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題名:投資人如何評價現金增資企業的短視管理政策
書刊名:輔仁管理評論
作者:廖俊杰陳家妤
作者(外文):Liao, Chun-chiehChen, Jia-yu
出版日期:2008
卷期:15:3
頁次:頁63-95
主題關鍵詞:短視管理現金增資訊息干擾日曆時間投資組合迴歸分析法資訊不對稱Myopic managementSeasoned equity offeringSignal jammingCalendar-time portfolio regressionCTPRInformation asymmetry
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(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:26
  • 點閱點閱:51
期刊論文
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3.Hayes, Robert H.、Abernathy, William J.(1980)。Managing Our Way to Economic Decline。Harvard Business Review,58(4),67-77。  new window
4.Perry, S. E.、Williams, T. H.(1994)。Earnings management preceding management buyout offers。Journal of Accounting and Economics,18(2),157-179。  new window
5.李春安(19980000)。現金增資新股承銷價格折價成數隱含訊息之研究。證券市場發展,10(1)=37,123-151。new window  延伸查詢new window
6.王元章(19980300)。股權結構、槓桿作用與現金增資--臺灣股市實證研究。亞太經濟管理評論,1(2),45-58。new window  延伸查詢new window
7.徐中琦、崔逸華(19940700)。臺灣股票市場現金增資承銷訊息對股票價格影響之研究。證券市場發展,23,17-32。new window  延伸查詢new window
8.楊朝成、林貞吟(19940100)。臺灣股市現金增資宣告效果再探討。證券市場發展,21,115-139。new window  延伸查詢new window
9.羅順傑、后祥雯(20021200)。現金增資融券鎖價差之研究。證券櫃檯,78,36-50。  延伸查詢new window
10.Ambarish, R.、John, K.、Williams, J.(1987)。Efficient Signaling with Dividends and Investments。Journal of Finance,42(2),321-344。  new window
11.Bens, Daniel A.、Nagar, Venky、Wong, M. H. Franco(2002)。The Real Investment Implications of Employee Stock Option Exercises。Journal of Accounting Research,40(2),359-393。  new window
12.Daniel, K.、Titman, S.(2006)。Market Reaction to Tangible and Intangible Information。Journal of Finance,61,1605-1643。  new window
13.Fischer, P. E.、Verrecchia, R. E.(2000)。Reporting Bias。The Accounting Review,75,229-245。  new window
14.Grant, S.、King, S.、Polak, B.(1996)。Information Externalities, Share-Price Based Incentives and Managerial Behaviour。Journal of Economic Surveys,10,1-21。  new window
15.Mizik, N.、Jacobson, R.(2007)。Myopic Marketing Management: Evidence of the Phenomenon and Its Long-Term Performance Consequences in the SEO Context。Marketing Science,26,361-379。  new window
16.Pontiff, J.(1996)。Costly Arbitrage: Evidence from Closed-End Funds。Quarterly Journal of Economics,111(4),1135-1151。  new window
17.Rust, R. T.、Ambler, T.、Carpenter, G. S.、Kumar, V.、Srivastava, R. K.(200410)。Measuring Marketing Productivity: Current Knowledge and Future Directions。Journal of Marketing,76-89。  new window
18.Lehmann, D. R.(2004)。Metrics for Making Marketing Matter。Journal of Marketing,68,73-75。  new window
19.Lev, B.(1992)。Information disclosure strategy。California Management Review,34(4),9-32。  new window
20.Louis, Henock(2004)。Earnings Management and The Market Performance of Acquiring Firms。Journal of Financial Economics,74(1),121-148。  new window
21.Mitra, D.、Golder, P. N.(2006)。How Does Objective Quality Affect Perceived Quality? Short-Term Effects, Long-Term Effects, and Asymmetries。Marketing Science,25,230-247。  new window
22.Pauwels, K.、Silva-Risso, J.、Srinivasan, S.、Hanssens, D. M.(2004)。New Products, Sales Promotions, and Firm Value: The Case of The Automobile Industry。Journal of Marketing,68(4),142-156。  new window
23.Shugan, S. M.(2005)。Brand Loyalty Programs: Are They Shams?。Marketing Science,24,185-193。  new window
24.Schipper, K.(1989)。Commentary: Earnings Management。Accounting Horizons,3(4),91-102。  new window
25.Laverty, K. J.(1996)。Economic "Short-Termism": The Debate, The Unresolved Issues, and The Implications for Management Practice and Research。The Academy of Management Review,21,825-860。  new window
26.Dechow, P.、Sloan, R.(1991)。Executives Incentives and The Horizon Problem。Journal of Accounting and Economics,14(1),51-89。  new window
27.Riordan, C.(1985)。Public and Catholic Schooling: The Effects of Gender Context Policy。American Journal of Education,93(4),518-540。  new window
28.Anderson, T. W.、Hsiao, C.(1982)。Formulation and Estimation of Dynamic Models Using Panel Data。Journal of Econometrics,18(1),47-82。  new window
29.Baber, W. R.、Fairfield, P. M.、Haggard, J. A.(1991)。The effect of concern about reported income on discretionary spending decisions: The case of research and development。The Accounting Review,66(4),818-829。  new window
30.Bruns, W. J. Jr.、Merchant, K. A.(1990)。The dangerous morality of managing earnings。Management Accounting,72(2),22-25。  new window
31.Penman, S. H.、Zhang, X. J.(2002)。Accounting conservatism, the quality of earnings, and stock returns。The Accounting Review,77(2),237-264。  new window
32.Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review,76(3),357-373。  new window
