:::

詳目顯示

回上一頁
題名:Determinants of Corporate Hedging by Using Derivatives: An Empirical Analysis for Firms Listed in the Taiwan Stock Exchange
書刊名:中華會計學刊
作者:吳清在 引用關係陳靜修高蘭芬 引用關係
作者(外文):Wu, TsingZaiChen, Jennifer J.Kao, Lanfeng
出版日期:2002
卷期:3:1
頁次:頁49-78
主題關鍵詞:衍生性商品避險DerivativesHedge
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(3) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:3
  • 共同引用共同引用:0
  • 點閱點閱:4
期刊論文
1.American Accounting Association's Financial Accounting Standards Committee(1997)。Response to FASB Exposure Draft: Proposed Statement of Financial Accounting Standards--Accounting for Derivatives and Similar Financial Instruments and for Hedging Activities。Accounting Horizons,11,157-163。  new window
2.Berkman, H.、Bradbury, M. E.(1996)。Empirical Evidence on the Corporate Use of Derivatives。Financial Management,26,5-13。  new window
3.Block, S. B.、Gallagher, T. J.(1986)。Tlie Use of Interest Rate Futures and Options by Corporate Financial Managers。Financial Management,15,73-78。  new window
4.Bodnar, G. M.、Hayt, G. S.、Marston, R. C.、Smithson, C. W.(1995)。Wharton Survey of Derivatives Usage by U.S. Non-Financial Firms。Financial Management,24,104-114。  new window
5.Booth, J. R.、Smith, R. L.、Stolz, R. W.(1984)。The Use of Interest Futures by Financial Institutions。Journal of Bank Research,15,73-78。  new window
6.Brewer, E.、Jackson, W. E.、Moser, J. T.(1996)。Alligators in the Swamp: The Impact of Derivatives on the Financial Performance of Depository Institutions。Journal of Money, Credit, and Banking,28(3),482-497。  new window
7.Goldberg, S. R.、Tritschler, C. A.、Godwin, J. H.(1995)。Financial Reporting for Foreign Exchange Derivatives。Accounting Horizons,9,1-16。  new window
8.Huang, J. T.(1997)。The Disclosure of Financial Securities: Explanations and Analyses of Taiwan’s Financial Accounting Standard No.27。Accounting Research Monthly,144,121-131。  new window
9.Huang, J. T.(1996)。The Financial Report Disclosure of DFI in Taiwan, A Regulation Perspective。Accounting Research Monthly,126,74-83。  new window
10.Hsu, J. L.(1996)。The Latest Development of Accounting in Derivative Financial Instrument in the U.S.。Accounting Research Monthly,133,78-82。  new window
11.Kalay, A.(1982)。Stockholders-Bondholders Conflict and Dividend Constraints。Journal of Financial Economics,10,211-233。  new window
12.Ke, C. F.、Shen, D. B.(1998)。A Study on the Relationship between DFI Trading and Audit Risk。Accounting Research Monthly,146,41-54。  new window
13.Liu, Y. L.(1994)。On Derivative Financial Instruments。Certified Public Accountants News,1994(Jul.),21-32。  new window
14.Liu, Y. L.(1994)。On Derivative Financial Instruments。Certified Public Accountants News,1994(Aug.),25-33。  new window
15.Mayers, D.、Smith, C. W.(1982)。On the Corporate-Demand Firm Insurance。Journal of Business,55,281-296。  new window
16.Mayers, D.(1987)。Corporate Insurance and the Under-investment Problem。Journal of Risk and Insurance,54,45-54。  new window
17.Mian, S. L.(1996)。Evidence on Corporate Hedging Policy。Journal of Financial and Quantitative Analysis,31,419-439。  new window
18.Myers, S. C.(1977)。The Determinants of Corporate Borrowings。Journal of Financial Economics,5,147-175。  new window
19.Palmer, R. J.、Schwarz, T. V.(1996)。Improving the FASB's Requirements for Off-Balance-Sheet Market Risk Disclosures。Journal of Accounting, Auditing & Finance,10,100-111。  new window
