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題名:會計師異動、存在最終家族控制股東與財務報表公佈時效性之探討
書刊名:當代會計
作者:范宏書 引用關係陳慶隆 引用關係
作者(外文):Fan, Hung-shuChen, Ching-lung
出版日期:2007
卷期:8:1
頁次:頁1-33
主題關鍵詞:會計師異動家族控制公司財務報表時效性監察人審查報告書日Auditor changesFamily-controlled firmsFinancial report lagSupervisor report day
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(11) 博士論文(0) 專書(0) 專書論文(1)
  • 排除自我引用排除自我引用:9
  • 共同引用共同引用:14
  • 點閱點閱:85
期刊論文
1.Ashton, R. H.、Graul, P. R.、Newton, J. D.(1989)。Audit delay and the timeliness of corporate reporting。Contemporary Accounting Research,5(2),657-673。  new window
2.Henderson, B. Charlene、Kaplan, Steven E.(2000)。An examination of audit report lag for banks: A panel data approach。Auditing: A Journal of Practice and Theory,19(2),159-174。  new window
3.廖秀梅、廖益興(20021100)。會計師更換時機對年報揭露時效及資本市場之影響。當代會計,3(2),211-229。new window  延伸查詢new window
4.Ashton, R. H.、Willingham, J. J.、Elliott, R. K.(1987)。An empirical analysis of audit delay。Journal of Accounting Research,25(2),275-292。  new window
5.Antle, R.、Nalebuff, B.(1991)。Conservatism and auditor-client negotiations。Journal of Accounting Research,29,31-54。  new window
6.蔡彥卿(19960100)。家族控股集團企業財務報表公告期間之研究。管理與系統,3(1),1-16。new window  延伸查詢new window
7.Courtis, J. K.(1976)。Relationships between Timeliness in Corporate Reporting and Corporate Attributes。Accounting and Business Research,7(25),45-56。  new window
8.Hakansson, N. H.(1977)。Interim Disclosure and Public Forecasts: An Economic Analysis and A Framework for Choice。The Accounting Review,52(2),396-416。  new window
9.Dyer, J. C.、Mchugh, A. J.(1975)。The Timeliness of the Australian Annual Report。Journal of Accounting Research,13(2),204-219。  new window
10.Schwartz, K. B.、Soo, Billy S.(1996)。The Association Between Auditor Changes and Reporting Lags。Contemporary Accounting Research,13(1),353-370。  new window
11.Lev, B.(1988)。Toward a theory of equitable and efficient accounting policy。The Accounting Review,63(1),1-22。  new window
12.Patton, A.、Baker, J. C.(1987)。Why Won't Directors Rock the Board?。Harvard Business Review,65(6),10-18。  new window
13.Wang, Chaug-Jung、Lee, Chien-Hui、Huang, Bwo-Nung(2003)。An analysis of industry and country effects in global stock returns: Evidence from Asian countries and the U.S.。The Quarterly Review of Economics and Finance,43(3),560-577。  new window
14.Sengupta, P.(2004)。Disclosure timing: Determinants of quarterly earnings release dates。Journal of Accounting and Public Policy,23(6),457-482。  new window
15.Givoly, D.、Palmon, D.(1982)。Timeliness of Annual Earnings Announcements: Some Empirical Evidence。Accounting Review,57(3),486-508。  new window
16.Shleifer, Andrei、Vishny, Robert W.(1986)。Large shareholders and corporate control。Journal of Political Economy,94(3 Part 1),461-488。  new window
17.Kross, William、Schroeder, Douglas A.(1984)。An Empirical Investigation of the Effect of Quarterly Earnings Announcement Timing on Stock Returns。Journal of Accounting Research,22(1),153-176。  new window
18.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics,20(1/2),293-315。  new window
19.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。  new window
20.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance,54(2),471-517。  new window
21.Zahra, S. A.、Pearce, J. A. II(1989)。Boards of directors and corporate financial performance: a review and integrative model。Journal of Management,15(2),291-334。  new window
22.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
23.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1998)。Law and Finance。Journal of Political Economy,106(6),1113-1155。  new window
24.Bamber, E. M.、Bamber, L. S.、Schoderbek, M. P.(1993)。Audit Structure and Other Determinants of Audit Report Lag: An Empirical Analysis。Auditing: A Journal of Practice & Theory,12(1),1-23。  new window
25.Knechel, W. R.、Payne, J. L.(2001)。Additional Evidence on Audit Report Lag。Auditing: A Journal of Practice & Theory,20(1),137-146。  new window
26.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。  new window
27.Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research,22(Supplement),59-82。  new window
學位論文
1.許林舜(1994)。財報資訊發佈攸關期間之決定因素:含 Duration model 之應用(碩士論文)。國立台灣大學。  延伸查詢new window
2.林郁蕙(1993)。我國上市公司年度財務報表期末查核期間之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
3.賴美慧(1994)。台灣股票上市公司決算日至查核報告日時間落差(查核報告時間落差)之研究(碩士論文)。東吳大學。  延伸查詢new window
圖書
1.Neter, J.、Wasserman, W.、Kutner, M. H.(1989)。Applied Linear Regression Models。Richard D. Irwin, Inc.。  new window
其他
1.陳鴻文(1995)。國上市公司會計師更換之資訊內涵研究。  延伸查詢new window
2.蔡彥卿(1995)。公司財務報告時效性之實證研究:違反證券交易法之探討。new window  延伸查詢new window
3.Claessens, S., Djankov, S. and Lang, L. H. P.(1999)。Who control east Asian corporation,The World Bank。  new window
4.Dhaliwal, D., Schatzberg, J. and Trombley, M.(1993)。An analysis of the economic factors related to auditor-client disagreements preceding auditor changes。  new window
5.Healy, P. M., and Wahlen, J. M.(1999)。A review of the earning management literature and its implications for standard setting。  new window
 
 
 
 
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