Stock Repurchases, Stock Options, and Earnings Management: An Empirical Analysis of US Firms_

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題名：	Stock Repurchases, Stock Options, and Earnings Management: An Empirical Analysis of US Firms
書刊名：	Asia Pacific Management Review
作者：	Lin, Yi-mien／Chen, Yu-cheng／You, Shwu-jen／Chang, Ruey-jane
出版日期：	2009
卷期：	14:3
頁次：	頁349-362
主題關鍵詞：	Stock repurchases；Managerial stock options；Earnings management
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:0 共同引用:0 點閱:21

期刊論文
1.	Sweeney, A. P.(1994)。Debt-covenant violations and managers' accounting responses。Journal of Accounting & Economics，17(3)，281-308。
2.	Hribar, Paul、Jenkins, Nicole Thorne、Bruce, Johnson, W.(2006)。Stock Repurchases as an Earnings Management Device。Journal of Accounting and Economics，41(1/2)，3-27。
3.	Brennan, M. J.、Thakor, A. V.(1990)。Shareholder preferences and dividend policy。Journal of Finance，45(4)，993-1018。
4.	Bartov, Eli、Mohanram, Partha(2004)。Private Information, Earnings Manipulations, and Executive Stock-Option Exercises。The Accounting Review，79(4)，889-920。
5.	Kahle, K. M.(2002)。When a Buyback Isn't a Buyback: Open Market Repurchases and Employee Options。Journal of Financial Economics，63(2)，235-261。
6.	Ikenberry, David L.、Theo, Vermaelen、Lakonishok, J.(1995)。Market Underreaction to Open Market Share Repurchases。Journal of Financial Economics，39(2/3)，181-208。
7.	Bens, Daniel A.、Nagar, Venky、Skinner, Douglas J.、Wong, M. H. Franco(2003)。Employee stock options, EPS dilution, and stock repurchase。Journal of Accounting and Economics，36(1-3)，51-90。
8.	Barth, M. E.、Kasznik, R.(1999)。Share Repurchase and Intangible Assets。Journal of Accounting and Economics，28(2)，211-241。
9.	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。
10.	Fields, T. D.、Lys, T. Z.、Vincent, L.(2001)。Empirical research on accounting choice。Journal of Accounting and Economics，31(1-3)，255-307。
11.	Tsetsekos, G. P.、Kaufman, D. J., Jr.、Gitman, L. J.(1991)。A survey of stock repurchase motivations and practices of major U.S. corporations。Journal of Applied Business Research，7(3)，15-21。
12.	Fenn, George W.、Liang, Nellie(2001)。Corporate Payout Policy and Managerial Stock Incentives。Journal of Financial Economics，60(1)，45-72。
13.	Jagannathan, Murali、Stephens, Clifford P.、Weisbach, Michael S.(2000)。Financial Flexibility and the Choice between Dividends and Stock Repurchases。Journal of Financial Economics，57(3)，355-384。
14.	Lambert, Richard A.、Lanen, William N.、Larcker, David F.(1989)。Executive stock option plans and corporate dividend policy。Journal of Financial and Quantitative Analysis，24(4)，409-425。
15.	Stephens, Clifford P.、Weisbach, Michael S.(1998)。Actual share reacquisitions in open market repurchase programs。Journal of Finance，53(1)，313-333。
16.	Guay, W.、Harford, J.(2000)。The cash flow permanence and information content of dividend increases vs. repurchases。Journal of Financial Economics，57(3)，385-416。
17.	Brav, Alon、Graham, John R.、Harvey, Campbell R.、Michaely, Roni(2005)。Payout policy in the 21st century。Journal of Financial Economics，77(3)，483-527。
18.	Grullon, Gustavo、Michaely, Roni(2002)。Dividends, Share Repurchases, and the Substitution Hypothesis。Journal of Finance，57(4)，1649-1684。
19.	Dittmar, Amy K.(2000)。Why Do Firms Repurchase Stock?。The Journal of Business，73(3)，331-355。
20.	Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。
21.	Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。
22.	Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review，76(2)，323-329。
23.	Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review，65(1)，131-156。
24.	Fried, J. M.(2005)。Informed Trading and False Signaling with Open Market Repurchases。California Law Review，93(5)，1326-1386。
25.	Lee, B.、Rui, O. M.(2007)。Time-series Behavior of Share Repurchases and Dividends。Journal of Financial and Quantitative Analysis，42(1)，119-142。
26.	Skinner, D. J.(1993)。The Investment Opportunity Set and Accounting Procedure Choice。Journal of Accounting and Economics，16(4)，407-445。

研究報告
1.	Cheng, Q.、Warfield, T.(2003)。Stock-based Compensation, Earnings Management to Meet Analysts' Forecasts, and the Informativeness of Earnings。
2.	Henry, T. F.(2003)。Earnings Management and Stock Options。

圖書
1.	Maddala, G. S.(2001)。Introduction to Econometrics。John Wiley & Sons, Inc.。

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