期刊論文1. | 陳依蘋(20020700)。透明度與企業價值。會計研究月刊,200,48-54。 延伸查詢 |
2. | Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.、Fan, Joseph P. H.(2002)。Disentangling the Incentive and Entrenchment Effects of Large Shareholders。The Journal of Finance,57(6),2741-2771。 |
3. | Albomoz, B.、Alcarria, J.(2003)。Analysis and diagnosis on income smoothing in Spain。European Accounting Review,12(3),443-463。 |
4. | Das, S.、Zhang, H.(2003)。Round-up in reported EPS, behavioral thresholds, and earnings management。Journal of Accounting and Economics,35(1),31-50。 |
5. | Dutta, S.、Gigler, F.(2002)。The effect of earnings forecasts on earnings management。Journal of Accounting Research,40(3),631-655。 |
6. | Dye, R.(1988)。Earnings management in an overlapping generations model。Journal of Accounting Research,26(2),195-235。 |
7. | Frankel, Richard M.、Johnson, Marilyn F.、Nelson, Karen K.(2002)。The relation between auditors' fees for non-audit services and earnings management。The Accounting Review,77,71-105。 |
8. | Han, J. C.、Wang, S. W.(1998)。Political costs and earnings management of oil companies during the 1990 Persian Gulf crisis。Journal of Accounting and Economics,73(1),103-117。 |
9. | Hirst, D.、Jackson, K.、Koonce, L.(2003)。Improving financial reports by revealing the accuracy of prior estimates。Contemporary Accounting Research,20(1),165-193。 |
10. | Jones, S.、Sharma, R.(2001)。The impact of free cash flow, financial leverage and accounting regulation on earnings management in Australia's old and new economics。Managerial Finance,27(12),18-39。 |
11. | Lin, S.、Lin, T. H.、Tsai, Y. C.(2004)。Earnings management in Taiwan's imputation tax system。Taiwan Accounting Review,4(2),127-152。 |
12. | Lopez, T. J.、Regier, P. R.、Lee, T.(1998)。Identifying tax-induced earnings management around TRA 86 as a function of prior tax-aggressive behavior。Journal of the American Taxation Association,20(2),37-56。 |
13. | Maines, A.、McDaniel, L.(2000)。Effects of comprehensive-income characteristics on nonprofessional investors' judgments: The role of fmancial-statement presentation format。The Accounting Review,75(2),179-207。 |
14. | Mallin, C.(2002)。The relationship between corporate governance, transparency and financial disclosure。Corporate Governance: An International Review,10(4),253-255。 |
15. | Monem, R. M.(2003)。Earnings management in response to the introduction of the Australian gold tax。Contemporary Accounting Research,20(4),747-774。 |
16. | 張文瀞、周玲臺、林修葳(20030700)。內部人持股連續變動公司之盈餘管理行為特性。會計評論,37,53-83。 延伸查詢 |
17. | Park, M. S.、Park, T.(2004)。Insider sales and earnings management。Journal of Accounting and Public Policy,23(5),381-411。 |
18. | Kim, J. B.、Chung, R.、Firth, M.(2003)。Auditor Conservatism, Asymmetric Monitoring, and Earnings Management。Contemporary Accounting Research,20(2),323-359。 |
19. | 張振山、包幸玉(20040400)。我國資訊公開制度之探討。證券暨期貨月刊,22(4),15-24。 延伸查詢 |
20. | 謝文馨、蘇裕惠(19991000)。從美國COSO檢討報告檢視我國之董監制度與盈餘管理。會計研究月刊,167,112-120。 延伸查詢 |
21. | Balsam, S.、Krishnan, J.、Yang, J. S.(2003)。Auditor industry specialization and earnings quality。Auditing: A Journal of Practice and Theory,22(2),71-97。 |
22. | Fields, T. D.、Lys, T. Z.、Vincent, L.(2001)。Empirical research on accounting choice。Journal of Accounting and Economics,31(1-3),255-307。 |
23. | Sweeney, Amy P.(1994)。Debt-covenant violations and managers' accounting responses。Journal of Accounting and Economics,17(3),281-308。 |
24. | Trueman, B.、Titman, S.(1988)。An Explanation for Accounting Income Smoothing。Journal of Accounting Research,26(Supplement),127-139。 |
25. | 薛明玲、蔡朝安(20030500)。從資訊揭露看公司治理。月旦法學,96,335-343。 延伸查詢 |
26. | Lundholm, Russell J.(1999)。Reporting on the past: A new approach to improving accounting today。Accounting horizons,13(4),315-322。 |
27. | Reynolds, J. Kenneth、Francis, Jere R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decisions。Journal of Accounting and Economics,30(3),375-400。 |
28. | Welker, M.(1995)。Disclosure policy, information asymmetry, and liquidity in Equity Markets。Contemporary Accounting Research,11(2),801-827。 |
29. | McNichols, M.、Wilson, G. P.(1988)。Evidence of Earnings Management from the Provision for Bad Debts。Journal of Accounting Research,26(Suppl.),1-31。 |
30. | 陳曉珮、高儀慧(20040400)。上市櫃公司資訊揭露評鑑系統之介紹與推動現況。證券暨期貨月刊,22(4),25-32。 延伸查詢 |
31. | 楊朝旭、吳幸蓁(20030100)。總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究。會計評論,36,55-87。 延伸查詢 |
32. | Healy, Paul M.、Hutton, Amy P.、Palepu, Krishna G.(1999)。Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure。Contemporary Accounting Research,16(3),485-520。 |
33. | Richardson, V. J.(2000)。Information asymmetry and earnings management: Some evidence。Review of Quantitative Finance and Accounting,15(4),325-347。 |
34. | Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics,20(1/2),293-315。 |
35. | 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。 |
36. | Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics,20(1),61-91。 |
37. | Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。 |
38. | Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。 |
39. | Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。 |
40. | Glosten, Lawrence R.、Milgrom, Paul R.(1985)。Bid, ask and transaction prices in a specialist market with heterogeneously informed traders。Journal of Financial Economics,14(1),71-100。 |
41. | Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。 |
42. | DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。 |
43. | Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research,13(1),1-36。 |
44. | Lang, Mark H.、Lundholm, Russell J.(1996)。Corporate Disclosure Policy and Analyst Behavior。The Accounting Review,71(4),467-492。 |
45. | Lang, M. H.、Lundholm, R. J.(1993)。Cross-sectional determinants of analyst ratings of corporate disclosures。Journal of Accounting Research,31(2),246-271。 |
46. | Lobo, G. J.、Zhou, J.(2001)。Disclosure quality and earnings management。Asia-Pacific Journal of Accounting and Economics,8(1),1-20。 |
47. | Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。 |
48. | 薛明玲(2002)。資訊透明度與企業競爭力。會計研究月刊,200,14-15。 延伸查詢 |
49. | Hirst, D. Eric、Hopkins, Patrick E.(1998)。Comprehensive Income Reporting and Analysts' Valuation Judgments。Journal of Accounting Research,36,47-75。 |
50. | Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research,15(1),1-24。 |
51. | DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。 |
52. | 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。 |
53. | Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons,17(S1),1-16。 |
54. | Guenther, David A.(1994)。Earnings management in response to corporate tax rate changes: Evidence from the 1986 tax reform act。The Accounting Review,69(1),230-243。 |