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題名:會計盈餘、分析師預測與代理成本對權益評價之影響
書刊名:證券市場發展季刊
作者:林宜勉 引用關係王曉雯 引用關係
作者(外文):Lin, Yi-mienWang, Hsiao-wen
出版日期:2004
卷期:16:3=63
頁次:頁41-81
主題關鍵詞:剩餘利潤評價模式動態線性資訊模式分析師盈餘預測代理成本破產成本Residual income valuation modelDynamic linear information modelAnalysts' forecasts of earningsAgency costBankruptcy cost
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(1) 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:12
  • 點閱點閱:127
期刊論文
1.Bhushan, R.(1989)。Collection of Information about Publicly Traded Firms。Journal of Accounting & Economics,11(2),183-206。  new window
2.Smith, C. W. Jr.(1986)。Investment Banking and the Capital Acquisition Process。Journal of Financial Economics,15(1/2),3-29。  new window
3.Kim, C. S.、Mauer, D. C.、Sherman, A. E.(1998)。The Determinants of Corporate Liquidity: Theory and of Financial and Evidence。Journal Quantitative Analysis,33,335-359。  new window
4.D'Mello, Ranjan、Shroff, Pervin K.(2000)。Equity undervaluation and decisions related to repurchase tender offers: An empirical investigation。Journal of Finance,55(5),2399-2424。  new window
5.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
6.John, Teresa A.(1993)。Accounting Measures of Corporate Liquidity, Leverage, and Costs of Financial Distress。Financial Management,22(3),91-100。  new window
7.O'Brien, P. C.(1988)。Analysts' forecasts as earnings expectations。Journal of Accounting and Economics,10,53-83。  new window
8.Francis, J.、Olsson, P.、Oswald, D. R.(2000)。Comparing the Accuracy and Explainability of Dividends, Free Cash Flow, and Abnormal Earnings Equity Valuation。Journal of Accounting Research,38(1),45-70。  new window
9.Lee, Charles M. C.、Myers, James、Swaminathan, Bhaskaran(1999)。What Is the Intrinsic Value of the Dow?。Journal of Finance,54(5),1693-1741。  new window
10.Hayn, C.(1995)。The information content of losses。Journal of Accounting and Economics,20(2),125-153。  new window
11.Peasnell, K.(198210)。Some Formal Connections between Economic Values and Yields and Accounting Numbers。Journal of Business Finance and Accounting,9(3),361-381。  new window
12.Guenther, D. A.、Rosman, A. J.(1994)。Differences between COMPUSTAT and CRSP SIC codes and related effects on research。Journal of Accounting and Economics,18(1),115-128。  new window
13.Penman, Stephen H.、Sougiannis, Theodore(1997)。The dividend displacement property and the substitution of anticipated earnings for dividends in equity valuation。The Accounting Review,72(1),1-21。  new window
14.Lo, Kin、Lys, Thomas Z.(2000)。The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications。Journal of Accounting, Auditing and Finance,15(3),337-367。  new window
15.Dechow, Patricia M.、Hutton, Amy P.、Sloan, Richard G.(1999)。An Empirical Assessment of the Residual Income Valuation Model。Journal of Accounting & Economics,26,1-34。  new window
16.Francis, Jennifer、Schipper, Katherine(1999)。Have Financial Statements Lost Their Relevance?。Journal of Accounting Research,37(2),319-352。  new window
17.Kim, Wi Saeng、Sorensen, Eric H.(1986)。Evidence on the Impact of the Agency Costs of Debt on Corporate Debt Policy。Journal of Financial and Quantitative Analysis,21(2),131-144。  new window
18.Warner, Jerold B.(1977)。Bankruptcy Costs: Some Evidence。Journal of Finance,32(2),337-347。  new window
19.Myers, James N.(1999)。Implementing Residual Income Valuation with Linear Information Dynamics。The Accounting Review,74(1),1-28。  new window
20.MacKie-Mason, Jeffrey K.(1990)。Do Taxes Affect Corporate Financing Decisions?。The Journal of Finance,45(5),1471-1493。  new window
21.Miller, Merton H.、Modigliani, Franco(1961)。Dividend Policy, Growth, and the Valuation of Shares。The Journal of Business,34(4),411-433。  new window
22.Myers, Stewart C.(1977)。Determinants of Corporate Borrowing。Journal of Financial Economics,5(2),147-175。  new window
23.Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(1998)。Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health。Journal of Accounting and Economics,25(1),1-34。  new window
24.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research,11(2),661-687。  new window
25.Abarbanell, Jeffery S.、Bushee, Brian J.(1997)。Fundamental Analysis, Future Earnings, and Stock Prices。Journal of Accounting Research,35(1),1-24。  new window
26.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
27.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance,23(4),589-609。  new window
28.Ang, James S.、Cole, Rebel A.、Lin, James Wuh(2000)。Agency Costs and Ownership Structure。Journal of Finance,55(1),81-106。  new window
29.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
30.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
31.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
32.Frankel, Richard M.、Lee, Charles M. C.(1998)。Accounting valuation, market expectation, and cross-sectional stock returns。Journal of Accounting and Economics,25(3),283-319。  new window
33.Fama, Eugene F.(1970)。Efficient Capital Markets: A Review of Theory and Empirical Work。The Journal of Finance,25(2),383-417。  new window
34.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
35.Bernard, Victor L.、Thomas, Jacob K.(1989)。Posting-Earning-Announcement Drift: Delayed Price Response or Risk Premium?。Journal of Accounting Research,27,1-36。  new window
36.Parkash, M.(1995)。The Differential Information Contents of Unexpected Permanent and Temporary Earnings。Journal of Business Finance & Accounting,22(5),695-712。  new window
37.Brown, L. D.、Richardson, G. D.、Schwager, S. J.、Hagerman, R.(1987)。An Information Interpretation of Financial Analyst Superiority in Forecasting Earnings。Journal of Accounting Research,25,49-67。  new window
38.Cornett, M. M.、Travlos, N. G.(1989)。Information Effects Associated with Debt-for-Equity and Equity-for-Debt Exchange Offers。The Journal of Finance,44,451-468。  new window
39.Lobo, G. J.、Nair, R. D.(1990)。Combining Judgmental and Statistical Forecasts: An Application to Earnings Forecasts。Decision Sciences,21,446-460。  new window
40.Rahman, M.、Deshpande, S.(1997)。Convertible Bond Calls by Multinational and Domestic Firms: An Agency Cost Perspective。Journal of Multinational Financial Management,7,43-54。  new window
41.Rose-Green, E.、Dawkins, M. C.(2000)。The Association between Bankruptcy Outcome and Price Reactions to Bankruptcy Filings。Journal of Accounting, Auditing & Finance,15,425-438。  new window
圖書
1.張仲岳(1997)。證券投資分析--會計資訊之應用。台北:三民書局。  延伸查詢new window
 
 
 
 
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