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題名:強制性財務預測與法人說明會關聯性之研究
書刊名:管理學報
作者:金成隆 引用關係紀信義 引用關係林裕凱
作者(外文):Chin, Chen-lungChi, Hsin-yiLin, Yu Kai
出版日期:2005
卷期:22:5
頁次:頁629-651
主題關鍵詞:強制性財務預測法人說明會Manadatory earnings forecastConference calls
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(14) 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:14
  • 共同引用共同引用:49
  • 點閱點閱:63
期刊論文
1.Bowen, R. M.、A. K. Davis、D. A. Matsumoto(2002)。Do Conference Calls Affect Analysts。Forecasts? The Accounting Review,77,285-316。  new window
2.林嬋娟、官心怡(1996)。經理人員盈餘預測與盈餘操縱之關聯性硏究。管理與系統,3(1),27-41。new window  延伸查詢new window
3.Tasker, Sarah C.(1998)。Bridging the Information Gap: Quarterly Conference Calls as a Medium for Voluntary Disclosure。Review of Accounting Studies,3(1/2),137-167。  new window
4.Williams, P. A.(1996)。The relation between a prior earnings forecast by management andanalyst response to a current management forecast。The Accounting Review,71(1),103-115。  new window
5.Bonner, S. E.、Walther, B. R.、Young, S. M.(2003)。Sophistication-related differences in investors' models of the relative accuracy of analysts' forecast revisions。The Accounting Review,78(3),679-706。  new window
6.Ashbaugh, H.、LaFond, R.、Mayhew, B. W.(2003)。Do non-audit services compromise auditor independence? Further evidence。The Accounting Review,78(3),611-639。  new window
7.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
8.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
9.Johnson, M. F.、Kasznik, R.、Nelson, K. K.(2001)。The Impact of Securities Litigation Reform on the Disclosure of Forward-looking Information by High Technology Firms。Journal of Accounting Research,39(2),297-327。  new window
10.Healy, P. M.、Palepu, K. G.(2001)。Information asymmetry, corporate disclosure, and the capital market: A review of the empirical disclosure literature。Journal of Accounting and Economics,31(1-3),405-440。  new window
11.King, R.、Pownall, G.、Waymire, G.(1990)。Expectations Adjustment via Timely Management Forecasts: Review, Synthesis, and Suggestions for Future Research。Journal of Accounting Literature,9,113-44。  new window
12.Patell, J. M.(1976)。Corporate Forecasts of Earnings Per Share And Stock Price Behavior: Empirical Test。Journal of Accounting Research,14(2),246-276。  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.Verrecchia, Robert E.(1990)。Information Quality and Discretionary Disclosure。Journal of Accounting and Economics,12(4),365-380。  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.金成隆、林修葳、張永芳(19990400)。強制性財務預測誤差與盈餘管理關係--20%門檻限制影響之研究。中國財務學刊,7(1),59-96。new window  延伸查詢new window
17.Bartov, Eli F.(1993)。The Timing of Asset Sales and Earnings Manipulation。The Accounting Review,68(4),840-855。  new window
18.林達榮、李家琪(20020800)。可轉換公司債之財務預測誤差決定因素探討。臺灣管理學刊,2(1),149-173。new window  延伸查詢new window
19.金成隆、林修葳、林美鳳(20020100)。新上市公司股價異常漲跌與財務預測關係之研究。會計評論,34,31-56。new window  延伸查詢new window
20.Aharony, Joseph、Lin, Chan Jane、Loeb, Martin P.(1993)。Initial Public Offerings, Accounting Choices, and Earnings Management。Contemporary Accounting Research,10(1),61-81。  new window
21.Ajinkya, Bipin B.、Gift, Michael J.(1984)。Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations。Journal of Accounting Research,22(2),425-444。  new window
22.Trueman, Brett(1986)。Why do managers voluntarily release earnings forecasts?。Journal of Accounting and Economics,8(1),53-71。  new window
23.Verrecchia, Robert E.(2001)。Essays on disclosure。Journal of Accounting and Economics,32(1-3),97-180。  new window
24.Teoh, Siew Hong、Welch, Ivo、Wong, T. J.(1998)。Earnings management and the underperformance of seasoned equity offerings。Journal of Financial Economics,50(1),63-99。  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.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。  new window
28.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
29.Lang, M. H.、Lundholm, R. J.(1993)。Cross-sectional determinants of analyst ratings of corporate disclosures。Journal of Accounting Research,31(2),246-271。  new window
30.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
31.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics,33(3),401-425。  new window
32.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
33.Collins, Daniel W.、Hribar, Paul(2000)。Earnings-Based and Accrual-Based Market Anomalies: One Effect or Two?。Journal of Accounting and Economics,29(1),101-123。  new window
34.Ruland, W.、Tung, S.、George, N.(1990)。Factors associated with the disclosure of managers' forecasts。The Accounting Review,65(July),710-721。  new window
35.Lev, B.、Penman, S. H.(1990)。Voluntary forecast disclosure, nondisclosure, and Stock Price。Journal of Accounting Research,28,49-76。  new window
36.Baginski, S. P.、Hassell, J. M.、Kimbrough, M. D.(2004)。Why do Managers Explain Their Earnings Forecasts?。Journal of Accounting Research,42,1-29。  new window
37.Bushee, B. J.、Matsumoto, D. A.、Miller, G. S.(2003)。Open vs. Closed Conference Call: The Determinants and Effects of Broadening Access to Disclosure。Journal of Accounting & Economics,25,149-180。  new window
38.Frankel, R.、Johnson, M.、Skinner, D. J.(1999)。An Empirical Examination of Conference Calls as a Voluntary Disclosure。Journal of Accounting Research,37,133-150。  new window
會議論文
1.Jaggi, B.、Lee, P. P.(2003)。Earning Forecast Regulation and Earnings Management by IPO Firms。0。  new window
研究報告
1.Sunder, S. V.(2002)。Investor Access to Conference Call Disclosure: Impact of Regulation Fair Disclosure on Information Asymmetry。Tucson, AZ:University of Arizona。  new window
2.Feng, M.(2005)。Why do Managers Meet Earnings Forecasts in Equilibrium?。0。  new window
學位論文
1.蔡幸儒(2001)。法人說明會資訊內涵及影響管理當局召開行為動機之研究,0。  延伸查詢new window
圖書
1.Greene, W. H.(2000)。Econometric Analysis。New York:Macmillan。  new window
2.Kennedy, P.(1992)。A Guide to Econometrics。MA:The MIT Press。  new window
3.Shefrin, H.、Statman, M.(1992)。Ethics, Fairs, Efficiency, and Financial Markets。Ethics, Fairs, Efficiency, and Financial Markets。Charlottesville, VA。  new window
4.Beaver, W. H.(2003)。Financial Reporting: An Accounting Revolution。Financial Reporting: An Accounting Revolution。Englewood Cliffs, NJ/ New York, NY。  new window
其他
1.Wang, P. W.(2003)。Does Innovation Matter to Conference Calls?,0。  new window
 
 
 
 
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