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題名:財務預測負向更新對股價之影響--以化學業為例
書刊名:績效與策略研究
作者:古永嘉 引用關係杜長樹李富川李國賓
作者(外文):Goo, James Y. J.Tu, Chang-shuLee, Fu-chuanLi, Kuo-ping
出版日期:2006
卷期:3:1
頁次:頁1-18
主題關鍵詞:財務預測更新負向更新盈餘管理操縱損益資訊效果Financial forecast updatedNegative updateManipulative earningsInformation effect
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:21
  • 點閱點閱:29
期刊論文
1.Foster, G.(1973)。Stock market reaction to estimates of earnings per share by company officials。Journal of Accounting Research,11(1),25-37。  new window
2.Peterson, P. P.(1989)。Corporate forecasts of earnings per share and stock price behavior: empirical tests。Journal of Business and Economic,28(3),36-66。  new window
3.Lev, Baruch、Penman, Stephen H.(1990)。Voluntary forecast disclosure, nondisclosure, and stock prices。Journal of Accounting Research,28(1),49-76。  new window
4.康榮寶、張仕奇(1996)。財務預測規範應從長計議。會計研究月刊,125,20-29。  延伸查詢new window
5.Ajinkya, B. B.、Gift, M. J.(1984)。Corporate Managers’ Forecasts and Symmetrical Adjustment of Market Expectations。Journal of Accounting Research,1984(autumn),425-444。  new window
6.Baginski, S. P.(1987)。Intraindustry Information Transfers Associated with Management Forecasts of Eamings。Journal of Accounting Research,1987(autumn),196-216。  new window
7.Baginski, S. P.、Hassell, L. M.(1972)。Determinant of management forecast precision。The Accounting Review Research,303-312。  new window
8.Ball, R.、Brown, P.(1968)。An empirical evaluation of accounting income numter。Journal of Accounting Research,6(2),159-178。  new window
9.Imhoff, E. A.、Pare, P.(1982)。Analysis and Comparison of Earnings Forecast Agents。Journal of accounting Research,1982(autumn),429-439。  new window
10.Grossman, S. J.(1981)。An Introduction to the Theory of Rational Expectations Under Asymmetric Information。Review of Economic studies,48,541-559。  new window
11.Grossman, S.、Stiglitz, J.(1976)。Information and Competitive price System。American Economic Review,1976(May)。  new window
12.Jensen, M. C.、Meckling, W. H.(1976)。Theory of the Firms: Managerial Behavior, Agency Costs, and Ownership Structure。Journal of Financial Economics,3(4),350-360。  new window
13.Pownall, G.、Gwaymire, G.(1989)。Voluntary Disclosure Cre Disclosure prices: Evidence from Management Earnings Forecasts, 1969-73。Journal of Accounting Research,1989(autumn),227-245。  new window
14.Schipper, K.(1990)。Commentary on Information Transfers。Accounting Horizons,4(4),97-107。  new window
15.Diamond, D. W.(1985)。Optimal Release of Information by Firms。Journal of Finance,40,1017-1094。  new window
16.Beaver, William H.(1968)。The Information Content of Annual Earnings Announcement。Journal of Accounting Research,6(Suppl.),67-92。  new window
17.Dye, R. A.(1990)。Mandatory versus voluntary disclosures: The cases of financial and real externalities。The Accounting Review,65(1),1-24。  new window
18.Fama, Eugene F.(19911200)。Efficient Capital Markets。Journal of Finance,46(5),1575-1617。  new window
19.Foster, G.(1981)。Intra-industry information transfers associated with earnings releases。Journal of Accounting and Economics,3(3),201-232。  new window
20.Kasznik, Ron(1999)。On the association between voluntary disclosure and earnings management。Journal of Accounting Research,37(1),57-82。  new window
21.Trueman, Brett(1986)。Why do managers voluntarily release earnings forecasts?。Journal of Accounting and Economics,8(1),53-71。  new window
22.Waymire, Gregory(1984)。Additional Evidence on the Information Content of Management Earnings Forecasts。Journal of Accounting Research,22(2),703-719。  new window
23.吳安妮(19930400)。臺灣經理人員主動揭露盈餘預測資訊內涵之實證研究。會計評論,27,76-107。new window  延伸查詢new window
學位論文
1.周姍玫(1995)。財務預測準則實施前後預測資訊移轉的比較(碩士論文)。國立政治大學。  延伸查詢new window
2.廖仲協(1995)。強制性財務預測、盈餘操縱及股票投資報酬之實證研究(碩士論文)。國立政治大學,臺北市。  延伸查詢new window
3.黃煒翔(1997)。企業盈餘預測變動宣告之資訊效果(碩士論文)。國立中興大學。  延伸查詢new window
4.簡俱揚(1996)。強制性財務預測的資訊移轉效果之研究(博士論文)。國立臺灣大學。new window  延伸查詢new window
5.Gaber, M.(1985)。Management Incentive to Report Forecasts of Corporate Earnings(博士論文)。The City University,New York。  new window
6.余明鳳(1995)。財務預測公告對股票價格的影響(碩士論文)。淡江大學。  延伸查詢new window
7.宋義德(1996)。管理當局自願性財務預測準確性與資訊內涵之研究(碩士論文)。國立政治大學。  延伸查詢new window
8.林靜香(1994)。我國財務預測公告資訊內涵之研究(碩士論文)。國立政治大學,臺北市。  延伸查詢new window
9.黃怡娟(1995)。經理人員自願性盈餘預測之產業內資訊移轉(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.林茂文(1992)。時間數列分析與預測。臺北:華泰書局。  延伸查詢new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
 
 
 
 
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