33.Bizjak, J. M.、Brickley, J. A.、Coles, J. L.(1993)。Stock-Based Incentive Compensation, Asymmetric Information and Investment Behavior。Journal of Accounting and Economics,16,349-372。  new window
34.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
35.Holthausen, Robert W.、Larcker, David F.、Sloan, Richard G.(1995)。Annual bonus schemes and the manipulation of earnings。Journal of Accounting and Economics,19(1),29-74。  new window
36.Erickson, M.、Wang, S. W.(1999)。Earnings Management by Acquiring Firms in Stock for Stock Mergers。Journal of Accounting and Economics,27(2),149-176。  new window
37.Mikkelson, Wayne H.、Partch, M. Megan(1986)。Valuation Effects of Security Offerings and the Issuance Process。Journal of Financial Economics,15(1/2),31-60。  new window
38.邱正仁、周庭楷、翁嘉伶(2004)。探討上市與增資新股之長期股價績效--檢測後續現金增資決策的影響。財務金融學刊,12(2),1-41。  延伸查詢new window
39.Shivakumar, L.(2000)。Do Firms Mislead Investors by Overstating Earnings before Seasoned Equity Offerings?。Journal of Accounting and Economics,29,339-371。  new window
40.Bartov, Eli F.(1993)。The Timing of Asset Sales and Earnings Manipulation。The Accounting Review,68(4),840-855。  new window
41.陳安琳、黎萬琳、陳振遠(20010400)。成長潛力、內部人交易與現金增資之宣告效果。中國財務學刊,9(1),1-25。new window  延伸查詢new window
42.Kim, Y.、Park, M. S.(2005)。Pricing of seasoned equity offers and earnings management。Journal of Financial and Quantitative Analysis,40(2),435-463。  new window
43.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
44.Rangan, Srinivasan(1998)。Earnings Management and the Performance of Seasoned Equity Offerings。Journal of Financial Economics,50(1),101-122。  new window
45.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
46.DuCharme, Larry L.、Malatesta, Paul H.、Sefcik, Stephan E.(2004)。Earnings management, stock issues, and shareholder lawsuits。Journal of Financial Economics,71(1),27-49。  new window
47.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
48.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
49.Teoh, Siew Hong、Welch, Ivo、Wong, T. J.(1998)。Earnings management and the underperformance of seasoned equity offerings。Journal of Financial Economics,50(1),63-99。  new window
50.Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review,73(3),305-333。  new window
51.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
52.Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review,76(1),1-26。  new window
53.Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics,40(1-3),3-73。  new window
54.Pincus, M.、Rajgopal, S.(2002)。The Interaction Between Accrual Management and Hedging: Evidence from Oil and Gas Firms。The Accounting Review,77(1),127-160。  new window
55.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
56.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。  new window
57.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
58.Eberhart, Allan C.、Maxwell, William F.、Siddique, Akhtar R.(2004)。An Examination of Long-Term Abnormal Stock Returns and Operating Performance following R&D Increases。The Journal of Finance,59(2),623-650。  new window
59.Fama, Eugene F.、French, Kenneth R.(1993)。Common risk factors in the returns on stocks and bonds。Journal of Financial Economics,33(1),3-56。  new window
60.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review,76(2),323-329。  new window
61.Dechow, Patricia M.、Skinner, Douglas J.(2000)。Earnings management: Reconciling the views of accounting academics, practitioners, and regulators。Accounting Horizons,14(2),235-250。  new window
62.Myers, Stewart C.、Majluf, Nicholas S.(1984)。Corporate Financing and Investment Decisions When Firms Have Information That Investor Do Not Have。Journal of Financial Economics,13(2),187-221。  new window
63.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
學位論文
1.楊棋材(2002)。增資新股採詢價圈購之評價模式與實證(博士論文)。國立交通大學。new window  延伸查詢new window
2.陳淑姿(1998)。發行動機與宣告效果之相關研究(碩士論文)。國立中正大學。  延伸查詢new window
圖書
1.Porter, M. E.(1992)。Capital Choices: Changing the Way America Invests in Industry。Boston, MA:Council on competitiveness。  new window
2.Keynes, John M.(1936)。The General Theory of Employment, Interest, and Money。London, UK:A Harbinger Book:Palgrave Macmillan。  new window
3.Jacobs, M. T.、Mullins, D.(1991)。Short-Term America: The Causes and Cures of our Business Myopia。Boston, MA:Harvard Business School Press。  new window
4.Aaker, David A.、Equity, M. B.(1991)。Managing Brand Equity: Capitalizing on the Value of a Brand Name。Free Press。  new window
圖書論文
1.Eckbo, E.、Masulis, R.(1995)。Seasoned Equity Offerings: A Survey。Handbooks in Operations Research。  new window
 
 
 
 
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