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題名:盈餘預測品質與核閱會計師事務所品牌、預測性質及盈餘管理行為關聯性之研究
書刊名:績效與策略研究
作者:曾玉琦 引用關係沈文華 引用關係陳建嘉
作者(外文):Tseng, Yee-chyShen, Wen-huaChen, Chein-chia
出版日期:2005
卷期:2:2
頁次:頁57-84
主題關鍵詞:盈餘預測會計師事務所品牌裁決性應計項目自願性財務預測強制性財務預測Earnings forecastsBrand name of CPA firmsDiscretionary accrualsVoluntary financial forecastsMandatory financial forecasts
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(0) 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:0
  • 共同引用共同引用:23
  • 點閱點閱:42
期刊論文
1.李建然(20000400)。影響臺灣上市公司自願性盈餘預測頻率之研究。會計評論,32,49-79。new window  延伸查詢new window
2.Hutton, A. P.、Miller, G. S.、Skinner, D. J.(2003)。The role of supplementary statements with management earnings forecasts。Journal of Accounting Research,41(5),867-890。  new window
3.劉啟群、陳建樺(19980600)。管理當局盈餘預測精確度與自願性盈餘預測揭露關係之研究。中山管理評論,6(2),411-439。new window  延伸查詢new window
4.Waymire, G.(1985)。Earnings volatility and voluntary management forecast disclosure。Journal of Accounting Research,23(4),268-295。  new window
5.Weber, J.、Willenborg, M.(2003)。Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings。Journal of Accounting Research,41(4),681-720。  new window
6.Miller, G.(2002)。Eamings performance and discretionary disclosure。Journal of Accounting Research,40(1),173-204。  new window
7.Basi, B.、Carey, K.、Tweak, R.(1976)。A comparison of the accuracy of corporate and securities analysts' forecasts of earnings。The Accounting Review,51(1),244-254。  new window
8.Ng, D.(1978)。An information economics analysis of financial reporting and external auditin。The Accounting Review,53(4),910-920。  new window
9.Jog, V.、McConomy, B. J.(2003)。Voluntary disclosure of management earnings forecast in IPO prospectuses。Journal of Business Finance & Accountings,30(1/2),125-167。  new window
10.Cheng, T. Y.、Firth, M.(2000)。An empirical analysis of the bias and rationality of profit forecasts published in new issue prospectuses。Journal of Business Finance and Accounting,27(3),423-446。  new window
11.McConomy, B.(1998)。Bias and accuracy of management eamings forecasts : An evaluation of the impact of auditing。Contemporary Accounting Research,15(2),167-195。  new window
12.Francis, J.、Wilson, E.(1988)。The effect of firm size on audit practices: a study of the Australian market。Journal of Accounting and Economics,6(3),133-151。  new window
13.Chin, C. L.、Lin, T.、Lee, C. C.(2005)。Convertible bonds issuance terms, management forecasts, and earnings management: evidence from Taiwan market。Review of Pacific Basin Financial Markets & Policies,8(3),543-571。  new window
14.Clarkson, P.(1989)。Assessing forecast error risk: parti-an analysis。CGA Magazine,August,47-52。  new window
15.Gramlich, J. D.、Sorensen, O.(2004)。Voluntary management earnings forecasts and discretionary accruals: evidence from Danish IPOs。European Accounting Review,13(2),235-259。  new window
16.Clarkson, P.(2000)。Auditor quality and the accuracy of management earnings forecasts。Contemporary Accounting Research,17(4),595-622。  new window
17.Clarkson, P.、Simunic, D.(1994)。The association between audit quality,retained ownership ,and firm-specific risk in U.S. and Canadian IPO markets。Journal of Accounting and Economics,17(1),207-228。  new window
18.Jaggi, B.(1978)。Comparative accuracy of managements’annual earnings forecast。Financial Management,17(4),24-32。  new window
19.黃金發(20010600)。臺灣新上市公司盈餘操作之研究。朝陽學報,6,19-38。new window  延伸查詢new window
20.Bartov, E.、Gul, F. A.、Tsui, J. S. L.(2001)。Discretionary-Accruals Models and Audit Qualifications。Journal of Accounting and Economics,30(3),421-452。  new window
21.Blazenko, G.、Scott, W.(1986)。A model of standard setting in auditing。Contemporary Accounting Research,3(1),35-44。  new window
22.康榮寶(19950800)。財務報表使用無效率 財務預測美意打折扣--財務預測資訊與會計規範體系。會計研究月刊,119,60-69。  延伸查詢new window
23.柯承恩、蘇裕惠、李文智(19930200)。談審計總體簽證市場研究之供給面。會計研究月刊,89,91-98。  延伸查詢new window
24.Menon, Krishnagopal、Williams, David D.(1991)。Auditor Credibility and Initial Public Offerings。The Accounting Review,66(2),313-332。  new window
25.Kim, Y.、Park, M. S.(2005)。Pricing of seasoned equity offers and earnings management。Journal of Financial and Quantitative Analysis,40(2),435-463。  new window
26.McNichols, M.(1989)。Evidence of Informational Asymmetries from Management Earnings Forecasts and Stock Returns。The Accounting Review,64(1),1-27。  new window
27.Jennings, R.(1987)。Unsystematic security price movements, management earnings forecasts, and revisions in consensus analyst earnings forecasts。Journal of Accounting Research,25(1),90-110。  new window
28.Kasznik, Ron(1999)。On the association between voluntary disclosure and earnings management。Journal of Accounting Research,37(1),57-82。  new window
29.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
30.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research,16(1),135-165。  new window
31.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。  new window
32.Firth, M.、Smith, A.(1992)。The Accuracy of Profit Forecasts in Initial Public Offering Prospectuses。Accounting and Business Research,22(87),239-247。  new window
33.Rangan, S.(1998)。Earning Management and the Performance of Seasoned Equity Offerings。Journal of Financial Economics,50(1),101-122。  new window
34.Davidson, R. A.、Neu, N.(1993)。A Note on the Association between Audit Firm Size and Audit Quality。Contemporary Accounting Research,9,479-488。  new window
會議論文
1.金成隆、林修葳、林美鳳(2001)。新上市公司強制性財務預測誤差之研究。2002年台灣財務金融學會學術研討會。  延伸查詢new window
2.康榮寶、祝美玲、金成隆(1998)。我國上市公司各種財務預測準確性之比較研究---強制性、自願性與分析師預測。1998會計新環境國際研討會。  延伸查詢new window
3.黃瓊慧(1998)。會計師核閱與強制揭露對財務預測準確性之影響。臺北政治大學商學院學術會議。台北市。  延伸查詢new window
圖書
1.Simunic, Dan A.、Stein, Michael T.(1987)。Product differentiation in auditing: auditor choice in the market for unseasoned new issues。Canadian Certified General Accountants' Research Foundation。  new window
 
 
 
 
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