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題名:現金增資之盈餘管理行為:裁決性應計項目與業外損益之整合性決策
書刊名:當代會計
作者:黃志仁廖彩伶陳于格
作者(外文):Huang, Chih-jenLiao, Tsai-lingChen, Yu-ke
出版日期:2009
卷期:10:1
頁次:頁63-98
主題關鍵詞:現金增資盈餘管理裁決性應計項目業外損益Earnings managementSeasoned equity offeringsDiscretionary accrualsAsset sales
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(6) 博士論文(2) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:6
  • 共同引用共同引用:132
  • 點閱點閱:140
期刊論文
1.Feltham, Gerald A.、Pae, Jinhan(2000)。Analysis of the Impact of Accounting Accruals on Earnings Uncertainty and Response Coefficients。Journal of Accounting, Auditing & Finance,15(3),199-224。  new window
2.許溪南、歐陽豪、陳慶芳(2007)。公司治理、盈餘管理與財務預警模型之建構。會計與公司治理,4(1),85-121。new window  延伸查詢new window
3.Lee, L.-F.(1983)。Generalized Econometric Models with Selectivity。Econometrica,51(2),507-512。  new window
4.張文瀞、黃惠專(20051100)。處分投資、盈餘平穩化與市場評價。當代會計,6(2),153-186。new window  延伸查詢new window
5.Payne, Jeff L.、Robb, Sean W. G.(2000)。Earnings Management: The Effect of Ex Ante Earnings Expectations。Journal of Accounting,15(4),371-392。  new window
6.Barth, Mary E.、Hutton, Amy P.(2004)。Analyst Earnings Forecast Revisions and the Pricing of Accruals。Review of Accounting Studies,9(1),59-96。  new window
7.Bartov, Eli、Mohanram, Partha(2004)。Private Information, Earnings Manipulations, and Executive Stock-Option Exercises。The Accounting Review,79(4),889-920。  new window
8.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
9.Longstaff, F. A.(1995)。How Much Can Marketability Affect Security Values?。Journal of Finance,50(5),1767-1774。  new window
10.Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review,76(3),357-373。  new window
11.Herrmann, D.、Inoue, T.、Thomas, W. B.(2003)。The sale of assets to manage earnings in Japan。Journal of Accounting Research,41(1),89-108。  new window
12.張文瀞、周玲臺、林修葳(20030700)。內部人持股連續變動公司之盈餘管理行為特性。會計評論,37,53-83。new window  延伸查詢new window
13.Park, M. S.、Park, T.(2004)。Insider sales and earnings management。Journal of Accounting and Public Policy,23(5),381-411。  new window
14.Poitras, G.、Wilkins, T.、Kwan, Y. S.(2002)。The Timing of Asset Sales: Evidence of Earnings Management。Journal of Business Finance & Accounting,29(7/8),903-934。  new window
15.Schipper, K.(1989)。Commentary on earning management。Accounting Horizons,3(4),91-102。  new window
16.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
17.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
18.王元章、林泓佐、謝志正(20051200)。研發支出與獎酬決策之雙刃性效果。財務金融學刊,13(3),79-143。new window  延伸查詢new window
19.Bergstresser, Daniel、Philippon, Thomas(2006)。CEO incentives and earnings management。Journal of Financial Economics,80(3),511-529。  new window
20.Shivakumar, L.(2000)。Do Firms Mislead Investors by Overstating Earnings before Seasoned Equity Offerings?。Journal of Accounting and Economics,29,339-371。  new window
21.Desai, H.、Rajgopal, S.、Venkatachalam, M.(2004)。Value-glamour and accruals mispricing: One anomaly or two?。The Accounting Review,79(2),355-385。  new window
22.DeFond, M. L.、Park, C. W.(2001)。The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises。The Accounting Review,76(3),375-404。  new window
23.Bartov, Eli F.(1993)。The Timing of Asset Sales and Earnings Manipulation。The Accounting Review,68(4),840-855。  new window
24.金成隆、林修葳、黃書楣(2000)。國內現金增資企業盈餘管理之實證研究。中山管理評論,8(4),709-744。new window  延伸查詢new window
25.Dechow, P. M.、Ge, W.(2006)。The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly。Review of Accounting Studies,11(2/3),253-296。  new window
26.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
27.Rangan, Srinivasan(1998)。Earnings Management and the Performance of Seasoned Equity Offerings。Journal of Financial Economics,50(1),101-122。  new window
28.Loughran, Tim、Ritter, Jay R.、Rydqvist, Kristian(1994)。Initial Public Offerings: International Insights。Pacific-Basin Finance Journal,2(2/3),165-199。  new window
