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題名:公司治理、盈餘管理與企業績效
書刊名:高雄應用科技大學學報
作者:葉金成曹嘉玲 引用關係張瑀珊 引用關係
作者(外文):Yen, Chin-chenChao, Chia-lingChang, Yu-shan
出版日期:2006
卷期:35
頁次:頁281-307
主題關鍵詞:公司治理盈餘管理企業績效Corporate governanceEarnings managementBusiness performance
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(1) 博士論文(1) 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:222
  • 點閱點閱:37
期刊論文
1.Brickley, J. A.、Lease, R. C.、Smith, C. W.(1998)。Ownership structure and voting on anti-takeover amendments。Journal of Financial Economics,20,267-291。  new window
2.Beth, Y.(2003)。Corporate governance and firm performance: is there a relationship。Ivey Business Journal,68(1)。  new window
3.Chaney, Paul K.、Lewis, Craig M.(1998)。Income Smoothing and Underperformance in Initial Public Offerings。Journal of Corporate Finance,4(1),1-29。  new window
4.Core, J. E.、Guay, W. R.(1999)。The Use of Equity Grants to Manage Optimal Equity Incentive Levels。Journal of Accounting and Economics,28(2),151-184。  new window
5.Goyal, V. K.、Park, C. W.(2002)。Board leadership structure and CEO turnover。The Journal of Corporate Finance,8(1),49-66。  new window
6.Healy, P. M.(1985)。The Impact of Bonus Schemes on the Selection of Accounting Principles。Journal of Accounting Research,34,107-115。  new window
7.Patton, A.、Baker J. C.(1987)。Why won't director rock the boat?。Harvard Business Review,65,10-18。  new window
8.Healy, Paul M.、Wahlen, James M .(1999)。A review of earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365。  new window
9.Peasnell, K. V.、Pope, P. F.、Young, S.(2000)。Board Monitoring and Earnings Management:Do Outside Directors Influence Abnormal Accruals?。Journal of Business Finance & Accounting,32(7/8),1311-1346。  new window
10.Stock, H.(2003)。Poor governance impacts returns: communicating accountability is more important than ever, IROs Say。Investor Relations Business,1。  new window
11.Healy, P. M.、Palepu, K. G.(1993)。The Effect of Firms' Financial Disclosure Policies on Stock Prices。Accounting Horizons,7,1-11。  new window
12.Fudenberg, Drew、Tirole, Jean(1995)。A theory of income and dividend smoothing based on incumbency rents。Journal of Political Economy,103(1),75-93。  new window
13.McConnell, John J.、Servaes, Henri(1990)。Additional Evidenceon Equity Ownership and Corporate Value。Journal of Financial Economics,27(2),595-612。  new window
14.Lipton, Martin、Lorsch, Jay W.(1992)。A Modest Proposal for Improved Corporate Governance。The Business Lawyer,48(1),59-77。  new window
15.Loughran, Tim、Vijh, Anand M.(1997)。Do Long-term Shareholders Benefit from Corporate Acquisitions?。Journal of Finance,52(5),1765-1790。  new window
16.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review,53(1),112-134。  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.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
20.Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics,69(3),505-527。  new window
21.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
22.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business,72(1),1-33。  new window
23.Hermalin, Benjamin E.、Weisbach, Michael S.(1991)。The Effects of Board Composition and Direct Incentives on Firm Performance。Financial Management,20(4),101-112。  new window
24.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
25.Sloan, Richard Geoffrey(1993)。Accounting earnings and top executive compensation。Journal of Accounting and Economics,16(1-3),55-100。  new window
26.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。  new window
27.Fama, Eugene F.(1980)。Agency Problems and the Theory of the Firm。Journal of Political Economy,88(2),288-307。  new window
28.Pound, John(1988)。Proxy contests and the efficiency of shareholder oversight。Journal of Financial Economics,20(1/2),237-265。  new window
29.Gompers, Paul A.、Ishii, Joy L.、Metrick, Andrew(2003)。Corporate Governance and Equity Prices。The Quarterly Journal of Economics,118(1),107-156。  new window
30.Venkatraman, N.、Ramanujam, Vasudevan(1986)。Measurement of Business Performance in Strategy Research: A Comparison of Approaches。Academy of Management Review,11(4),801-814。  new window
31.Williamson, Oliver E.(1983)。Organization from Residual Claimants and Corporate Control。Journal of Law and Economics,26(2),351-366。  new window
32.Lambert, Richard A.、Larcker, David F.(1987)。An Analysis of the Use of Accounting and Market Measures of Performance in Executive Compensation Contracts。Journal of Accounting Research,25(Suppl.),85-125。  new window
研究報告
1.Antonio、Fernando(2004)。Corporate governance and the weighting of performance measures in CEO compensation。  new window
2.Black, B. S.、Jang, H.、Kim, W.、Mark, J.(2002)。Does corporate governance affect firm value? Evidence from Korea。  new window
3.Chtourou, S. M.、Bédard, J.、Courteau, L.(2001)。Corporate governance and earnings management。University of Laval。  new window
4.Rajgopal, S.、Venkatachalam, M.(1998)。The Role of Institutional Investors in Corporate Governance: An Empirical Investigation。University of Washington。  new window
學位論文
1.吳睿怡(2004)。上市(櫃)與閉鎖期盈餘管理之關聯性(碩士論文)。淡江大學。  延伸查詢new window
2.陳靜怡(2000)。財務危機公司資本結構決定因素,資本結構與自發性重整行為聯立結構關係模式之研究(碩士論文)。義守大學。  延伸查詢new window
3.許淑鈴(2003)。所有權集中程度、董監事會組成特質與公司績效關係之研究(碩士論文)。國立嘉義大學。  延伸查詢new window
4.葉雅薰(1999)。公司改組、監督機制與盈餘管理之研究(碩士論文)。國立中央大學。  延伸查詢new window
5.劉玉珍(2002)。金融控股公司經營績效評估指標之建構(碩士論文)。世新大學。  延伸查詢new window
6.廖秀梅(2002)。董事會結構特性與企業績效關係之研究--探討台灣家族控制企業因素的影響(碩士論文)。國立臺北大學。new window  延伸查詢new window
7.洪世馨(2003)。設立外部董事與企業經營績效之關係(碩士論文)。國立成功大學。  延伸查詢new window
8.陳家慧(2000)。我國上市公司管理機制與盈餘管理相關性之實證研究(碩士論文)。國立政治大學。  延伸查詢new window
9.盧愛治(2005)。公司治理的內外部機制與財務績效關聯性之研究(碩士論文)。淡江大學。  延伸查詢new window
10.吳娟娟(2002)。財務績效指標之重要性分析研究--以台灣化學工業上市公司為例(碩士論文)。中原大學。  延伸查詢new window
11.牛延苓(2001)。股權結構、董事會組成與公司績效關係之研究--以高科技產業與傳統產業為例(碩士論文)。國立中央大學。  延伸查詢new window
12.王大維(2003)。公司治理相關要素與公司績效關聯性之研究--以台灣上市公司為例(碩士論文)。淡江大學。  延伸查詢new window
圖書
1.葉銀華、李存修、柯承恩(20020000)。公司治理與評等系統。臺北:商智文化。new window  延伸查詢new window
2.Berle, Adolf Augustus Jr.、Means, Gardiner C.(1932)。The Modern Corporation and Private Property。Macmillan Publishing Company。  new window
3.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
 
 
 
 
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