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題名：內部人持股連續變動公司之盈餘管理行為特性
書刊名：會計評論
作者：張文瀞／周玲臺 引用關係／林修葳 引用關係
作者(外文)：Chang, Wen-jing／Chou, Lynette Ling-tai／Lin, William Hsiou-wei
出版日期：2003
卷期：37
頁次：頁53-83
主題關鍵詞：投機性盈餘管理；訊息發放性盈餘管理；裁量性應計數；管理者股權；Opportunistic earnings management；Signaling earnings management；Discretionary accruals；Managerial ownership
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(30) 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:28
  • 共同引用共同引用:46
  • 點閱點閱:220
期刊論文
1.Kang, Sok-Hyon、Sivaramakrishnan, K.(1995)。Issues in Testing Earnings Management and an Instrumental Variable Approach。Journal of Accounting Research，33(2)，353-367。  new window
2.沈維民(19970100)。企業之盈餘管理：以「會計方法選用」和「應計項目認列」為例。管理評論，16(1)，11-37。new window  延伸查詢new window
3.Kasznik, R.、Barth, M. E.、Aboody, D.(1999)。Revaluations of Fixed Assets and Future Firm Performance: Evidence from the UK。Journal of Accounting & Economics，26(1-3)，149-178。  new window
4.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
5.Guay, W. R.、Kothari, S. P.、Watts, R. L.(1996)。A Market-Based Evaluation of Discretionary Accruals Models。Journal of Accounting Research，34(Suppl.)，83-105。  new window
6.Ramakrishnan, R. T. S.、Thomas, J. K.(1998)。Valuation of Permanent, Transitory, and Price-Irrelevant Components of Reported Earnings。Journal of Accounting, Auditing and Finance，13(3)，301-336。  new window
7.Wahlen, James Michael(1994)。The Nature of Information in Commercial Bank Loan Loss Disclosures。The Accounting Review，69(3)，455-478。  new window
8.Barth, M. E.、Cram, D. P.、Nelson, K. K.(2001)。Accruals and the Prediction of Future Cash Flows。The Accounting Review，76(1)，27-58。  new window
9.Dechow, Patricia M.、Kothari, Sagar P.、Watts, Ross L.(1998)。The Relation between Earnings and Cash Flows。Journal of Accounting and Economics，25(2)，133-168。  new window
10.Seyhun, H. Nejat(1986)。Insiders' profits, costs of trading, and market efficiency。Journal of Financial Economics，16(2)，189-212。  new window
11.Summers, S. L.、Sweeney, J. T.(1998)。Fraudulently misstated financial statements and insider trading An empirical analysis。The Accounting Review，73(1)，131-146。  new window
12.Penman, Stephen H.、Sougiannis, Theodore(1998)。A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation。Contemporary Accounting Research，15(3)，343-383。  new window
13.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
14.Schipper, K.(1989)。Commentary on earning management。Accounting Horizons，3(4)，91-102。  new window
15.Dechow, Patricia M.(1994)。Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals。Journal of Accounting and Economics，18(1)，3-42。  new window
16.Holthausen, R. W.(1990)。Accounting method choice: Opportunistic behavior, efficient contracting and information perspectives。Journal of Accounting and Economics，12(1-3)，207-218。  new window
17.Ryan, S. G.(1995)。A Model of Accrual Measurement with Implications for the Evolution of the Book-to Market Ratio。Journal of Accounting Research，33(1)，95-112。  new window
18.McNichols, M.、Wilson, G. P.(1988)。Evidence of Earnings Management from the Provision for Bad Debts。Journal of Accounting Research，26(Suppl.)，1-31。  new window
19.Beneish, M. D.(1999)。Incentives and Penalties Related to Earnings Overstatements That Violate GAAP。The Accounting Review，74(4)，425-457。  new window
20.Collins, Daniel W.、Pincus, Morton、Xie, Hong(1999)。Equity Valuation and Negative Earnings: The Role of Book Value of Equity。The Accounting Review，74(1)，29-61。  new window
21.Kormendi, Roger、Lipe, Robert(1987)。Earnings Innovations, Earnings Persistence, and Stock Returns。Journal of Business，60(3)，323-345。  new window
22.Aboody, David、Lev, Baruch(2000)。Information Asymmetry, R&D, and Insider Gains。Journal of Finance，55(6)，2747-2766。  new window
23.Jaffe, Jeffrey F.(1974)。Special information and insider trading。Journal of Business，47(3)，410-428。  new window
24.Gelb, D. S.(2000)。Corporate signaling with dividends, stock repurchases, and accounting disclosures: An empirical study。Journal of Accounting, Auditing and Finance，15(2)，99-123。  new window
