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題名：會計盈餘之監督與評價角色關聯性之研究：臺灣實證結果
書刊名：風險管理學報
作者：蔡柳卿 引用關係／楊朝旭 引用關係
作者(外文)：Tsai, Liu-ching／Young, Chaur-shiuh
出版日期：2004
卷期：6:2
頁次：頁119-154
主題關鍵詞：總經理薪酬；價值-盈餘敏感性；薪酬-盈餘敏感性；CEO compensation；Value-earnings sensitivities；Compensation earnings sensitivities
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(2) 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:2
  • 共同引用共同引用:133
  • 點閱點閱:19
期刊論文
1.Duru, A.、Iyengar, R. J.、Thevaranjan, A.(2002)。The shielding of CEO compensation from the effects of strategic expenditures。Contemporary Accounting Research，19(2)，175-193。  new window
2.Petty, Richard、Guthrie, James(2000)。Intellectual Capital Literature Review: Measurement, Reporting and Management。Journal of Intellectual Capital，1(2)，155-176。  new window
3.Lippert, R. L.、Porter, G.(1997)。Understanding CEO pay: A test of two pay-to-performance sensitivity measures with alternative measures of alignment and influence。Journal of Business Research，40(2)，127-138。  new window
4.林淑惠、胡星陽(20030600)。上市公司高階經理人之酬勞結構。經濟論文，31(2)，171-206。new window  延伸查詢new window
5.傅鍾仁、歐進士、張寶光(20021200)。我國企業經營者薪酬與績效指標之關聯性。管理學報，19(6)，1073-1096。new window  延伸查詢new window
6.劉俞青(2002)。臉不紅氣不喘的超高酬勞執行長。財訊，245，331-334。  延伸查詢new window
7.Amir, E.、Lev, B.(1996)。Value-relevance of Non-financial Information: The Wireless Communication Industry。Journal of Accounting & Economics，22，3-30。  new window
8.Dechow, P. M.、Huson, M. R.、Sloan, R.(1994)。The effect of restructuring charges on executives' cash compensation。The Accounting Review，69，138-156。  new window
9.張仲岳(19951000)。Multiple Impacts of an Earnings Announcement on Security Returns。會計評論，29，135-174。new window  new window
10.Clinch, G.(1991)。Employee Compensation and Firm's Research and Development Activity。Journal Accounting Research，29(1)，59-78。  new window
11.Gaver, J.、Gaver, K.(1998)。The Relation Between Nonrecurring Accounting Transactions and CEO Cash Compensation。The Accounting Review，74，235-253。  new window
12.Keating, S.(1997)。Determinants of Divisional Performance Evaluation Practices。Journal of Accounting and Economics，24，243-273。  new window
13.Lehn, K.、Makhija, A.(1997)。EVA, Accounting Profits, and CEO Turnover: An Empirical Examination, 1985-1994。Journal of Applied Corporate Finance，10(2)，90-97。  new window
14.Lev, B.(1999)。R&D and Capital Markets。Journal of Applied Corporate Finance，11(4)，21-35。  new window
15.李華、王泰昌(20031000)。價值攸關性：權益淨值與內在價值。證券市場發展，15(3)=59，63-103。new window  延伸查詢new window
16.金成隆(19990300)。臺灣上市公司盈餘／股價關聯性之研究。中山管理評論，7(1)，81-99。new window  延伸查詢new window
17.Core, J. E.、Guay, W. R.(1999)。The use of equity grants to manage optimal equity incentive levels。Journal of Accounting and Economics，28，151-184。  new window
18.Geletkanycz, M. A.、Hambrick, D. C.(1997)。The External Ties of Senior Executives: Implications for Strategic Choice and Performance。Administrative Science Quarterly，42，654-681。  new window
19.Semkow, B. W.(1994)。Chinese Corporate Governance and Finance in Taiwan。Journal of International Banking and Financial Law，528-540。  new window
20.Baker, G.、Gibbs, M.、Holmstrom, B.(1994)。The Wage Policy of a Firm。Quarterly Journal of Economics，109(4)，921-955。  new window
21.Ittner, C. D.、Larcker, D. F.(1998)。Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction。Journal of Accounting Research，36(3)，1-35。  new window
22.Ball, Ray、Kothari, Sagar P.、Robin, Ashok(2000)。The effect of international institutional factors on properties of accounting earnings。Journal of Accounting and Economics，29(1)，1-51。  new window
23.Balsam, Steven(1998)。Discretionary Accounting Choices and CEO Compensation。Contemporary Accounting Research，15(3)，229-252。  new window
