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題名:運用橫斷面二階段迴歸檢定企業盈餘管理有效力之實證研究
書刊名:證券市場發展季刊
作者:吳壽山 引用關係蕭子誼 引用關係林昱成
作者(外文):Wu, SoushanHsiao, Tzy-yihLin, Yu-cheng
出版日期:2003
卷期:15:3=59
頁次:頁105-136
主題關鍵詞:操縱損益盈餘管理可裁決性應計項目異常應計項目Manipulate incomeEarnings managementDdiscretionary accrualAbnormal accrual
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(4) 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:4
  • 共同引用共同引用:0
  • 點閱點閱:46
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.Peasnell, K. V.、Pope, P. F.、Young, S.(2000)。Detecting earnings management using cross-sectional abnormal accruals models。Accounting and Business Research,30(4),313-326。  new window
3.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
4.Kothari, S. P.(2001)。Capital Markets Research in Accounting。Journal of Accounting and Economics,31(1-3),105-231。  new window
5.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
6.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
7.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
8.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
9.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
10.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
11.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
 
 
 
 
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