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題名:初次公開發行公司盈餘報導行為與上市(櫃)後股價績效之關係
書刊名:證券市場發展季刊
作者:陳慶隆 引用關係
作者(外文):Chen, Ching-lung
出版日期:2011
卷期:23:2=90
頁次:頁63-129
主題關鍵詞:初次公開發行裁決性應計數折價股價績效盈餘資訊Initial public offeringIPODiscretionary accrualsUnderpricingPrice performanceEarnings informative
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:2
  • 共同引用共同引用:136
  • 點閱點閱:242
期刊論文
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6.Brennan, Michael J.、Franks, Julian(1997)。Underpricing, Ownership and Control in Initial Public Offerings of Equity Securities in the UK。Journal of Financial Economics,45(3),391-413。  new window
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10.林象山、薛富井、陳長利(19990100)。新股訂價偏誤對承銷商公司價值的影響。管理評論,18(1),97-111。new window  延伸查詢new window
11.洪振虔、吳欽杉、陳安琳(20020400)。非理性投資行為對新上市股票價格績效之影響。管理評論,21(2),53-79。new window  延伸查詢new window
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20.胡德中、馬黛(20040300)。由承銷價低估、市價高估與股權結構觀點分析最適釋股策略與IPO折價。經濟論文,32(1),227-272。new window  延伸查詢new window
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22.Carter, R. B.、Dark, F. H.、Singh, A. K.(1998)。Underwriter Reputation, Initial Returns, and the Long-Run Performance of IPO Stocks。Journal of Finance,53(1),285-311。  new window
23.馬黛、胡德中(20030400)。承銷配售機制之決定及其對IPO折價之影響:競價拍賣、詢價圈購與公開申購。財務金融學刊,11(1),1-40。new window  延伸查詢new window
24.徐燕山、徐政義(20040400)。Information Content of Investors' Bids in IPO Auctions: Evidence from Taiwan。財務金融學刊,12(1),27-52。new window  new window
25.Shivakumar, L.(2000)。Do Firms Mislead Investors by Overstating Earnings before Seasoned Equity Offerings?。Journal of Accounting and Economics,29,339-371。  new window
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27.李春安、劉維琪(20050200)。監督、首次公開上市釋股策略與價格低估現象之研究。管理學報,22(1),63-84。new window  延伸查詢new window
28.金成隆、林修葳、林美鳳(20020100)。新上市公司股價異常漲跌與財務預測關係之研究。會計評論,34,31-56。new window  延伸查詢new window
29.Kim, Y.、Park, M. S.(2005)。Pricing of seasoned equity offers and earnings management。Journal of Financial and Quantitative Analysis,40(2),435-463。  new window
30.Fama, Eugene F.、French, K. R.(1998)。Market Efficiency, Long-Term Returns, and Behavioral Finance。Journal of Financial Economics,49(3),283-306。  new window
31.陳軒基、葉秀娟、陳右超(20030100)。承銷制度與折價幅度:臺灣初次上市櫃股票之實證分析(1980-2000)。證券市場發展,14(4)=56,175-198。new window  延伸查詢new window
32.Carter, Richard R.、Manaster, Steven(1990)。Initial Public Offerings and Underwriter Reputation。The Journal of Finance,45(4),1045-1067。  new window
33.Tinic, Seha M.(1988)。Anatomy of Initial Public Offerings of Common Stock。Journal of Finance,43(4),789-822。  new window
34.Rock, Kevin(1986)。Why New Issues Are Underpriced?。Journal of Financial Economics,15(1/2),187-212。  new window
35.Ritter, Jay R.、Welch, Ivo(2002)。A Review of IPO Activity, Pricing, and Allocations。The Journal of Finance,57(4),1795-1828。  new window
36.Hanley, Kathleen Weiss(1993)。The underpricing of initial public offerings and the partial adjustment phenomenon。Journal of Financial Economics,34(2),231-250。  new window
37.Ibbotson, Roger G.、Sindelar, Jody L.、Ritter, Jay R.(1988)。Initial public offerings。Journal of Applied Corporate Finance,1(2),37-45。  new window
38.Logue, Dennis E.(1973)。On the Pricing of Unseasoned Equity Issues: 1965-1969。Journal of Financial and Quantitative Analysis,8(1),91-103。  new window
39.Loughran, Tim、Ritter, Jay R.、Rydqvist, Kristian(1994)。Initial Public Offerings: International Insights。Pacific-Basin Finance Journal,2(2/3),165-199。  new window
40.李建然、羅元銘(20020400)。新上市公司上市後營運績效衰退原因之探討。財務金融學刊,10(1),23-52。new window  延伸查詢new window
41.陳軒基、王忠建、楊雅雯(20051000)。IPO閉鎖期滿日之市場反應。證券市場發展季刊,17(3)=67,57-87。new window  延伸查詢new window
42.Beatty, Randolph P.(1989)。Auditor reputation and the pricing of initial public offerings。The Accounting Review,64(4),693-709。  new window
43.林象山(19950700)。承銷商信譽對新上市股票之影響。中國財務學刊,3(1),119-143。new window  延伸查詢new window
44.Aharony, Joseph、Lin, Chan Jane、Loeb, Martin P.(1993)。Initial Public Offerings, Accounting Choices, and Earnings Management。Contemporary Accounting Research,10(1),61-81。  new window