29.Beneish, M. D.、Vargus, M. E.(2002)。Insider trading, earnings quality, and accrual mispricing。The Accounting Review,77(4),755-791。  new window
30.Spiess, D. Katherine、Affleck-Graves, John(1995)。Underperformance in long-run stock returns following seasoned equity offerings。Journal of Financial Economics,38(3),243-267。  new window
31.Cheng, Qiang、Warfield, Terry D.(2005)。Equity incentives and earnings management。The Accounting Review,80(2),441-476。  new window
32.楊朝旭、吳幸蓁(20030100)。總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究。會計評論,36,55-87。new window  延伸查詢new window
33.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
34.夏侯欣榮(20000500)。臺灣增資新股(SEO)上市後長期績效之整體研究。管理評論,19(2),1-33。new window  延伸查詢new window
35.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
36.Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review,76(1),1-26。  new window
37.Barton, Jan、Simko, Paul J.(2002)。The Balance Sheet as an Earnings Management Constraint。The Accounting Review,77(Supplement),1-27。  new window
38.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
39.Hausman, Jerry A.(1978)。Specification tests in econometrics。Econometrica: Journal of the Econometric Society,46(6),1251-1271。  new window
40.Hunt, Alister、Moyer, Susan E.、Shevlin, Teriy(1996)。Managing Interacting Accounting Measures to Meet Multiple Objectives: A Study of LIFO Firms。Journal of Accounting and Economics,21(3),339-374。  new window
41.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
42.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
43.黃志仁、吳睿怡(20071200)。上市閉鎖期之盈餘管理行為。交大管理學報,27(2),275-296。new window  延伸查詢new window
44.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.龍春伶(2008)。獨立董監事對公司績效與盈餘品質之影響--最終控制股東之調節效果(碩士論文)。東海大學。  延伸查詢new window
2.謝怡昇(2000)。上市公司現金增資與盈餘行為之研究(碩士論文)。國立中正大學。  延伸查詢new window
圖書
1.Kennedy, P.(2003)。A Guide to Econometrics。Cambridge, MA:MIT Press。  new window
其他
1.邱正仁、周庭楷、張慈媛(2007)。新上市公司辦理首次現金增資時程之探討:原因與後果。  延伸查詢new window
2.高祥恒(2002)。裁決性應計項目、衍生性金融商品與損益平穩化。  延伸查詢new window
3.許家源(2006)。會計師產業專精程度對現金增資公司盈餘報導行為之影響。  延伸查詢new window
4.黃志仁、陳佳琴(2007)。增資股票折價幅度、承銷風險與流動性風險之內生關聯性。  延伸查詢new window
5.歐進士、李佳玲、詹茂昆(2004)。我國企業盈餘管理與經營風險關聯之實證研究。  延伸查詢new window
6.賴柏志、白鎮維、張嘉娥(2002)。信用循環指標應用於信用風險修正之研究。  延伸查詢new window
7.R. K. Aggarwal, L. Krigman and K. L. Womack(2002)。Strategic IPO underpricing, information momentum, and lockup expiration selling。  new window
8.N. Bhattacharya, E. L. Black, T. E. Christensen and R. D. Mergenthaler(2004)。Empirical evidence on recent trends in pro forma reporting。  new window
9.M. T. Bradshaw and R. G. Sloan(2002)。GAAP versus the Street: An empirical assessment of two alternative definitions of earnings。  new window
10.L. D. Brown and K. Sivakumar(2003)。Comparing the value relevance of two operating income measures。  new window
11.C. S. A. Cheng and W. B. Thomas(2006)。Evidence of the abnormal accrual anomaly incremental to operating cash flows。  new window
12.M. Darrough and S. Rangan(2005)。Do insiders manipulate earnings when they sell their shares in an initial public offering?。  new window
13.T. Inoue and W. B. Thomas(1996)。The choice of accounting policy in Japan。  new window
14.J. Jindra(2000)。Seasoned equity offerings, overvaluation, and timing。  new window
15.A. Kraft, A. J. Leone and C. Wasley(2006)。An analysis of the theories and explanations offered for the mispricing of accruals and accrual components。  new window
16.J. Ronen, J. Tzur and V. Yaari(2006)。The effect of directors’ equity incentives on earnings management。  new window
17.W. L. Silber(1991)。Discounts on restricted stock: The impact of illiquidity on stock prices。  new window
18.J. Supanvanij(2005)。Derivative gain/loss, currency hedging and management compensation。  new window
 
 
 
 
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