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題名：盈餘管理對銀行債務資金成本之影響--信用評等觀點
書刊名：管理學報
作者：黃玉麗 引用關係／沈中華 引用關係
作者(外文)：Huang, Yu-li／Shen, Chung-hua
出版日期：2009
卷期：26:6
頁次：頁599-623
主題關鍵詞：信用評等；盈餘管理；訊息不對稱；政府治理；Credit ratings；Earnings management；Information asymmetry；Governance
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(7) 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:7
  • 共同引用共同引用:5
  • 點閱點閱:53
期刊論文
1.Kanagaretnam, Kiridaran、Gerald J. Lobo、Dong-Hoon Yang(2005)。Determinants of Signaling by Banks through Loan Loss Provisions。Journal of Business Research，58(3)，312-320。  new window
2.Arya, A., Glover, J.,、Sunder, S.(1998)。Earnings management and the revelation principle。Review of Accounting Studies，3(1/2)，7-34。  new window
3.Kanagaretnam, Kiridaran、Lobo, Gerald J.、Mathieu, Robert(2004)。Earnings Management to Reduce Income Variability: Evidence from Loan Loss Provisions。Review of Accounting and Finance，3(1)，128-148。  new window
4.Jiang, John(2008)。Beating Earnings Benchmarks and the Cost of Debt。The Accounting Review，83(2)，377-416。  new window
5.Teoh, S. H., I. Welch, and T. J. Wong(1998)。Earnings Management and the Underperformance of Initial Public Offerings。Journal of Financial Economics，50,no.1，pp.63-99。  new window
6.Ma, C. K.(1988)。Loan loss reserves and income smoothing: The experience in the U.S. banking industry。Journal of Business Finance and Accounting，15(4)，487-497。  new window
7.Poon, W. P. H.(2003)。Are Unsolicited Credit Ratings Biased Downward?。Journal of Banking and Finance，27(4)，593-614。  new window
8.Poon, W. P. H.、Firth, M.(2005)。Are Unsolicited Credit Ratings Lower? International Evidence from Bank Ratings。Journal of Business Finance and Accounting，32(9/10)，1741-1770。  new window
9.Burgstahler, David C.、Hail, Luzi、Leuz, Christian(2006)。The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms。The Accounting Review，81(5)，983-1016。  new window
10.Liu, C. C.、Ryan, S. G.(1995)。The Effect of Bank Loan Portfolio Composition on the Market Reaction to and Anticipation of Loan Loss Provisions。Journal of Accounting Research，33(1)，77-94。  new window
11.Wahlen, James Michael(1994)。The Nature of Information in Commercial Bank Loan Loss Disclosures。The Accounting Review，69(3)，455-478。  new window
12.Kaufmann, D.、Kraay, A.(2002)。Growth without governance。Economia，3(1)，169-229。  new window
13.Bhojraj, S.、Sengupta, P.(2003)。Effect of corporate governance on bond ratings and yields: The role of institutional investors and the outside directors。The Journal of Business，76(3)，455-475。  new window
14.Laeven, Luc、Majnoni, Giovanni(2003)。Loan loss provisioning and economic slowdowns: Too much, too late?。Journal of Financial Intermediation，12(2)，178-197。  new window
15.Schipper, K.(1989)。Commentary on earning management。Accounting Horizons，3(4)，91-102。  new window
16.Beaver, William H.、Engel, Ellen E.(1996)。Discretionary Behavior with respect to Allowances for Loan Losses and the Behavior of Security Prices。Journal of Accounting and Economics，22(1-3)，177-206。  new window
17.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
18.Beatty, Anne L.、Ke, Bin、Petroni, Kathy R.(2002)。Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks。The Accounting Review，77(3)，547-570。  new window
19.Liu, C. C.、Ryan, S. G.、Wahlen, J. M.(1997)。Differential valuation implications of loan loss provisions across banks and fiscal quarters。The Accounting Review，72(1)，133-146。  new window
20.Sengupta, Partha(1998)。Corporate disclosure quality and the cost of debt。The Accounting Review，73(4)，459-474。  new window
21.Teoh, S. H.、Wong, T. J.(2002)。Why New Issues and High-accrual Firms Underperform: The Role of Analysts' Credulity。Review of Financial Studies，15(3)，869-900。  new window
22.池祥麟、陳庭萱(20070400)。盈餘操縱、盈餘資訊內涵與企業社會責任--銀行業全球實證研究。證券市場發展，19(1)=73，91-132。new window  延伸查詢new window
23.Rangan, Srinivasan(1998)。Earnings Management and the Performance of Seasoned Equity Offerings。Journal of Financial Economics，50(1)，101-122。  new window
24.Ashbaugh-Skaife, Hollis D.、Collins, Daniel W.、LaFond, Ryan(2006)。The Effects of Corporate Governance on Firms' Credit Ratings。Journal of Accounting and Economics，42(1/2)，203-243。  new window
25.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
26.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
27.Ghosh, Aloke、Moon, Doocheol(2005)。Auditor tenure and perceptions of audit quality。The Accounting Review，80(2)，585-612。  new window
28.Tucker, Jennifer W.、Zarowin, Paul A.(2006)。Does Income Smoothing Improve Earnings Informativeness?。The Accounting Review，81(1)，251-270。  new window
29.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
30.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
31.Shen, Chung-Hua、Chih, Hsiang-Lin(2005)。Investor Protection, Prospect Theory, and Earnings Management: An International Comparison of the Banking Industry。Journal of Banking and Finance，29(10)，2675-2697。  new window
32.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
33.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1998)。Law and Finance。Journal of Political Economy，106(6)，1113-1155。  new window
