,102(6),1248-1280。  new window
33.周行一、陳錦村、陳坤宏(19960700)。家族企業、聯屬持股與公司價值之研究。中國財務學刊,4(1),115-139。new window  延伸查詢new window
34.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
35.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
36.Patel, A.、Bhabra, H. S.(1996)。Convertible Bond Financing: Are Some Issuers Mimickers?。Financial Management,25,67-77。  new window
37.Kaplan, Steven N.(1989)。The effects of management buyouts on operating performance and value。Journal of Financial Economics,24(2),217-254。  new window
38.蕭子誼(1992)。聯屬集團間非常交易之會計處理及其表達。會計研究月刊,85,117-122。  延伸查詢new window
39.DeAngelo, L. E.(1990)。Equity valuation and corporate control。The Accounting Review,65(January),93-112。  new window
40.Perry, S.、Williams, T.(1994)。Earnings manipulation preceding management buyout offers。Journal of Accounting & Economics,18(September),157-179。  new window
41.Rosenstein, S.、Wyatt, J. G.(1994)。Shareholder wealth effects when an officer of one corporate joins the board of director of another corporation。Managerial Decision Economics,15(July/ August),317-327。  new window
42.Wu, Y. W.(1997)。Management buyout and earnings management。Journal of Accounting, Auditing & Finance,12.Fall,373-389。  new window
會議論文
1.Tan, W. L.、Tan, K. C.(1994)。Cross shareholding。Taiwan。  new window
2.葉銀華、邱顯比(1993)。資本結構、股權結構與公司價值關連性之實證研究。沒有紀錄。541-602。new window  延伸查詢new window
3.張文瀞、林修葳(1999)。維持前期盈餘績效與盈餘管理。臺中市。  延伸查詢new window
研究報告
1.Bannister, J. W.、Newman, H. A.(1992)。Management forecasts as targets for earnings management。Chicago, IL。  new window
學位論文
1.胡永純(1997)。盈餘預測與盈餘管理之關聯性研究(碩士論文)。國立中興大學。  延伸查詢new window
 
 
 
 
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