45.Ibbotson, Roger G.(1975)。Price performance of common stock new issues。Journal of Financial Economics,2(3),235-272。  new window
46.Loughran, Tim、Ritter, Jay R.(1995)。The New Issues Puzzle。The Journal of Finance,50(1),23-51。  new window
47.Willenborg, Michael(1999)。Empirical analysis of the economic demand for auditing in the initial public offerings market。Journal of Accounting Research,37(1),225-238。  new window
48.金成隆、林修葳、洪郁珊(20030100)。無形資產、新股折價與內部人持股關係之研究。會計評論,36,21-53。new window  延伸查詢new window
49.Ball, R.、Shivakumar, L.(2008)。Earnings Quality at Initial Public Offerings。Journal of Accounting and Economics,45(2/3),324-349。  new window
50.Ducharme, L. L.、Malatesta, P. H.、Sefcik, S. E.(2001)。Earnings Management: IPO Valuation and Subsequent Performance。Journal of Accounting, Auditing and Finance,16(4),369-396。  new window
51.Friedlan, John M.(1994)。Accounting Choices of Issuers of Initial Public Offerings。Contemporary Accounting Research,11(1),1-31。  new window
52.Teoh, Siew Hong、Welch, Ivo、Wong, Tak Jun(1998)。Earnings Management and the Long-run Market Performance of Initial Public Offerings。The Journal of Finance,53(6),1935-1974。  new window
53.Ritter, Jay R.(1991)。The Long-run Performance of Initial Public Offerings。Journal of Finance,46(1),3-27。  new window
54.Welch, Ivo(1989)。Seasoned Offerings, Imitation Costs, and the Underpricing of Initial Public Offerings。Journal of Finance,44(2),421-449。  new window
55.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
56.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
57.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
58.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
59.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
60.Botosan, Christine A.(1997)。Disclosure level and the cost of equity capital。The Accounting Review,72(3),323-349。  new window
61.Gul, Ferdinand A.、Chen, Charles J. P.、Tsui, Judy S. L.(2003)。Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees。Contemporary Accounting Research,20(3),441-464。  new window
62.Fama, Eugene F.、French, Kenneth R.(1993)。Common risk factors in the returns on stocks and bonds。Journal of Financial Economics,33(1),3-56。  new window
63.江淑貞、劉維琪、張玉山(20050600)。公司初次上市承銷方式、股權分配與監督機制。臺大管理論叢,15(2),1-23。new window  延伸查詢new window
64.黃志仁、吳睿怡(20071200)。上市閉鎖期之盈餘管理行為。交大管理學報,27(2),275-296。new window  延伸查詢new window
65.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
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67.洪振虔、吳欽杉、陳安琳(1999)。The relationship between price performance and operating performance of IPO firms。國立屏東商業技術學院學報,1,141-155。new window  延伸查詢new window
68.Arya, A.、Glover, J.、Sunder, S.(2003)。Earnings Management and the Revelation Principle。Review of Accounting Studies,3,7-34。  new window
69.Booth, J, R.、Smith, R. L.(1986)。Capital Raising, Underwriting and the Certification。Journal of Financial Economics,15,261-281。  new window
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71.Chen, C.、Chen, W.、Chi, J.(2001)。Underpricing and Operating Performance of Chinese B-share Initial Public Offerings。The Chinese Economy,39,51-67。  new window
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研究報告
1.Lewis, M. F.(2008)。When Are IPO Firms’ Income-increasing Accruals Informative?。  new window
2.Ahmad-Zaluki, N. A.、Campbell, K.、Goodacre, A.(2007)。Earnings Management in Initial Public Offering: An Investigation of Pervasiveness, Determinants and Long Run Performance。  new window
3.Gul, F.A.、Leung, S.、Srinidhi, B.(2003)。Informative and Opportunistic Earnings Management and the Value Relevance of Earnings: Some Evidence on the Role of IOS。  new window
圖書
1.Neter, J.、Wasserman, W.、Kutner, M. H.(1989)。Applied Linear Regression Models。Homewood, IL:New York:Irwin。  new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
3.Scott, W.(2000)。Financial Accounting Theory。N.J.。  new window
4.Brealey, R.、Myers, S.(2002)。Principles of Corporate Finance。N.Y, N.Y..。  new window
 
 
 
 
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