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題名:預期盈餘與盈餘平穩化實證研究
書刊名:證券市場發展季刊
作者:林嬋娟 引用關係薛敏正 引用關係蘇逸穎
作者(外文):Lin, Chan-janeShiue, Min-jengSu, Yi-ying
出版日期:2002
卷期:14:1=53
頁次:頁139-148
主題關鍵詞:盈餘操縱盈餘平穩化裁決性應計數預期盈餘Earnings manipulationEarnings smoothingDiscretionary accrualsExpected earnings
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(12) 博士論文(3) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:12
  • 共同引用共同引用:16
  • 點閱點閱:44
期刊論文
1.Schipper, K.(1989)。Commentary on earning management。Accounting Horizons,3(4),91-102。  new window
2.Fudenberg, Drew、Tirole, Jean(1995)。A theory of income and dividend smoothing based on incumbency rents。Journal of Political Economy,103(1),75-93。  new window
3.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics,20(1),61-91。  new window
4.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
5.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
6.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。  new window
7.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。  new window
8.吳安妮(19930700)。財務分析師,管理當局及統計模式預測準確度之比較研究。管理評論,12,1-48。new window  延伸查詢new window
9.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
10.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
11.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research,15(1),1-24。  new window
12.Carlson, S. J.、Bathala, C. T.(1997)。Ownership Differences and Firms' Income Smoothing Behavior。Journal of Business Finance & Accounting,24,179-196。  new window
 
 
 
 
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