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題名：處分投資、盈餘平穩化與市場評價
書刊名：當代會計
作者：張文瀞 引用關係／黃惠專
作者(外文)：Chang, Wen-jing／Huang, Hui-chuan
出版日期：2005
卷期：6:2
頁次：頁153-186
主題關鍵詞：處分投資損益；盈餘平穩化；市場評價；Investment sales；Income Smoothing；Market reward
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(8) 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:8
  • 共同引用共同引用:54
  • 點閱點閱:36
期刊論文
1.Dye, R. A.(1988)。Earnings Management in an Overlapping Generations Model。Journal of Accounting Research，26(2)，195-235。  new window
2.Barth, M. E.、Elliot, J. A.、Finn, M. W.(1999)。Market rewards associated with patterns of increasing earnings。Journal of Accounting Research，37(2)，387-413。  new window
3.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and consequences of earnings manipulations: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research，13(1)，1-36。  new window
4.Burgstahler, D.、Jiambalvo, J.、Shevlin, T.(2002)。Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?。Journal of Accounting Research，40(3)，585-612。  new window
5.Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review，76(3)，357-373。  new window
6.Beneish, D.、Press, E.(1993)。Costs of technical default。The Accounting Review，68，233-257。  new window
7.Herrmann, D.、Inoue, T.、Thomas, W. B.(2003)。The sale of assets to manage earnings in Japan。Journal of Accounting Research，41(1)，89-108。  new window
8.Poitras, G.、Wilkins, T.、Kwan, Y. S.(2002)。The Timing of Asset Sales: Evidence of Earnings Management。Journal of Business Finance & Accounting，29(7/8)，903-934。  new window
9.陳育成、黃瓊瑤(2001)。台灣資本市場盈餘預測與盈餘管理關連性之研究。證券市場發展季刊，13(2)，97-121。new window  延伸查詢new window
10.Bradshaw, M.、Richardson, S.、Sloan, R.(2001)。Do analysts and auditors use information in accruals?。Journal of Accounting Research，39(1)，45-74。  new window
11.Trueman, Brett、Titman, Sheridan(1988)。An Explanation for Accounting Income Smoothing。Journal of Accounting Research，26，127-139。  new window
12.Bowen, Robert M.、DuCharme, Larry、Shores, D.(1995)。Stakeholders' Implicit Claims and Accounting Method Choice。Journal of Accounting and Economics，20(3)，255-295。  new window
13.Hepworth, S. R.(1953)。Smoothing Periodic Income。The Accounting Review，28(1)，32-39。  new window
14.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
15.Bartov, Eli F.(1993)。The Timing of Asset Sales and Earnings Manipulation。The Accounting Review，68(4)，840-855。  new window
16.張文瀞(20030500)。本益比變動與盈餘管理。當代會計，4(1)，29-56。new window  延伸查詢new window
17.DeAngelo, H.、DeAngelo, L.、Skinner, D. J.(1996)。Reversal of Fortune: Dividend Policy and the Disappearance of Sustained Earnings Growth。Journal of Financial Economics，40(3)，341-371。  new window
18.Kasznik, Ron(1999)。On the association between voluntary disclosure and earnings management。Journal of Accounting Research，37(1)，57-82。  new window
19.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
20.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business，72(1)，1-33。  new window
21.Weisbach, Michael S.(1988)。Outside directors and CEO turnover。Journal of Financial Economics，20(1/2)，431-460。  new window
22.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
23.Bernard, Victor L.、Thomas, Jacob K.(1990)。Evidence that stock prices do not fully reflect the implications of current earnings for future earnings。Journal of Accounting and Economics，13(4)，305-340。  new window
學位論文
1.馮志卿(1999)。營運活動現金流量、應計項目、業外損益之盈餘持續性及市場效率研究(碩士論文)。國立臺灣大學。  延伸查詢new window
2.管夢欣(1993)。長期性資產出售交易與盈餘操縱行為之關聯性實證研究(碩士論文)。國立臺灣大學。  延伸查詢new window
3.黃全宏(2001)。投資損益持續性及市場反應效率分析(碩士論文)。國立臺灣大學。  延伸查詢new window
其他
1.工商時報(19981126)。本業表現欠佳：統領、高林、匯僑、遠百，紛紛處分轉投資股票，拉抬業績。  延伸查詢new window
2.林嬋娟、官心怡(1996)。經理人盈餘預測與盈餘操縱之關聯性研究。  延伸查詢new window
3.經濟日報(20010824)。營建業處分轉投資帳面好看多了。  延伸查詢new window
4.Beaver, W. H.(1970)。The time series behavior of earnings。  new window
5.Black, E. L.，T. A. Carnes and V. J. Richardson(2000)。The value relevance of multiple occurrences of nonrecurring items。  new window
6.Clayman, M.(1995)。One-time charges never having to say you’re sorry?。  new window
7.Elliott, J. A. and W. H. Shaw(1988)。Write-offs as accounting procedures to manage perception。  new window
8.Freeman, R., J. Ohlson, and S. Penman(1982)。Book rate-of-return and prediction of earnings changes: an empirical investigation。  new window
9.Inoue, T., and W. Thomas(1996)。The choice of accounting policy in Japan。  new window
10.Lim，S. C. and S. Lustgarten(1998)。Testing for income smoothing using the Backing out Method。  new window
11.Michelson, S. E., J. Jordan-Wagner and C. W. Wootton(2000)。The relationship between the smoothing of reported income and risk-adjusted returns。  new window
12.Ronen, J., and S. Sadan(1981)。Smoothing income numbers: objective, means, and implications。  new window
13.Watts, R.(1986)。Does it pay to manipulate EPS? The Revolution in Corporate Finance。  new window
14.White, H.(1980)。A heteroscedastic-consistent covariance matrix estimator and a direct text for heteroscedasticity。  new window
 
 
 
 
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