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題名:應計項目與非財務指標異常現象之探討
書刊名:管理學報
作者:曹壽民 引用關係翁慈青 引用關係黃仲賢
作者(外文):Tsao, Shou-minWeng, Tzu-chingHuang, Chung-shen
出版日期:2008
卷期:25:1
頁次:頁85-107
主題關鍵詞:專利權商標權非財務指標異常現象應計項目異常現象PatentsTrademarkNon-financial indicators based anomalyAccrual-based anomaly
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(2) 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:1
  • 共同引用共同引用:75
  • 點閱點閱:74
期刊論文
1.Desai, H.、Rajgopal, S.、Venkatachalam, M.(2004)。Value-glamour and Accrual Mispricing: One Anomaly or Two?。The Accounting Review,79,355-385。  new window
2.Hitt, M. A.、Hoskisson, R. E.、Ireland, R. D.(1994)。A midrange theory of the interactive effects of international and product diversification on innovation and performance。Journal of Management,20(2),297-326。  new window
3.Thomas, J. K.、Zhang, H.(2002)。Inventory Changes and Future Returns。Review of Accounting Studies,7,163-187。  new window
4.Lev, B.、Sougiannis, T.(1996)。The capitalization, and amortization, and value-relevance of R&D。Journal of Accounting and Economics,21(1),107-138。  new window
5.Collins, D. W.、Maydew, E. L.、Weiss, I.(1997)。Changes in the Value-relevance of Earnings and Book Value over the past Forty Years。Journal of Accounting and Economics,24(1),39-67。  new window
6.Balkin, D. B.、Markman, G. D.、Gomez-Mejia, L. R.(2000)。Is CEO pay in high technology firms related to innovation?。Academy of Management Journal,43(6),1118-1129。  new window
7.林維珩、盧鎮瑋(20050700)。股價對強制性財務預測反應之效率性研究。會計評論,41,53-75。new window  延伸查詢new window
8.Barber, B.、Lyon, J.(1997)。Detecting Long-horizon Abnormal Stock Returns: The Empirical Power and Specification of Test Statistics。Journal of Financial Economics,43,341-372。  new window
9.Burgstahler, D.、Jiambalvo, J.、Shevlin, T.(2002)。Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?。Journal of Accounting Research,40(3),585-612。  new window
10.Davis, J.(199412)。The Cross-Section of Realized Stock Returns: The pre-COMPUSTAT Evidence。Journal of Finance,49,1579-1593。  new window
11.Failfield, J.、Whisenant, S.、Yohn, T.(200301)。Accrual Earnings and Growth: Implications for Future Profitability and Market Mispricing。The Accounting Review,78(1),353-371。  new window
12.Francis, J.、Smith, A.(1995)。Agency costs and innovation: Some empirical evidence。Journal of Accounting and Economics,19(2/3),383-409。  new window
13.Gu, F.(2005)。Innovation, future earnings, and market efficiency。Journal of Accounting Auditing and Finance,20(4),385-418。  new window
14.Kallapur, S.、Kwan, S.(2004)。The Value of Relevance of Brand Assets Recognized by UK Firms。The Accounting Review,79,151-172。  new window
15.Rajgopal, S.、Shevlin, T.、Venkatachalam, M.(2003)。Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog。Review of Accounting Studies,8(4),461-492。  new window
16.Amir, E.、Lev, B.(1996)。Value-relevance of Non-financial Information: The Wireless Communication Industry。Journal of Accounting & Economics,22,3-30。  new window
17.Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review,76(3),357-373。  new window
18.Chandra, U.、Procassini, A.、Waymire, G.(1999)。The Use of Trade Association Disclosures by Investors and Analysts: Evidence from the Semiconductor Industry。Contemporary Accounting Research,16(4),643-670。  new window
19.Itiner, C. D.、Larcker, D. F.(1998)。Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction。Journal of Accounting Research,36(Supplement),1-35。  new window
20.曹壽民、紀信義、劉正良(20070700)。股市對創新活動的評價是否具有效率性?--從研發效率與內部人交易論析。會計評論,45,27-55。new window  延伸查詢new window
21.Richardson, S. A.、Sloan, R. G.、Soliman, M. T.、Tuna, İ.(2005)。Accrual reliability, earnings persistence and stock prices。Journal of Accounting and Economics,39(3),437-485。  new window
22.Hand, J. R. M.(1990)。A test of the extended functional fixation hypothesis。The Accounting Review,65(4),740-763。  new window
23.Banker, Rajiv D.、Potter, Gordon、Srinivasan, Dhinu(2000)。An Empirical Investigation of an Incentive Plan That Includes Nonfinancial Performance Measures。The Accounting Review,75(1),65-92。  new window
24.Dechow, Patricia M.(1994)。Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals。Journal of Accounting and Economics,18(1),3-42。  new window
25.Francis, Jennifer、Schipper, Katherine(1999)。Have Financial Statements Lost Their Relevance?。Journal of Accounting Research,37(2),319-352。  new window
26.Haugen, R. A.、Baker, N. L.(1996)。Commonality in the Determinants of Expected Stock Returns。Journal of Financial Economics,41(3),401-439。  new window
27.Zahra, S. A.、Ireland, R. D.、Hitt, M. A.(2000)。International expansion by new venture firms: International diversity, mode of market entry, technological learning and performance。Academy of Management Journal,43(5),925-950。  new window
