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題名:The Relationship between Top Executive Compensation and Negative Earnings: Contracting Efficiency and Managerial Entrenchment
書刊名:中華會計學刊
作者:蔡柳卿 引用關係
作者(外文):Tsai, Liu-ching
出版日期:2007
卷期:6:2
頁次:頁209-239
主題關鍵詞:高階主管薪酬負盈餘訂約效率管理者利益掠奪公司治理Top executive compensationNegative earningsContracting efficiencyManagerial entrenchmentCorporate 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(2) 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:1
  • 共同引用共同引用:114
  • 點閱點閱:9
期刊論文
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2.Ahmed, K.、Hossain, M.、Adams, M.(2006)。The effects of board composition and board size on the informativeness of annual accounting earnings。Corporate Governance: an International Review,14,418-431。  new window
3.Bertrand, M.、Mullainathan, S.(2001)。Are CEOs rewarded for luck? The ones without principals are。The Quarterly Journal of Economics,116,901-932。  new window
4.Gaver, J.(1998)。The relation between nonrecurring accounting transactions and CEO cash compensation。The Accounting Review,74,235-253。  new window
5.Hubbard, R.、Palia, D.(1995)。Executive pay and performance: evidence from the U.S. banking industry。Journal of Financial Economics,39,105-130。  new window
6.Skinner, D.(1993)。The investment opportunity set and accounting procedure choice: Preliminary evidence。Journal of Accounting and Economics,16,407-455。  new window
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8.Duru, A.、Iyengar, R. J.、Thevaranjan, A.(2002)。The shielding of CEO compensation from the effects of strategic expenditures。Contemporary Accounting Research,19(2),175-193。  new window
9.林淑惠、胡星陽(20030600)。上市公司高階經理人之酬勞結構。經濟論文,31(2),171-206。new window  延伸查詢new window
10.傅鍾仁、歐進士、張寶光(20021200)。我國企業經營者薪酬與績效指標之關聯性。管理學報,19(6),1073-1096。new window  延伸查詢new window
11.Hall, B.、Liebman, J.(1998)。Are CEOs really paid like bureaucrats?。The Quarterly Journal of Economics,113,653-691。  new window
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14.Goyal, V. K.、Park, C. W.(2002)。Board Leadership Structure and CEO Turnover。Journal of Corporate Finance,8,49-66。  new window
15.Bebchuk, L. A.、Fried, J. M.、Walker, D. I.(2002)。Managerial power and rent extraction in the design of executive compensation。The University of Chicago Law Review,69,751-846。  new window
16.Dechow, P. M.、Huson, M. R.、Sloan, R.(1994)。The effect of restructuring charges on executives' cash compensation。The Accounting Review,69,138-156。  new window
17.Haleblian, J.、Finkelstein, S.(1993)。Top Management Team Size, CEO Dominance, and Firm Performance: The Moderating Roles of Environmental Turbulence and Discretion。Academy of Management Journal,36(4),844-863。  new window
18.Balsam, Steven(1998)。Discretionary Accounting Choices and CEO Compensation。Contemporary Accounting Research,15(3),229-252。  new window
19.Baber, William R.、Kang, Sok-Hyon、Kumar, Krishna R.(1998)。Accounting Earnings and Executive Compensation: The Role of Earnings Persistence。Journal of Accounting and Economics,25(2),169-193。  new window
20.Mak, Yuen-Teen、Kusnadi, Yuanto(2005)。Size Really Matters: Further Evidence on the Negative Relationship between Board Size and Firm Value。Pacific-Basin Finance Journal,13(3),301-318。  new window
21.Baber, William R.、Janakiraman, Surya N.、Kang, Sok-Hyon(1996)。Investment opportunities and the structure of executive compensation。Journal of Accounting and Economics,21(3),297-318。  new window
22.McConnell, J. J.、Servaes, H.(1990)。Additional Evidence on Equity Ownership and Corporate Value。Journal of Financial Economics,27,595-612。  new window
23.Dess, G.、Beard, D.(1984)。Dimensions of organizational task environments。Administrative Science Quarterly,29(1),52-73。  new window
24.Claessens, S.、Djankov, S.、Lang, L.(2000)。The Separation of Ownership and Control in East Asian Corporation。Journal of Financial Economics,58,81-112。  new window
25.Finkelstein, S.、Hambrick, D. C.(1989)。Chief executive Compensation: A Study of the Intersection of Markets and Political Processes。Strategic Management Journal,10,121-134。  new window
26.Holderness, C. G.、Sheehan, D. P.(1988)。The role of majority shareholders in publicly held corporations。Journal of Financial Economics,20,317-346。  new window
27.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics,20(1/2),293-315。  new window
28.Bushman, Robert M.、Smith, Abbie J.(2001)。Financial accounting information and corporate governance。Journal of Accounting and Economics,32(1-3),237-333。  new window
29.Byrd, John W.、Hickman, Kent A.(1992)。Do outside directors monitor managers?: Evidence from tender offer bids。Journal of Financial Economics,32(2),195-221。  new window