24.Baber, William R.、Kang, Sok-Hyon、Kumar, Krishna R.(1998)。Accounting Earnings and Executive Compensation: The Role of Earnings Persistence。Journal of Accounting and Economics，25(2)，169-193。  new window
25.Natarajan, Ramachandran(1996)。Stewardship Value of Earnings Components: Additional Evidence on the Determinants of Executive Compensation。Accounting Review，71(1)，1-22。  new window
26.Francis, Jennifer、Schipper, Katherine(1999)。Have Financial Statements Lost Their Relevance?。Journal of Accounting Research，37(2)，319-352。  new window
27.Hemmer, T.(1996)。On the Design and Choice of "Modern" Management Accounting Measures。Journal of Management Accounting Research，8，87-116。  new window
28.葉金成、李冠豪(20010500)。盈餘與股價因果關係之實證研究。當代會計，2(1)，17-37。new window  延伸查詢new window
29.Baber, William R.、Janakiraman, Surya N.、Kang, Sok-Hyon(1996)。Investment opportunities and the structure of executive compensation。Journal of Accounting and Economics，21(3)，297-318。  new window
30.Feltham, G. A.、Xie, J.(1994)。Performance Measure Congruity and Diversity in Multi-task Principal/Agent Relations。The Accounting Review，69(3)，429-453。  new window
31.Easton, Peter D.、Zmijewski, Mark E.(1989)。Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements。Journal of Accounting and Economics，11(2/3)，117-141。  new window
32.Lev, Baruch(1989)。On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research。Journal of Accounting Research，27(Supplement)，153-192。  new window
33.Kothari, S. P.(2001)。Capital Markets Research in Accounting。Journal of Accounting and Economics，31(1-3)，105-231。  new window
34.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research，6(2)，159-178。  new window
35.葉銀華、蘇裕惠、柯承恩、李德冠(20040100)。公司治理機制對於關係人交易的影響。證券市場發展季刊，15(4)=60，69-106。new window  延伸查詢new window
36.Bushman, Robert M.、Smith, Abbie J.(2001)。Financial accounting information and corporate governance。Journal of Accounting and Economics，32(1-3)，237-333。  new window
37.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。  new window
38.Abowd, John M.(1990)。Does Performance-Based Managerial Compensation Affect Corporate Performance?。Industrial and Labor Relations Review，43(3)，52-73。  new window
39.Banker, Rajiv D.、Datar, Srikant M.(1989)。Sensitivity, precision, and linear aggregation of signals for performance evaluation。Journal of Accounting Research，27(1)，21-39。  new window
40.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics，26(2)，301-325。  new window
41.Holmstrom, B.、Milgrom, P.(1991)。Multitask Principal-Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design。Journal of Law, Economics, & Organization，7，24-52。  new window
42.John, Teresa A.、John, Kose(1993)。Top-management Compensation and Capital Structure。Journal of Finance，48(3)，949-974。  new window
43.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
44.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics，24(1)，3-37。  new window
45.Collins, Daniel W.、Maydew, Edward L.、Weiss, Ira S.(1997)。Changes in the Value-relevance of Earnings and Book Values over the past Forty Years。Journal of Accounting and Economics，24(1)，39-67。  new window
46.Murphy, Kevin J.、Zimmerman, Jerold L.(1993)。Financial Performance Surrounding CEO Turnover。Journal of Accounting and Economics，16(1-3)，273-315。  new window
47.Defond, Mark L.、Park, Chul W.(1999)。The Effect of Competition on CEO Turnover。Journal of Accounting and Economics，27(1)，35-56。  new window
48.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance，9(3)，295-316。  new window
49.Hölmstrom, Bengt(1979)。Moral Hazard and Observability。The Bell Journal of Economics，10(1)，74-91。  new window
50.Sloan, Richard Geoffrey(1993)。Accounting earnings and top executive compensation。Journal of Accounting and Economics，16(1-3)，55-100。  new window
51.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
