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題名:How Can Investors' Sophistication Affect the Strategy of Earnings Management? Evidence from Seasoned Equity Offerings in Taiwan Stock Market
書刊名:中華會計學刊
作者:高蘭芬 引用關係簡金成 引用關係
作者(外文):Kao, LanfengChien, Chin-chen
出版日期:2003
卷期:4:1
頁次:頁29-48
主題關鍵詞:投資人精明程度盈餘管理現金增資Investor sophisticationEarnings managementSeasoned equity offerings
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(5) 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:5
  • 共同引用共同引用:17
  • 點閱點閱:42
期刊論文
1.Beaver, W.、E. E. Engel(1996)。Discretionary behavior with respect to allowance for loan losses and the behavior of security prices。Journal of Accounting and Economics,22(1-3),177-206。  new window
2.Perry, S. E.、Williams, T. H.(1994)。Earnings management preceding management buyout offers。Journal of Accounting and Economics,18(2),157-179。  new window
3.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
4.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
5.Chang, L.(1998)。The effect of the block transactions from the securities dealers and QFII on the capital gain in Taiwan stock market。Taiwan Business Bank Quarterly,21,57-70。  new window
6.Chang, L.(1998)。The effect of the block transactions from the securities dealers and QFII on the capital gain in Taiwan stock market。Taiwan Business Bank Quarterly,22(1),110-114。  new window
7.Guidry, F.、Leone, A.、Rock, S.(1999)。Earnings-based bonus plans and earnings management by business-unit manager。Journal of Accounting and Economics,26,113-142。  new window
8.Kuo, M. H.、Chi, C. C.(2000)。The investment behavior and performance around the Asian financial crisis: Foreign investment institutions in Taiwan。Management Review,19,81-118。  new window
9.Rangan, S.(1998)。Earnings management and the performance of firms conducting seasoned equity offerings。Journal of Financial Economics,50,101-122。  new window
10.Shiah-hou, S.(2000)。The long-run performance of season equity offerings in Taiwan。Management Review,19,1-33。  new window
11.Fields, T. D.、Lys, T. Z.、Vincent, L.(2001)。Empirical research on accounting choice。Journal of Accounting and Economics,31(1-3),255-307。  new window
12.Sweeney, Amy P.(1994)。Debt-covenant violations and managers' accounting responses。Journal of Accounting and Economics,17(3),281-308。  new window
13.Hand, J. R. M.(1990)。A test of the extended functional fixation hypothesis。The Accounting Review,65(4),740-763。  new window
14.游智賢、賴育志(19991200)。外資資訊領先地位之探討。中國財務學刊,7(3),1-26。new window  延伸查詢new window
15.Friedlan, John M.(1994)。Accounting Choices of Issuers of Initial Public Offerings。Contemporary Accounting Research,11(1),1-31。  new window
16.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
17.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
18.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
19.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
20.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
21.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
22.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics,17(1/2),113-143。  new window
23.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
學位論文
1.Chang, K.(1998)。The buy-and-sell information of QFII: Empirical evidence from Taiwan stock market(-)。Feng-Chia University。  new window
2.Chang, M.(1995)。The reference value of foreign capital's overbuy and oversell information(-)。National Taipei University。  new window
3.Chen, H. J.(1995)。The relationship between the block trading of foreign investments and the stock price(-)。Tamkang University。  new window
4.Gao, N. W.(2000)。A study of investment preferences and performance of institutional investors(-)。National Chung-Cheng University。  new window
5.Lin, Y. H.(1994)。The effect of foreign capital on stock price in Taiwan stock market(-)。National Taipei University。  new window
6.楊啟宏(1998)。外資買賣超資訊對對個股股價之影響--臺灣股票市場之實證研究(碩士論文)。國立臺灣大學。  延伸查詢new window
 
 
 
 
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