臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：臺灣銀行業盈餘管理相關研究--考量不同環境因素
書刊名：臺灣金融財務季刊
作者：葉彩蓮 引用關係／黃建森 引用關係／吳劭昀
作者(外文)：Yeh, Tsai-lien／Huang, Chien-sen／Wu, Shao-yun
出版日期：2010
卷期：11:2
頁次：頁25-47
主題關鍵詞：盈餘管理；已實現有價證券買賣損益；壞帳費用提列；放款成長率；Earnings management；Gain or loss of sales of securities；Provision for loan loss；Growth rate of loan
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(1) 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:75
  • 點閱點閱:95
期刊論文
1.曹壽民、陳光政、紀信義、羅秀玲(20090500)。股權結構、盈餘管理與公司價值：衍生性金融商品與異常應計項目的角色。會計學報，1(2)，63-91。new window  延伸查詢new window
2.Carter, David A.、Rogers, Daniel A.、Simkins, Betty J.(2006)。Does Hedging Affect Firm Value? Evidence from the US Airline Industry。Financial Management，35(1)，53-86。  new window
3.Guay, W.、Kothari, S. P.(2003)。How much do firms hedge with derivatives?。Journal of Financial Economics，70(3)，423-461。  new window
4.Shrieves, R. E.、Dahl, D.(2003)。Discretionary accounting and the behavior of Japanese banks under financial duress。Journal of Banking & Finance，27(7)，1219-1243。  new window
5.Agarwal, S.、Chomsisengphet, S.、Liu, C.、Rhee, S. G.(2007)。Earnings Management Behaviors under Different Economic Environments: Evidence from Japanese Banks。International Review of Economics and Finance，16，429-443。  new window
6.Davidson, R.、MacKinnon, J. G.(1989)。Testing for consistency using artificial regressions。Econometric Theory，5(3)，363-384。  new window
7.Graham, John R.、Rogers, Daniel A.(2002)。Do Firms Hedge in Response to Tax Incentives?。Journal of Finance，57(2)，815-839。  new window
8.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
9.Beatty, Anne、Chamberlain, Sandra L.、Magliolo, Joseph(1995)。Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings。Journal of Accounting Research，33(2)，231-261。  new window
10.Collins, Julie H.、Shackelford, Douglas A.、Wahlen, James M.(1995)。Bank differences in the coordination of regulatory capital, earnings, and taxes。Journal of Accounting Research，33(2)，263-291。  new window
11.Moyer, S. E.(1988)。Capital Adequacy Ratio Regulations and Accounting Choices in Commercial Banks。Journal of Accounting and Economics，13(2)，123-154。  new window
12.McNichols, M.、Wilson, G. P.(1988)。Evidence of Earnings Management from the Provision for Bad Debts。Journal of Accounting Research，26(Suppl.)，1-31。  new window
13.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
14.Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review，76(1)，1-26。  new window
15.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
16.DeAngelo, L. E.(1988)。Managerial Competition, Information Costs, and Corporate Governance: The Use of Accounting Performance Measures in Proxy Contests。Journal of Accounting and Economics，10(1)，3-36。  new window
17.Murphy, Kevin J.、Zimmerman, Jerold L.(1993)。Financial Performance Surrounding CEO Turnover。Journal of Accounting and Economics，16(1-3)，273-315。  new window
18.林修葳、陳育成(19970900)。國內商業銀行壞帳及票券買賣損益策略性調控問題之實證研究。臺大管理論叢，8(2)，33-65。new window  延伸查詢new window
19.林嬋娟、洪櫻芬、薛敏正(19970300)。財務困難公司之盈餘管理實證研究。管理學報，14(1)，15-38。new window  延伸查詢new window
20.陳育成(20021000)。臺灣金融業的壞帳管理及相關研究。管理評論，21(4)，1-17。new window  延伸查詢new window
21.Beatty,A、Harris,D(1999)。The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms。Review of Accounting Studies，4，299-326。  new window
22.Pincus, M.、Rajgopal, S.(2002)。The Interaction of Accrual Management and Hedging: Evidence From Oil and Gas Firms。The Accounting Review，77，127-160。  new window
研究報告
1.Hunton, J. E.、Libby, R.、Mazza, C. L.(2004)。Financial reporting transparency and earnings management。  new window
圖書
1.Davidson, Russell、MacKinnon, James G.(1993)。Estimation and Inference in Econometrics。Oxford University Press。  new window
其他
1.沈中華(2005)。銀行評比：推估品質一致的盈餘。  延伸查詢new window
2.陳育成、李秀英與李佩芬(2005)。商業銀行加入金融控股公司盈餘管理之實證研究。  延伸查詢new window
3.Ahmed, A. S., C. Takeda and S. Thomas(1999)。Bank Loan Provision: A Reexamination of Capital Management and Signaling Effects。  new window
4.Choi, J. H. and D. Somnath(2003)。The Predictive Ability of Comprehensive Income Disclosures。  new window
5.Choi, J. H. and Y. Zang(2006)。Implications of Comprehensive Income Disclosure for Future Earning and Analysts' Forecasts。  new window
6.Guan, L., C. J. Wright and S. L. Leikam(2005)。Earnings Management and Forced CEO Dismissal。  new window
7.Jackson, P.(1999)。Capital Requirement and Bank Behavior: The impact of the Basle Accord. Basle Committee on Banking Supervision。  new window
8.Wahlen, J. M.(1994)。The Nature of Information in Commercial Bank Loan Disclosures。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：1168（臺灣：1152，外國：16） ／ 本年度總使用人次：2042760 ／ 訪客人次（自102年09月）：67856748
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上