52.Bushman, Robert M.、Indjejikian, Raffi J.、Smith, Abbie(1996)。CEO Compensation: The Role of Individual Performance Evaluation。Journal of Accounting & Economics，21(2)，161-193。  new window
53.Weisbach, Michael S.(1988)。Outside directors and CEO turnover。Journal of Financial Economics，20(1/2)，431-460。  new window
54.林穎芬、劉維琪(20030400)。從高階主管薪酬的研究探討代理理論在臺灣的適用程度。管理學報，20(2)，365-395。new window  延伸查詢new window
55.Deng, Zhen、Lev, Baruch、Narin, Francis(1999)。Science and Technology as Predictors of Stock Performance。Financial Analysts Journal，55(3)，20-32。  new window
56.Collins, D. W.、Kothari, S. P.(1989)。An Analysis of Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients。Journal of Accounting and Economics，11(2/3)，143-181。  new window
57.Lev, Baruch、Zarowin, Paul(1999)。The Boundaries of Financial Reporting and How to Extend Them。Journal of Accounting Research，37(2)，353-385。  new window
58.Ittner, Christopher D.、Larcker, David F.、Rajan, Madhav V.(1997)。The Choice of Performance Measures in Annual Bonus Contracts。The Accounting Review，72(2)，231-255。  new window
59.Lambert, Richard A.、Larcker, David F.(1987)。An Analysis of the Use of Accounting and Market Measures of Performance in Executive Compensation Contracts。Journal of Accounting Research，25(Suppl.)，85-125。  new window
60.Fama, Eugene F.、MacBeth, James D.(1973)。Risk, Return, and Equilibrium: Empirical Tests。Journal of Political Economy，81(3)，607-636。  new window
61.Jensen, Michael C.、Murphy, Kevin J.(1990)。Performance Pay and Top-Management Incentives。Journal of Political Economy，98(2)，225-264。  new window
62.Kang, Jun-Koo、Shivdasani, Anil(1995)。Firm Performance, Corporate Governance, and Top Executive Turnover in Japan。Journal of Financial Economics，38(1)，29-58。  new window
63.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
64.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review，71(4)，443-465。  new window
會議論文
1.李建然、廖益興(2003)。董事會組成特徵及其相關監理機制與盈餘管理之關係。2003中華決策科學學會年會暨論文研討會。  延伸查詢new window
2.洪玉舜、王泰昌(2003)。會計績效衡量指標在高階主管薪酬契約中之相對重要性分析--探討公司與市場特性之影響。2003會計理論與實務研討會。  延伸查詢new window
研究報告
1.Bryan, S.、Hwang, L.(1997)。The Economic Determinants of the CEO Compensation-performance Sensitivity。New York, NY：Baruch College, City University of New York。  new window
2.Brynjolfsson, E.、Yang, S.(1999)。The intangible costs and benefits of computer investments: Evidence from the financial markets。MIT Sloan School of Management。  new window
3.Bushman, R.、Engle, E.、Milliron, J.、Smith, A.(2003)。An Analysis of the Relation Between the Stewardship and Valuation Roles of Earnings。University of North Carolina。  new window
4.Krolick, D.(1997)。The Relevance of Financial Statement Information for Executive Performance Evaluation and Equity Valuation: Evidence from the Choice of Bonus Plan Accounting Performance Measures。University of Chicago。  new window
5.Bushman, R.、Chen, Q.、Engel, E.、Smith, A.(2000)。The Sensitivity of Corporate Governance Systems to the Timeliness of Accounting Earnings。University of Chicago。  new window
6.Ramesh, K.、Thiagarajan, R.(1995)。Intertemporal Decline in Earnings Response Coefficients。Northwestern University。  new window
學位論文
1.黃秀敏(1993)。評價模式、盈餘與股票報酬關係之探討(碩士論文)。國立政治大學。  延伸查詢new window
圖書
1.Murphy, K. J.(1993)。Executive Compensation 1000。United Shareholder Association。  new window
圖書論文
1.Bernard, V.(1989)。Capital Markets Research in Accounting During the 1980's: A Critical Review。The State of Accounting Research as We Enter the 1990's: Illinois PhD Jubilee, 1939-1989。Urbana-Champaign, IL：University of Illinois。  new window
2.Murphy, K.(1999)。Executive Compensation。Handbook of Labor Economics。North Holland。  new window
3.彭火樹、劉正田(1996)。股票價格之會計評量基礎。中華民國第三屆商業教育學術論文發表會論文集。  延伸查詢new window
 
 
 
 
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