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題名:Managing Intangibles and Incentive Contract Design
書刊名:國立臺中技術學院學報
作者:梁嘉紋 引用關係
作者(外文):Liang, Jia-wen
出版日期:2010
卷期:14
頁次:頁149-162
主題關鍵詞:獎酬契約無形資產股東權益報酬率研發資本高階主管獎酬Incentive contractIntangible assetsROER&D capitalExecutive compensation
原始連結:連回原系統網址new window
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  • 點閱點閱:20
期刊論文
1.Hall, B.(199305)。The stock market’s valuation of R&D investment during the 1980’s。American Economic Review,83,259-264。  new window
2.Abdel-khalik, A. R.(1985)。The effect of LIFO-switching and firm ownership on executives' pay。Journal of Accounting Research,23(2),427-447。  new window
3.Gaver, Jennifer J.、Gaver, Kenneth M.(1998)。The Relation between Nonrecurring Accounting Transactions and CEO Cash Compensation。The Accounting Review,73(2),235-253。  new window
4.Lev, B.、Sougiannis, Theodore(1999)。Penetrating the book-to-market black box: the R&D effect。Journal of Business Finance and Accounting,26(3/4),419-449。  new window
5.Murphy, Kevin J.(2000)。Performance standards in incentive contracts。Journal of Accounting and Economics,30(3),245-278。  new window
6.Dechow, P. M.、Huson, M. R.、Sloan, R. G.(1994)。The Effect of Restructuring Charges on Executives' Cash Compensation。The Accounting Review,69(1),138-156。  new window
7.Ke, B.、Petroni, K.、Saffieddine, A.(1999)。Ownership Concentration and Sensitivity of Executive Pay to Accounting Performance Measures: Evidence from Publicly and Privately-Held Insurance Companies。Journal of Accounting and Economics,28(2),185-209。  new window
8.Janakiraman, S. N.、Lambert, R. A.、Larcker, D. F.(1992)。An Empirical Investigation of the Relative Performance Evaluation Hypothesis。Journal of Accounting Research,30(1),53-69。  new window
9.Lev, Baruch、Sougiannis, Theodore(1996)。The capitalization, amortization, and value-relevance of R&D。Journal of Accounting and Economics,21(1),107-138。  new window
10.Baber, W. R.、Kang, Sok-Hyon、Kumar, K. R.(1999)。The explanatory power of earnings levels vs. earnings changes in the context of executive compensation。The Accounting Review,74(4),459-472。  new window
11.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
12.Natarajan, Ramachandran(1996)。Stewardship Value of Earnings Components: Additional Evidence on the Determinants of Executive Compensation。Accounting Review,71(1),1-22。  new window
13.Healy, P. M.、Kang, S. H.、Palepu, K. G.(1987)。The effect of accounting procedure changes on CEOs' cash salary and bonus compensation。Journal of Accounting and Economics,9(1),7-34。  new window
14.Mansfield, Edwin(1980)。Basic Research and Productivity Increase in Manufacturing。The American Economic Review,70(5),863-873。  new window
15.Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review,73(3),305-333。  new window
16.Chan, Louis K. C.、Lakonishok, Josef、Sougiannis, Theodore(2001)。The stock market valuation of research and development expenditures。Journal of Finance,56(6),2431-2456。  new window
17.Sloan, Richard Geoffrey(1993)。Accounting earnings and top executive compensation。Journal of Accounting and Economics,16(1-3),55-100。  new window
18.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
19.Jensen, M. C.、Murphy, K. J.(1990)。Performance Pay and Top-management Incentives。Journal of Political Economy,98(2),225-264。  new window
20.Banker, R. D.、Datar, S. M.(1989)。Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation。Journal of Accounting Research,27(1),21-39。  new window
21.Clinch, G.(1991)。Employee Compensation and Firms' Research and Development Activity。Journal of Accounting Research,29,59-78。  new window
22.Clinch, G.、Magliolo, J.(1993)。CEO Compensation and Components of Earnings in Bank Holding Companies。Journal of Accounting & Economics,16,241-272。  new window
23.Baber, W. R.、Janakiraman, S. N.、Kang, S. H.(1996)。Investment opportunities and the structure of executive compensation。Journal of Accounting and Economics,21,297-319。  new window
24.Cheng, S.(2004)。R&D Expenditures and CEO Compensation。The Accounting Review,79(2),305-328。  new window
25.Dechow, P. M.、Sloan, R. G.(1991)。Executive incentives and the horizon problem: an empirical investigation。Journal of Accounting and Economics,14(1),51-90。  new window
26.Baber, W. R.、Fairfield, P. M.(1991)。The Effect of Concern about Reported Income on Discretionary Spending Decisions: The Case of Research and Development。Accounting Review,66(4),818-829。  new window
圖書
1.Porter, Michael E.(1980)。Competitive Strategy: Techniques for Analyzing Industries and Competitors。Free Press。  new window
2.Lev, B.、Nissim, D.、Thomas, J.(2008)。On the informational usefulness of R&D capitalization and amortization。Visualising Intangibles: Measuring and Reporting in the Knowledge Economy。Burlinton. VT:Ashgate Publishing。  new window
 
 
 
 
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