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題名:盈餘管理動機對裁決性應計項目價值攸關性的影響
書刊名:產業論壇
作者:曹壽民 引用關係葉蓁蓁
作者(外文):Tsao, S. M.Yeh, C. C.
出版日期:2006
卷期:8:3
頁次:頁11-37
主題關鍵詞:盈餘管理動機裁決性應計項目預測攸關性價值攸關性修正Jones(1991)模式Managerial discretion for accrualsDiscretionary accrualsForecasting relevanceValue relevanceRevised Jones (1991) model
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(1) 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:1
  • 共同引用共同引用:66
  • 點閱點閱:12
期刊論文
1.金成隆、林修葳、黃書楣(2000)。國內現金增資企業盈餘管理之實證研究。中山管理評論,8(4),709-744。new window  延伸查詢new window
2.陳育成、黃瓊瑤(2001)。台灣資本市場盈餘預測與盈餘管理關聯性之研究。證卷市場發展季刊,13(2),97-121。new window  延伸查詢new window
3.Barth, M. E.、Cram, Donald P.、Nelson, Karen K.(200101)。Accruals and the Prediction of Future cash flow。Accounting Review,76(Jan.),27-32。  new window
4.Dechow, P. M.、Hutton, A. P.、Sloan, R. G.(1999)。An empirical assessment of the residual income valuation model。Journal of accounting and,26,1-345。  new window
5.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
6.Healy, P. M.、Wahlen, J. M.(199912)。A Review of the Earning management Literature and Its Implication for Standard Setting。Accounting Horizons,13,365-383。  new window
7.Ohlson, J. A.(1995)。Earning, Book Values and Dividends in Security Valuations。Contemporary Accounting Research,11,661-687。  new window
8.Ohlson, J. A.(1999)。On Transitory Earnings。Review of Accounting Studies,16,145-162。  new window
9.Barth, M. E.、Beaver, W. H.、Hand, J. R. M.、Landsman, W. R.(1999)。Accruals, cash flows, and equity values。Review of Accounting Studies,4(3),205-229。  new window
10.Sougiannis, Theodore(1994)。The Accounting Based Valuation of Corporate R&D。The Accounting Review,69(1),44-68。  new window
11.Teoh, S. H.、Welch, I.、Wong, T. J.(1998)。Earnings management and the post-issue performance of seasoned equity offerings。Journal of Financial Economics,50,63-99。  new window
12.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
13.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
14.Collins, Daniel W.、Pincus, Morton、Xie, Hong(1999)。Equity Valuation and Negative Earnings: The Role of Book Value of Equity。The Accounting Review,74(1),29-61。  new window
15.Feltham, Gerald A.、Ohlson, James A.(1995)。Valuation and clean surplus accounting for operating and financial activities。Contemporary Accounting Research,11(2),689-731。  new window
16.Feltham, G. A.、Ohlson, J. A.(1996)。Uncertainty resolution and the theory of depreciation measurement。Journal of Accounting Research,34(2),209-234。  new window
17.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
18.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
19.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
20.Teoh, Siew Hong、Wong, T. J.、Rao, Gita R.(1998)。Are Accruals during Initial Public Offerings Opportunistic?。Review of Accounting Studies,3(1/2),175-208。  new window
21.Collins, Daniel W.、Maydew, Edward L.、Weiss, Ira S.(1997)。Changes in the Value-relevance of Earnings and Book Values over the past Forty Years。Journal of Accounting and Economics,24(1),39-67。  new window
22.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
23.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。  new window
24.Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review,65(1),131-156。  new window
25.Guay, Wayne R.、Kothari, S. P.、Watts, Ross L.(1996)。A Market-Based Evaluation of Discretionary Accrual Models。Journal of Accounting Research,34(Supplement),83-105。  new window
26.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics,17(1/2),113-143。  new window
27.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
28.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
研究報告
1.Abarbanell, J.、Bernard, V. L.(1997)。Does the U.S. stock market underprice long-termabnormal eamings?。University of North Carolina。  new window
2.Hand, J. R. M.、Landsman, W.(1999)。The Pricing of Dividends and Equity Valuation。University of North Carolina。  new window
3.Hunt, A.、Moyer, S. E.、Shevlin, T.(1995)。Earnings smoothing and equity value。University of Washington。  new window
4.Philips, J.、Pincus, M.、Rego, S. O.(2001)。Earnings Management: NewEvidence Based on Deferred Tax Expense。University of Iowa。  new window
5.Bowen, Robert M.、Rajgopal, Shivaram、venkatachalam, Mohan(2003)。Accounting Choice Coporate Govemce and Firm Performance。University of Washington。  new window
 
 
 
 
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