34.Bhattacharya, Utpal、Daouk, Hazem、Welker, Michael(2003)。The world price of earnings opacity。The Accounting Review，78(3)，641-678。  new window
35.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
36.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
37.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
38.Ahmed, A. S.、C. Takeda、S. Thomas(1999)。Bank Loan Loss Provisions: A Reexamination of Capital Management, Earnings Management and Signaling Effects。Journal of Accounting & Economics，28(1)，1-25。  new window
39.Beatty, A., S. L. Chamberlain and J. Magliolo,(1995)。Managing Financial Reports of Commercial Banks:The Influence of Taxes。Regulatory Capital，33(2)，231-261。  new window
40.Beaver, W., C. Eger, S. Ryan and M. Wolfson,(1989)。Financial Reporting, Supplemental Disclosures, and Bank Share Prices。Journal of Accounting Research，27(2)，157-178。  new window
41.Bhat, V. N.,(1996)。Banks and Income Smoothing: An Empirical Analysis。Applied Financial Economics，6(6)，505-510。  new window
42.Galindo, A. and A. Micco,(2004)。Creditor Protection and Financial Markets: Empirical Evidence and Implications for Latin America。Economic Review，89(2)，29-37。  new window
43.Galindo, A. J. and A. Micco,(2007)。Creditor Protection and Credit Response to Shocks。The World Bank Economic Review，21(3)，413-438。  new window
44.Greenawalt, M. B.、Sinkey, J. F.(1988)。Bank Loan-Loss Provisions and the Income-Smoothing Hypothesis: An Empirical Analysis 1976-1984。Journal of Financial Services Research，1(4)，301-318。  new window
45.Hasan, I. and W. C. Hunter,(1999)。Income-Smoothing inthe Depository Institutions: An Empirical Investigation。Advances in Quantitative Analysis of Finance and Accounting，7，1-16。  new window
46.Jorion, P., Z. Liu and C. Shi,(2005)。Informational Effects of Regulation FD: Evidence from Rating Agencies。Journal of Financial Economics，76(2)，309-330。  new window
47.Kanagaretnam, K., G. J. Lobo and D. H. Yang,(2004)。Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions。Contemporary Accounting Research，21(4)，843-884。  new window
48.Kwan, S. and R. O’Toole,(1997)。Recent Developments in Loan Loss Provisioning at U.S. Commercial Banks。FRBSF Economic Letter，25，97-21。  new window
49.Ortega, W. R. and G. H. Grant,(2003)。Maynard Manufacturing: An Analysis of GAAP-Based and Operational Earnings Management Techniques。Strategic Finance，85(1)，50-56。  new window
50.Poon, W. P. H., M. Firth and H. G. Fung,(1999)。A Multivariate Analysis of the Determinants of Moody’s Bank Financial Strength Ratings。Journal of International Financial Markets，9(3)，267-283。  new window
51.Vives, X.(2006)。Banking and Regulation in Emerging Markets: The Role of External Discipline。The World Bank Research Observer，21(2)，179-206。  new window
會議論文
1.Dewenter, K. L. and A. C. Hess,(2006)。International Evidence on Relationship and Transactional Banksas Delegated Monitors。Philadelphia。  new window
2.Kanagaretnam, K., G. V. Krishnan and G. J. Lobo,(2007)。Is there a Relation between Abnormal Bank Loan Loss Provisions and Auditor Fees?。  new window
3.Shen, C. H. and Y. L. Huang,(2007)。Is the Effect of Earnings Management Neutral on Bank Cost of Debt?-The Credit Rating Approach-。  new window
研究報告
1.Frost, C. A.(2006)。Credit Rating Agencies in Capital Markets: A Review of Research Evidence on Selected Criticisms of the Agencies。  new window
2.Burgstahler, D.、Eames, M.(1998)。Management of earnings and analysts forecasts。  new window
3.Ammer, J. and F. Packer(2000)。How Consistent are Credit Ratings? A Geographic and Sectoral Analysis of Default Risk。  new window
4.Anthony, J. H., B. Bettinghaus and D. B. Farber(2006)。The Magnitude, Frequency, and Limiting Factors of Earnings Management for Capital Market Purposes: Evidence from the Issuance of Public Debt and Equity Securities。Michigan。  new window
5.Borensztein, E., K. Cowan and P. Valenzuela,(2007)。Sovereign Ceilings ‘Lite’? The Impact of Sovereign Ratings on Corporate Ratings in Emerging Market Economies。  new window
6.Cavallo, M. and G. Majnoni,(2001)。Do Banks Provision for Bad Loans in Good Times? Empirical Evidence and Policy Implications。  new window
7.Chi, W. C., H. L. Chih and C. H. Shen,(2007)。An Empirical Comparison on Earnings Management between Banks and Non-Bank Firms around the World。  new window
8.Cornett, M. M., J. J. McNutt and H. Tehranian,(2006)。Corporate Governance and Earnings Management at Large U.S. Bank Holding Companies。  new window
9.Demirtas, K. O., A. Ghosh, K. J. Rodgers and J. Sokobin,(2006)。Initial Credit Ratings and Earnings Management。  new window
10.Rojas-Suarez, L.,(2001)。Rating Banks in Emerging Markets: What Credit Rating Agencies should Learn from Financial Indicators。  new window
11.Shen, C. H. and Y. L. Huang,(2007)。Will Banks with Same Financial Ratios Obtain Same Credit Ratings?If not, Why?。  new window
圖書
1.Cantor, R. and E. Falkenstein,(2001)。Testing for Rating Consistency in Annual Default Rates。Moody’s Standing Committee on Ratings Consistency。  new window
 
 
 
 
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