28.Fairfield, P. M.、Whisenant, J. S.、Yohn, T. L.(2003)。The differential persistence of accruals and cash flows for future operating income versus future profitability。Review of Accounting Studies,8(2/3),221-243。  new window
29.Fama, Eugene F.、French, K. R.(1998)。Market Efficiency, Long-Term Returns, and Behavioral Finance。Journal of Financial Economics,49(3),283-306。  new window
30.Beneish, M. D.、Vargus, M. E.(2002)。Insider trading, earnings quality, and accrual mispricing。The Accounting Review,77(4),755-791。  new window
31.Basu, S.(1977)。Investment Performance of Common Stocks in Relation to Their Price-earnings Ratios: A Test of the Efficient Market Hypothesis。Journal of Finance,32(3),663-682。  new window
32.Conrad, Jennifer、Kaul, Gautam(1993)。Long-term Market Overreaction or Biases in Computed Returns?。The Journal of Finance,48(1),39-63。  new window
33.Barth, M. E.、Clinch, G.(1998)。Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates。Journal of Accounting Research,36(3),199-233。  new window
34.Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(1998)。Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health。Journal of Accounting and Economics,25(1),1-34。  new window
35.Chan, Louis K. C.、Jegadeesh, Narasimhan、Lakonishok, Josef(1996)。Momentum Strategies。Journal of Finance,51(5),1681-1713。  new window
36.Ou, Jane A.、Penman, Stephen H.(1989)。Financial Statement Analysis and the Prediction of Stock Returns。Journal of Accounting and Economics,11(4),295-329。  new window
37.金成隆、林修葳、紀信義(20040400)。專利權的價值攸關性:從企業生命週期論析。管理學報,21(2),175-197。new window  延伸查詢new window
38.曹壽民、鄧秋菊(20040400)。商標件數與估計價值價值攸關性之研究。管理學報,21(2),213-235。new window  延伸查詢new window
39.Deng, Zhen、Lev, Baruch、Narin, Francis(1999)。Science and Technology as Predictors of Stock Performance。Financial Analysts Journal,55(3),20-32。  new window
40.Fama, Eugene F.、French, Kenneth R.(1992)。The Cross-Section of Expected Stock Returns。The Journal of Finance,47(2),427-465。  new window
41.Bernard, Victor L.、Thomas, Jacob K.(1989)。Posting-Earning-Announcement Drift: Delayed Price Response or Risk Premium?。Journal of Accounting Research,27,1-36。  new window
42.Collins, Daniel W.、Hribar, Paul(2000)。Earnings-Based and Accrual-Based Market Anomalies: One Effect or Two?。Journal of Accounting and Economics,29(1),101-123。  new window
43.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
44.Bernard, Victor L.、Thomas, Jacob K.(1990)。Evidence that stock prices do not fully reflect the implications of current earnings for future earnings。Journal of Accounting and Economics,13(4),305-340。  new window
會議論文
1.李淑華、簡雪芳、蔡彥卿(2005)。臺灣股市對權益法長投之投資收益是否反應不足?。臺北市:銘傳大學會計學系。  延伸查詢new window
2.Stattman, D.(1980)。Book Value and Stock Returns。0。25-45。  new window
研究報告
1.LaFond, R.(2005)。Is the Accrual Anomaly a Global Anomaly。Massachusetts Institute of Technology。  new window
2.Pincus, M.、Rajgopal, S.、Venkatachalam, M.(2006)。The Accrual Anomaly: International Evidence。0。  new window
學位論文
1.羅文振(2006)。財稅差異重大公司盈餘及其組成因子持續性 與評價意涵之研究(碩士論文)。國立成功大學。  延伸查詢new window
2.李銘家(2006)。應計數可靠性與盈餘持續性及市場反應(碩士論文)。輔仁大學。  延伸查詢new window
3.李淑華(2003)。產業價值鏈知識密度與企業績效(博士論文)。國立臺灣大學,臺北。new window  延伸查詢new window
4.王勇勝(2003)。內部關係人交易與盈餘品質之關聯性暨市場反應效率性研究(碩士論文)。國立臺灣大學。  延伸查詢new window
5.陳雅貞(1999)。臺灣股票市場股價是否完全反應應計與現金流量項目對未來盈餘資訊之研究(碩士論文)。中原大學。  延伸查詢new window
6.馮志卿(1999)。營運活動現金流量、應計項目、業外損益之盈餘持續性及市場效率研究(碩士論文)。國立臺灣大學。  延伸查詢new window
7.廖福群(2006)。臺灣上市公司資產成長對次年度盈餘之影響(碩士論文)。國立臺灣大學。  延伸查詢new window
8.潘麗芳(2000)。會計盈餘因素增額資訊內涵及評價之研究(碩士論文)。國立中正大學。  延伸查詢new window
9.張懿心(2001)。現金流量與應計項目增額資訊內涵之研究,0。  延伸查詢new window
圖書
1.Mishkin, F. S.(1983)。A Rational Expectations Approach to Macroeconomics: Testing Policy Ineffectiveness and Efficient-markets Models。Chicago, IL:University of Chicago Press for the National Bureau of Economic Research。  new window
2.Bernstein, L.(1993)。Financial Statement Analysis-theory, Application, and Interpretation。Financial Statement Analysis-theory, Application, and Interpretation。0。  new window
3.Damodaran, A.(2001)。The Dark Side of Valuation: Valuing Old Tech, New Tech and New Economy Companies。The Dark Side of Valuation: Valuing Old Tech, New Tech and New Economy Companies。Upper Saddle River, NJ。  new window
4.Perkins, A.、Perkins, M.(1999)。The Internet Bubble。The Internet Bubble。New York, NY。  new window
5.Seethamraju, C.(2003)。The Value Relevance of Trademarks。Intangible Assets, Values, Measures and Risks。0。  new window
其他
1.Fluck, Z.,Malkiel, B. G.,Quant, R. E.(1993)。The Predictability of Stock Returns and the Efficient Market Hypothesis,0:Financial Research Center/ Princeton University。  new window
 
 
 
 
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