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題名：公司治理與符合績效門檻盈餘管理行為之關連性研究
書刊名：東吳經濟商學學報
作者：蔡柳卿 引用關係／楊怡芳
作者(外文)：Tsai, Liu-ching／Yang, Yi-fang
出版日期：2006
卷期：53
頁次：頁33-72
主題關鍵詞：盈餘管理；公司治理；董事會；Earnings management；Corporate governance；Board of directors
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(5) 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:5
  • 共同引用共同引用:348
  • 點閱點閱:76
期刊論文
1.張文瀞、周玲臺、林修葳(20010700)。審計品質對維持前期盈餘績效公司盈餘管理行為影響之研究。證券市場發展季刊，13(2)，31-70。new window  延伸查詢new window
2.孫秀惠(2002)。近五成民眾不相信上市公司財報（台灣誠信度調查）。商業週刊，765，88。  延伸查詢new window
3.Byrd, J. W.、Hickman, K. A.(199210)。Do Outside Directors Monitor Managers? Evidence from Tender off Bids。Journal of Financial Economics，32(2)，195-221。  new window
4.Bartova, Eli、Radhakrishnanb, Suresh、Krinsky, Itzhak(2000)。Investor sophistication and patterns in stock returns after earnings announcement。The Accounting Review，75(1)，43-63。  new window
5.Klein, A.(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。  new window
6.McConnell, John J.、Servaes, Henri(1990)。Additional Evidenceon Equity Ownership and Corporate Value。Journal of Financial Economics，27(2)，595-612。  new window
7.Bushman, Robert M.、Chen, Qi、Engel, Ellen、Smith, Abbie(2004)。Financial Accounting Information, Organizational Complexity and Corporate Governance Systems。Journal of Accounting and Economics，37(2)，167-201。  new window
8.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
9.Chung, R.、Firth, M.、Kim, J. B.(2002)。Institutional Monitoring and Opportunistic Earning Management。Journal of Corporate Finance，8(1)，29-48。  new window
10.楊朝旭(20040400)。產品市場競爭可否降低公司內部治理機制不佳所導致的代理成本？。管理學報，21(2)，153-173。new window  延伸查詢new window
11.El-Gazzar, S. M.(1998)。Predisclosure information and institutional ownership: A cross-sectional examination of market revaluation during earnings announcement periods。The Accounting Review，73(1)，119-129。  new window
12.Kang, S. H.、Sivaramakrishnan, K.(1995)。Issues in Testing Earnings Management and an Instrumental Variable Approach。Journal of Accounting Research，33(2)，353-367。  new window
13.Stein, Jeremy C.(1989)。Efficient capital markets, inefficient firms: a model of myopic corporate behavior。The Quarterly Journal of Economics，104(4)，655-669。  new window
14.Shleifer, Andrei、Vishny, Robert W.(1986)。Large shareholders and corporate control。Journal of Political Economy，94(3 Part 1)，461-488。  new window
15.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。new window  延伸查詢new window
16.金成隆、林修葳、洪郁珊(20030100)。無形資產、新股折價與內部人持股關係之研究。會計評論，36，21-53。new window  延伸查詢new window
17.Bushman, Robert M.、Smith, Abbie J.(2001)。Financial accounting information and corporate governance。Journal of Accounting and Economics，32(1-3)，237-333。  new window
18.Yeh, Yin-Hua、Lee, Tsun-Siou、Woidtke, Tracie(2001)。Family control and corporate governance: Evidence from Taiwan。International Review of Finance，2(1/2)，21-48。  new window
19.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。  new window
20.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
21.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
22.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。  new window
23.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
24.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics，40(2)，185-211。  new window
25.Morck, Randall、Yeung, Bernard、Yu, Wayne(2000)。The Information Content of Stock Markets: Why Do Emerging Markets Have Synchronous Stock Price Movements?。Journal of Financial Economics，58(1/2)，215-260。  new window
26.DeAngelo, Linda E.(1986)。Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders。The Accounting Review，61(3)，400-420。  new window
27.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business，72(1)，1-33。  new window
28.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics，24(1)，99-126。  new window
29.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
30.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance，9(3)，295-316。  new window
31.李春安、吳欽衫、葉麗玉(20030100)。所有權結構與公司非法行為關係之研究--以臺灣股票上市公司為例。證券市場發展季刊，14(4)=56，75-137。new window  延伸查詢new window
32.Core, John E.、Holthausen, Robert W.、Larcker, David F.(1999)。Corporate governance, chief executive officer compensation, and firm performance。Journal of Financial Economics，51(3)，371-406。  new window
33.Boyd, Brian K.(1994)。Board Control and CEO Compensation。Strategic Management Journal，15(5)，335-344。  new window
34.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society，48(4)，817-838。  new window
35.Weisbach, Michael S.(1988)。Outside directors and CEO turnover。Journal of Financial Economics，20(1/2)，431-460。  new window
36.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance，52(2)，737-783。  new window
37.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
38.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
39.Westphal, J.、Milton, L.(2000)。How experience and network ties affect the influence of demographic minorities on corporate boards。Administrative Science Quarterly，45，366-398。  new window
40.Browning, E. S. and W. Jonathan(2002)。“Burden of Doubt: Stocks Take a Beating as Accounting Worries Spread Beyond Enron.”。Wall Street Journal，30 January。  new window
41.DeFond, M. L., and J. Jiambalvo(1994)。“Debt Covenant Violations and Manipulation of Accruals.”。Journal of Accounting and Economics，no.1-2，145-176。  new window
會議論文
1.林修葳及張文瀞(1999)。「維持前期盈餘績效與盈餘管理」。台中。  延伸查詢new window
2.林嬋娟及林囿成(2003)。「電子產業之盈餘管理行為與資訊內涵研究」。台中。  延伸查詢new window
3.Teoh, S. E., G. R. Rao, and T. J. Wong(1994)。“Incentives and Opportunities for Earnings Management in Initial Public Offerings.”。  new window
研究報告
1.Fuerst, O.、Kang, S. H.(2000)。Corporate governance, expected operating performance, and pricing。New Haven：Yale School of Management。  new window
2.Agrawal A. and S. Chadha(2003)。“Corporate Governance and Accounting Scandal.”。  new window
3.Gillan S. L., J. C. Hartzell, and L. T. Starks(2003)。“Explaining Corporate Governance: Boards, Bylaws, and Charter Provisions.”。  new window
學位論文
1.謝文馨(1999)。家族企業管治機制與盈餘管理之關聯性研究(碩士論文)。東吳大學，臺北。  延伸查詢new window
2.林明璋(1998)。我國上市公司盈餘管理之研究，桃園縣。  延伸查詢new window
圖書
1.葉銀華、李存修、柯承恩(2013)。公司治理與評等系統。台北：智商文化。new window  延伸查詢new window
2.Sunder, Shyam、Cyert, R. M.(1997)。Theory of Accounting and Control。Cincinnati, Ohio：South-Western College Publishing。  new window
 
 
 
 
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