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題名:應計項目組成之波動、盈餘品質與股票報酬
書刊名:北商學報
作者:賴梨雯薛敏正 引用關係
作者(外文):Lai, Le-wenShiue, Min-jeng
出版日期:2009
卷期:15
頁次:頁1-21
主題關鍵詞:應計數盈餘品質股票報酬應計項目組成之波動AccrualsEarnings qualityStock returnsThe variation of accrual components
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:2
  • 共同引用共同引用:3
  • 點閱點閱:263
期刊論文
1.李永全、馬黛(20071000)。盈餘管理是否會造成股票錯誤定價?。管理與系統,14(4),545-572。new window  延伸查詢new window
2.Chan, Konan、Chan, Louis K. C.、Jegadeesh, Narasimhan、Lakonishok, Josef(2006)。Earnings quality and stock returns。The Journal of Business,79(3),1041-1082。  new window
3.Bradshaw, M. T.、Richardson, S. A.、Sloan, R. G.(2001)。Do Analysts and Auditors Use Information in Accruals?。Journal of Accounting Research,39(1),45-74。  new window
4.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
5.Bushman, Robert M.、Piotroski, Joseph D.、Smith, Abbie J.(2004)。What determines corporate transparency?。Journal of Accounting Research,42(2),207-252。  new window
6.Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review,76(3),357-373。  new window
7.Klein, A.(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
8.Frankel, R. M.、Johnson, M. F.、Nelson, K. K.(2002)。The Relation between Auditors' Fees for Non-audit Services and Earnings Quality。The Accounting Review,77(1),71-105。  new window
9.Lipe, R.(1990)。The Relation between Stock Returns and Accounting Earnings Given Alternative Information。The Accounting Review,65(1),49-71。  new window
10.Schipper, K.、Vincent, L.(2003)。Earnings Quality。Accounting Horizons,7(S1),97-110。  new window
11.Ahmed, Anwer S.、Billings, Bruce K.、Morton, Richard M.、Stanford-Harris, Mary(2002)。The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs。The Accounting Review,77(4),867-890。  new window
12.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
13.Lev, Baruch、Thiagarajan, S. Ramu(1993)。Fundamental Information Analysis。Journal of Accounting Research,31(2),190-215。  new window
14.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
15.Francis, Jennifer R.、LaFond, Ryan、Olsson, Per M.、Schipper, Katherine(2005)。The Market Pricing of Accruals Quality。Journal of Accounting and Economics,39(2),295-327。  new window
16.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
17.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
18.Bartov, Eli、Gul, Ferdinand A.、Tsui, Judy S. L.(2000)。Discretionary-accruals Models and Audit Qualifications。Journal of Accounting and Economics,30(3),421-452。  new window
19.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
20.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
21.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
22.Chan, Louis K. C.、Jegadeesh, Narasimhan、Lakonishok, Josef(1996)。Momentum Strategies。Journal of Finance,51(5),1681-1713。  new window
23.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review,77(Suppl. 1),35-59。  new window
24.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
25.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
26.Bernard, V.、Stober, T.(1989)。The nature and amount or information reflected in cash flows and accruals。The Accounting Review,64,624-652。  new window
27.Krishnan, G.(2003)。Does Dig 6 auditor industry expertise constrain earnings management。Accounting Horizons,17(Supplement),1-16。  new window
28.Skinner D. J.(1993)。The investment opportunity set and accounting procedure choice。Journal of Accounting and Economics,16,391-405。  new window
學位論文
1.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
2.沈淳惠(1997)。盈餘品質指標資訊價值之研究--類神經網路之研究途徑。國立政治大學。  延伸查詢new window
3.陳榮昌(2002)。台灣股票報酬之結構分析。國立中山大學。  延伸查詢new window
4.許仁綜(1999)。盈餘品質、股利改變與分析師預測之關連性研究--以台灣股票市場為例。私立靜宜大學。  延伸查詢new window
5.趙正源(2004)。應計項目組成與股票報酬之關連性。私立輔仁大學。  延伸查詢new window
 
 
 
 
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