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題名:衍生性商品交易是否影響盈餘管理決策:以交易目的動機探討
書刊名:會計學報
作者:陳俊合 引用關係胥愛琦 引用關係楊禮全
作者(外文):Chen, Chun-hoHsu, Ai-chiYang, Li-chuan
出版日期:2011
卷期:3:2
頁次:頁49-68
主題關鍵詞:衍生性商品盈餘管理裁決性應計項目交易目的DerivativesEarnings managementDiscretionary accrualsTrading purpose
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(3) 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:3
  • 共同引用共同引用:132
  • 點閱點閱:62
期刊論文
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9.金成隆、林修葳、張永芳(19990400)。強制性財務預測誤差與盈餘管理關係--20%門檻限制影響之研究。中國財務學刊,7(1),59-96。new window  延伸查詢new window
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12.Moses, O. D.(1987)。Income Smoothing and Incentives: Empirical Tests Using Accounting Changes。Accounting Review,62(2),358-377。  new window
13.Smith, Clifford W.、Stulz, René M.(1985)。The determinants of firms' hedging policies。Journal of Financial and Quantitative Analysis,20(4),391-405。  new window
14.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
15.Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review,76(1),1-26。  new window
16.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
17.Hunt, Alister、Moyer, Susan E.、Shevlin, Teriy(1996)。Managing Interacting Accounting Measures to Meet Multiple Objectives: A Study of LIFO Firms。Journal of Accounting and Economics,21(3),339-374。  new window
18.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。  new window
19.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
20.Dechow, Patricia M.、Sloan, Richard G.(1991)。Executive Incentives and the Horizon Problem: An Empirical Investigation。Journal of Accounting and Economics,14(1),51-89。  new window
21.DeAngelo, Linda E.(1986)。Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders。The Accounting Review,61(3),400-420。  new window
22.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics,24(1),99-126。  new window
23.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。  new window
24.Nance, Deana R.、Smith, Clifford W. Jr.、Smithson, Charles W.(1993)。On the determinants of corporate hedging。Journal of Finance,48(1),267-284。  new window
25.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
26.Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review,65(1),131-156。  new window
27.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
28.金成隆、林修葳、黃書楣(2000)。現金增資企業盈餘管理之實證研究。中山管理評論,8(4),709-744。  延伸查詢new window
29.Carlson S. J.、Chenchuramalah, T. B.(1997)。Ownership differences and firms' income smoothing behavior。Journal of Business Finance and Accounting,24(2),179-196。  new window
30.Deakin, E. B.(1979)。A analysis of differences between non-major oil firms using successful efforts and full cost methods。The Accounting Review,54(4),722-734。  new window
31.Suh, Y. S.(1990)。Communication and income smoothing through accounting method choice。Management Science,36(6),704-723。  new window
 
 
 
 
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