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題名:How Corporate Governance Mitigates the Abuse of Accounting Discretion: The Perspective of Firm Performance
書刊名:管理學報
作者:Chen, AnlinKao, LanfengTang, Hui-wen
出版日期:2007
卷期:24:4
頁次:頁419-434
主題關鍵詞:Accounting discretionCorporate governanceEarnings managementFirm 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(9) 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:9
  • 共同引用共同引用:0
  • 點閱點閱:48
期刊論文
1.Mishra, C. S.、Gobeli, D. H.(1998)。Managerial Incentives, Internalization, and Market Valuation of Multinational Firms。Journal of International Business Studies,29(3),583-598。  new window
2.Teoh, S. H., I. Welch, and T. J. Wong(1998)。Earnings Management and the Underperformance of Initial Public Offerings。Journal of Financial Economics,50,no.1,pp.63-99。  new window
3.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and Consequences of Earnings Management: An Analysis of Firms Subject to Enforcement Actions by the SEC。Contemporary Accounting Research,13(2),1-36。  new window
4.Graves, S. B.(1988)。Institutional Ownership and Corporate R&D in the Computer Industry。The Academy of Management Journal,31(2),417-428。  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.Louis, H.、Robinson, D.(2005)。Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits。Journal of Accounting and Economics,39(2/3),361-380。  new window
7.Mian, S. L.、Smith, C. W. Jr.(1990)。Incentives for unconsolidated financial reporting。Journal of Accounting and Economics,12(1-3),141-171。  new window
8.Malmquist, D. H.(1990)。Efficient Contracting and the Choice of Accounting Method in the Oil and Gas Industry。Journal of Accounting and Economics,12(1-3),173-205。  new window
9.Larcker, David F.、Richardson, Scott A.(2004)。Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance。Journal of Accounting Research,42(3),625-658。  new window
10.Chung, R.、Firth, M.、Kim, J. B.(2002)。Institutional Monitoring and Opportunistic Earnings Management。Journal of Corporate Finance,8(1),29-48。  new window
11.Guidry, F.、Leone, A. J.、Rock, S.(1999)。Earnings-based bonus plans and earnings management by business-unit managers。Journal of Accounting and Economics,26(1-3),113-142。  new window
12.Kao, L. F.、Chen, A.(2004)。The effects of board characteristics on earnings management。Corporate Ownership & Control,1(3),96-107。  new window
13.Christie, A. A.、Zimmerman, J. L.(1994)。Efficient and Opportunistic Choices of Accounting Procedures: Corporate Control Contests。The Accounting Review,69(4),539-566。  new window
14.Holthausen, R. W.(1990)。Accounting method choice: Opportunistic behavior, efficient contracting and information perspectives。Journal of Accounting and Economics,12(1-3),207-218。  new window
15.Banz, Rolf W.(1981)。The Relationship Between Return and Market Value of Common Stocks。Journal of Financial Economics,9(1),3-18。  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.Frankel, Richard、McNichols, Maureen、Wilson, G. Peter(1995)。Discretionary Disclosure and External Financing。The Accounting Review,70(1),135-150。  new window
18.Mitton, Todd(2002)。A Cross-firm Analysis of the Impact of Corporate Governance on the East Asian Financial Crisis。Journal of Financial Economics,64(2),215-241。  new window
19.Ducharme, L. L.、Malatesta, P. H.、Sefcik, S. E.(2001)。Earnings Management: IPO Valuation and Subsequent Performance。Journal of Accounting, Auditing and Finance,16(4),369-396。  new window
20.Teoh, Siew Hong、Welch, Ivo、Wong, Tak Jun(1998)。Earnings Management and the Long-run Market Performance of Initial Public Offerings。The Journal of Finance,53(6),1935-1974。  new window
21.Graves, S. B.、Waddock, S. A.(1990)。Institutional ownership and control: Implications for long-term corporate strategy。Academy of Management Perspectives,4(1),75-83。  new window
22.Minton, Bernadette A.、Schrand, Catherine(1999)。The impact of cash flow volatility on discretionary investment and the costs of debt and equity financing。Journal of Financial Economics,54(3),423-460。  new window
23.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
24.Francis, Jere R.、Maydew, Edward L.、Sparks, H. Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory,18(2),17-34。  new window
25.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
26.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
27.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
28.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
29.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics,40(2),185-211。  new window
30.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
31.Matsumoto, Dawn A.(2002)。Management's Incentives to Avoid Negative Earnings Surprises。The Accounting Review,77(3),483-514。  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.Pound, John(1988)。Proxy contests and the efficiency of shareholder oversight。Journal of Financial Economics,20(1/2),237-265。  new window
34.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
35.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。  new window
36.Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review,65(1),131-156。  new window
37.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
38.Fama, Eugene F.、French, Kenneth R.(1992)。The Cross-Section of Expected Stock Returns。The Journal of Finance,47(2),427-465。  new window
39.Kang, Jun-Koo、Shivdasani, Anil(1995)。Firm Performance, Corporate Governance, and Top Executive Turnover in Japan。Journal of Financial Economics,38(1),29-58。  new window
40.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
41.Rosenberg, Barr、Reid, Kenneth、Lanstein, Ronald(1985)。Persuasive evidence of market inefficiency。Journal of Portfolio Management,11(3),9-16。  new window
42.Zmijewski, M. E.、Hagerman, R. L.(1981)。An Income Strategy Approach to the Positive Theory of Accountings Standard Setting/Choice。Journal of Accounting & Economics,3(2),129-149。  new window
43.Kim, Yangmn(2005)。Board Network Characteristics and Firm Performance in Korea。Corporate Governance: An International Review,13(6),800-808。  new window
44.Drobetz, W.、Schillhofer, A.、Zimmermann, H.(2004)。Corporate Governance and Expected Stock Returns: Evidence from Germany。European Financial Management,10(2),267-293。  new window
45.Holland, D.、Ramsay, A.(2003)。Do Australian Companies Manage Earnings to Meet Simple Earnings Benchmarks?。Accounting and Finance,43(1),41-62。  new window
46.Arugaslan, O.、Cook, D. O.、Kieschnick, R.(2004)。Monitoring as a Motivation for IPO Underpricing。The Journal of Finance,59(5),2403-2420。  new window
47.Lskavyan, V.、Spatareanu, M.(2006)。Ownership Concentration, Market Monitoring and Performance: Evidence from the UK, the Czech Republic and Poland。Journal of Applied Economics,9(1),91-104。  new window
48.Renneboog, L.(2000)。Ownership, Managerial Control and the Governance of Companies Listed on the Brussels Stock Exchange。Journal of Banking & Finance,24(12),1959-1995。  new window
49.Young, S.(1998)。The Determinants of Managerial Accounting Policy Choice: Further Evidence for the UK。Accounting and Business Research,28(2),131-143。  new window
會議論文
1.Bowen, R.、Rajgopal, S.、Venkatachalam, M.(2003)。Accounting Discretion, Corporate Governance and Firm Performance。0。  new window
圖書
1.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
2.Organisation for Economic Co-operation and Development(2004)。Principle of Corporate Governance。Principle of Corporate Governance。0。  new window
 
 
 
 
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