25.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
26.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
27.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics，22(1-3)，249-281。  new window
28.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
29.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
30.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research，11(2)，661-687。  new window
31.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
32.DeAngelo, Linda E.(1986)。Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders。The Accounting Review，61(3)，400-420。  new window
33.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
34.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
35.柯承恩(20000500)。我國公司監理體系之問題與改進建議。會計研究月刊，174，79-83。  延伸查詢new window
36.Dechow, Patricia M.、Skinner, Douglas J.(2000)。Earnings management: Reconciling the views of accounting academics, practitioners, and regulators。Accounting Horizons，14(2)，235-250。  new window
37.Guay, Wayne R.、Kothari, S. P.、Watts, Ross L.(1996)。A Market-Based Evaluation of Discretionary Accrual Models。Journal of Accounting Research，34(Supplement)，83-105。  new window
38.Beaver, William H.、Clarke, Roger、Wright, William F.(1979)。The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors。Journal of Accounting Research，17(2)，316-340。  new window
39.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
40.Sloan, Richard Geoffrey(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review，71(3)，289-315。  new window
41.Pfeiffer, R. J., Jr.、Elgers, P. T.(1999)。Controlling for lagged stock price responses in pricing regressions: An application to the pricing of cash flows and accruals。Journal of Accounting Research，37，239-247。  new window
42.Seyhun, H. N.(1992)。The Effectiveness of the Insider-Trading Sanctions。The Journal of Law & Economics，35，149-182。  new window
43.Bloomfield, R.(1996)。The interdependence of reporting discretion and informational efficiency in laboratory markets。The Accounting Review，71，493-511。  new window
44.Healy, P. M.、Palepu, K. G.(1995)。The Challenges of Investor Communication: The Case of CUC International, Inc.。Journal of Financial Economics，38，111-140。  new window
45.Miller, E. M.(1999)。Investment intelligence from insider trading。Journal of Social, Political and Economics Studies，24，477-484。  new window
46.Meade, N. L.、Kane, G. D.(1998)。Ratio analysis using rank transformation。Review of Quantitative Finance and Accounting，10，59-74。  new window
47.Fried, J.(1998)。Reducing the profitability of corporate insider's trading through pretrading disclosure。Southern California Law Review，71，303-392。  new window
48.Dalley, P. J.(1998)。From horse trading to insider trading: The historical antecedents of the insider trading debate。William and Mary Law Review，39(4)，1289-1354。  new window
49.Young, S.(1998)。The Determinants of Managerial Accounting Policy Choice: Further Evidence for the UK。Accounting and Business Research，28，131-143。  new window
學位論文
1.黃惠君(1995)。公司上市前後盈餘操縱與上市後營運績效及盈餘操縱動機之關聯性研究(碩士論文)。國立臺灣大學。  延伸查詢new window
2.王脩斐(1996)。盈餘管理偵測模型之評估，沒有紀錄。  延伸查詢new window
圖書
1.Kellogg, L. B.、Kellogg, I.(1991)。Fraud, Window Dressing, and Negligence in Financial Statements。Colorado Springs。  new window
2.Financial Accounting Standards Board(1978)。Objectives of Financial Reporting by Business Enterprises。FASB。  new window
3.Palepu, Krishna G.、Healy, Paul M.、Bernard, Victor L.(1997)。Introduction to Business Analysis and Valuation。Cincinnati, Ohio：South-Western Publishing Company。  new window
4.Beaver, W. H.(1998)。Financial Reporting: An Accounting Revolution。Prentice Hall。  new window
5.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
6.Eyssell, T. H.、Arshadi, N.(1993)。The Law and Finance of Corporate Insider Trading: Theory and Evidence。The Law and Finance of Corporate Insider Trading: Theory and Evidence。Boston, MA。  new window
7.Ball, R. J.、Smith, C. W.(1992)。The Economics of Accounting Policy Choices。The Economics of Accounting Policy Choices。New York, NY。  new window
 
 
 
 
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