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題名:Directors' Share Collateralization, Earnings Management and Firm Performance
書刊名:中華會計學刊
作者:高蘭芬 引用關係陳安琳 引用關係
作者(外文):Kao, LanfengChen, Anlin
出版日期:2007
卷期:6:2
頁次:頁153-172
主題關鍵詞:董監事質押盈餘管理董事會Share collateralizationDirectors' personal leverageBoard of directorsEarnings managementAbnormal accruals
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(10) 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:9
  • 共同引用共同引用:62
  • 點閱點閱:155
期刊論文
1.Christie, A.、Zimmerman, J.(1994)。Efficient and opportunistic choices of accounting procedures: Corporate control contests。The Accounting Review,69(4),539-566。  new window
2.Holthausen, R.(1990)。Accounting method choice。Journal of Accounting and Economics,12,207-218。  new window
3.McMullen, D.(1996)。Audit committee performance: An investigation of the consequences associated with audit committees。Auditing: A Journal of Practice and Theory,16,1-28。  new window
4.Guidry, F.、Leone, A. J.、Rock, S.(1999)。Earnings-based bonus plans and earnings management by business-unit managers。Journal of Accounting and Economics,26(1-3),113-142。  new window
5.Carcello, Joseph V.、Neal, Terry L.(2000)。Audit committee composition and auditor reporting。The Accounting Review,75(4),453-467。  new window
6.高蘭芬、邱正仁(20021200)。董監事股權質押對會計盈餘與股票報酬相關性之影響。臺大管理論叢,13(1),127-162。new window  延伸查詢new window
7.邱正仁、熊大中、高蘭芬(20021000)。A Study on the Relationship between Financial Distress and Collateralized Shares。中華會計學刊,3(1),79-111。new window  延伸查詢new window
8.Loebbecke, J. K.、Eining, M. M.、Willingham, J. J.(1989)。Auditors' experience with material irregularities: frequency, Nature, and Detectability。Auditing: A Journal of Practice and Theory,9(1),1-28。  new window
9.Chung, R.、Firth, M.、Kim, J.(2002)。Institutional Monitoring and Opportunistic Earnings Management。Journal of Corporate Finance,8,29-48。  new window
10.Anderson, Ronald C.、Mansi, Sattar A.、Reeb, David M.(2004)。Board characteristics, accounting report integrity, and the cost of debt。Journal of Accounting and Economics,37(3),315-342。  new window
11.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
12.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
13.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
14.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
15.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
16.Kao, Lan-Feng、Chiou, Jeng-Ren、Chen, An-Lin(2004)。The agency problems, firm performance and monitoring mechanisms: The evidence from collateralized shares in Taiwan。Corporate Governance: An International Review,12(3),389-402。  new window
17.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance,9(3),295-316。  new window
18.Core, John E.、Holthausen, Robert W.、Larcker, David F.(1999)。Corporate governance, chief executive officer compensation, and firm performance。Journal of Financial Economics,51(3),371-406。  new window
19.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research,13(1),1-36。  new window
20.Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.(2000)。The separation of ownership and control in East Asia corporations。Journal of Financial Economics,58(1/2),81-112。  new window
21.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics,33(3),401-425。  new window
22.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review,71(4),443-465。  new window
會議論文
1.Yeh, Y.-H.、Lee, T.-S.(2001)。Corporate governance and performance: The case of Taiwan。The Seventh Asia Pacific Finance Association Annual Conference。Shanghai。  new window
研究報告
1.Chen, Y.、Hu, S.-Y.(2003)。The controlling shareholders' personal leverage and firm performance。National Taiwan University。  new window
2.Claessens, S.、Djankov, S.、Lang, L.(1999)。Expropriation of minority shareholders in East Asia。Washington, DC:World Bank。  new window
3.Demsetz, H.、Villalonga, B.(2000)。Ownership structure and corporate performance。Los Angeles:University of California。  new window
4.Peasnell, K.、Pope, P.、Young, S.(2000)。Board monitoring and earnings management: Do outside directors influence abnormal accruals?。Lancaster University。  new window
圖書
1.Cox, D.(1970)。The Analysis of Binomial Data。London:Methuen & Co.。  new window
 
 
 
 
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