20.Phillips, A. L.(1995)。Derivatives Practices and Instruments Survey。Financial Management,24(2),115-125。  new window
21.Schrand, C. M.(1997)。The Association between Stock-Price Interest Rate Sensitivity and Disclosures about Derivative Instruments。The Accounting Review,72,87-109。  new window
22.Tsai, W. H.(1996)。How A Company Hedges Exchange Risk by Exchange Rate Derivatives。Accounting Research Monthly,126,84-88。  new window
23.Tsai, W. H.(1996)。How A Corporation Manage Assets and Liabilities by Interest Rate Derivatives。Accounting Research Monthly,130,106-110。  new window
24.Tsai, W. H.(1997)。How A Corporation Hedge Exchange Risk by NT$ Exchange Option。Accounting Research Monthly,142,133-140。  new window
25.Tsai, W. H.(1997)。The Valuation and Accounting Practice of Exchange Option。Accounting Research Monthly,143,82-85。  new window
26.Tsai, W. H.、Ding, Y. K.(1996)。Suggestions on Treatments: How A Listed Firm Should Do When it Engages in DFI Trading。Accounting Research Monthly,129,109-115。  new window
27.Wall, L. D.、Pringle, J. J.(1989)。Alternative Explanations of Interest Rate Swaps: An Empirical Analysis。Financial Management,18,59-73。  new window
28.Stulz, R. M.(1984)。Optimal Hedging Policies。Journal of Financial and Quantitative Analysis,19,127-140。  new window
29.Smith, C. W.、Warner, J. B.(1979)。On Financial Contracting: An Analysis of Bond Contracts。Journal of Financial Economics,7(2),117-161。  new window
30.Smith, Clifford W.、Stulz, René M.(1985)。The determinants of firms' hedging policies。Journal of Financial and Quantitative Analysis,20(4),391-405。  new window
31.Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics,32(3),263-292。  new window
32.Nance, Deana R.、Smith, Clifford W. Jr.、Smithson, Charles W.(1993)。On the determinants of corporate hedging。Journal of Finance,48(1),267-284。  new window
33.Bessembinder, H.(1991)。Forward Contracts and Firm Value: Investment Incentive and Contracting Effects。Journal of Financial and Quantitative Analysis,26(4),519-532。  new window
研究報告
1.Chen, J. F.(1995)。The Usage and Financial Reporting of DFI: An Empirical Study of Listed Companies in Taiwan。Department of Accounting, National Chengchi University。  new window
學位論文
1.Chou, J. W.(1996)。A Study on DFI Trading for Publicly-Owned Companies in Taiwan(碩士論文)。National Cheng Kung University。  new window
圖書
1.Financial Accounting Standards Board(1990)。SFAS No. 105: Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentration of Credit Risk。Norwalk:FASB。  new window
2.Financial Accounting Standards Board(1991)。SFAS No. 107: Disclosure about Fair Value of Financial Instruments。Norwalk:FASB。  new window
3.Financial Accounting Standards Board(1994)。SFAS No. 119: Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments。Norwalk:FASB。  new window
4.Huang, J. T.(1995)。Taxes on Derivative Financial Instruments。Taipei:Pricewaterhouse Coopers。  new window
5.Ke, C. F.、Su, H. W.(1997)。Accounting Treatment and Risk Management of DFI。Taipei:Hua-Tai Book Co.。  new window
6.Securities and Futures Commission, Ministry of Finance, R.O.C.(19960129)。Required Disclosure of DFI Trading Information for Publicly-Owned Firms。Taipei:SFC。  new window
7.Securities and Futures Commission, Ministry of Finance, R.O.C.(19960420)。Required Internal Controls on DFI Trading for Public-Owned Firms。Taipei:SFC。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
QR Code
QRCODE