30.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
31.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  new window
32.Finkelstein, Sydney、Boyd, Brian K.(1998)。How Much Does the CEO Matter? The Role of Managerial Discretion in the Setting of CEO Compensation。Academy of Management Journal,41(2),179-199。  new window
33.Gaver, Jennifer J.、Gaver, Kenneth M.(1993)。Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies。Journal of Accounting and Economics,16(1-3),125-160。  new window
34.Gómez-Mejia, Luis R.、Tosi, Henry、Hinkin, Timothy(1987)。Managerial control, performance, and executive compensation。Academy of Management Journal,30(1),51-70。  new window
35.Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics,32(3),263-292。  new window
36.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。  new window
37.Hayn, Carla(1995)。The information content of losses。Journal of Accounting and Economics,20(2),125-153。  new window
38.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics,40(2),185-211。  new window
39.Eisenberg, Theodore、Sundgren, Stefan、Wells, Martin T.(1998)。Larger board size and decreasing firm value in small firms。Journal of Financial Economics,48(1),35-54。  new window
40.Denis, Diane K.(2001)。Twenty-five Years of Corporate Governance Research and counting。Review of Financial Economics,10(3),191-212。  new window
41.李春安、吳欽衫、葉麗玉(20030100)。所有權結構與公司非法行為關係之研究--以臺灣股票上市公司為例。證券市場發展季刊,14(4)=56,75-137。new window  延伸查詢new window
42.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
43.Sloan, Richard Geoffrey(1993)。Accounting earnings and top executive compensation。Journal of Accounting and Economics,16(1-3),55-100。  new window
44.Stulz, René M.(1988)。Managerial control of voting rights: Financing policies and the market for corporate control。Journal of Financial Economics,20(1/2),25-54。  new window
45.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
46.Boyd, Brian K.(1994)。Board Control and CEO Compensation。Strategic Management Journal,15(5),335-344。  new window
47.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
48.Jensen, Michael C.(1993)。The Modern Industrial Revolution, Exit, and the Failure of Internal Control System。Journal of Finance,48(3),831-880。  new window
49.Weisbach, Michael S.(1988)。Outside directors and CEO turnover。Journal of Financial Economics,20(1/2),431-460。  new window
50.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。  new window
51.林穎芬、劉維琪(20030400)。從高階主管薪酬的研究探討代理理論在臺灣的適用程度。管理學報,20(2),365-395。new window  延伸查詢new window
52.Lambert, Richard A.、Larcker, David F.(1987)。An Analysis of the Use of Accounting and Market Measures of Performance in Executive Compensation Contracts。Journal of Accounting Research,25(Suppl.),85-125。  new window
53.Fama, Eugene F.、MacBeth, James D.(1973)。Risk, Return, and Equilibrium: Empirical Tests。Journal of Political Economy,81(3),607-636。  new window
54.Jensen, Michael C.、Murphy, Kevin J.(1990)。Performance Pay and Top-Management Incentives。Journal of Political Economy,98(2),225-264。  new window
55.Brickley, J. A.、Coles, J. L.、Terry, R. L.(1994)。Outside directors and the adoption of poison pills。Journal of Financial Economics,35(3),371-390。  new window
56.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。  new window
57.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
研究報告
1.Cheng, S.(2003)。Shielding executive annual pay from losses: empirical evidence of managerial entrenchment。University of Michigan Business School。  new window
2.Chambers, D.(1996)。The information content of negative earnings and its relation with initial-loss persistence。University of Illinois Urbana-Champaign。  new window
3.Leone, A.、Wu, J.、Zimmerman, J.(2003)。Management compensation and accounting conservatism。University of Rochester。  new window
4.Milliron, Jennifer(2000)。Board of director incentive alignment and the design of executive compensation contracts。University of Chicago。  new window
學位論文
1.Herfindahl, O.(1950)。Concentration in the steel industry(博士論文)。Columbia University,New York。  new window
圖書
1.Pennings, J.(1980)。Interlocking directors。San Francisco:Jossey-Bass。  new window
2.Belsley, D. A.、Kuh, E.、Welsch, R. E.(1980)。Regression diagnostics。New York, NY:John Wiley & Sons, Inc.。  new window
3.Scherer, F.(1980)。Industrial market structure and economic performance。Boston, MA:Houghton Mifflin。  new window
4.Mintzberg, Henry(1973)。The Nature of Managerial Work。Harper & Row。  new window
圖書論文
1.Rosen, Sherwin(1992)。Contracts and the market for executives。Contract Economics。Basil Blackwell。  new window
2.Murphy, K. J.(1999)。Executive compensation。Handbook of Labor Economics。Elsevier。  new window
 
 
 
 
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