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題名:The Informativeness of Current Return about Future Earnings and Extra-Legal Institutions: International Evidence
書刊名:臺大管理論叢
作者:朱立倫吳毓武
作者(外文):Chu, Eric Li-luanWu, Woody
出版日期:2011
卷期:22:1
頁次:頁67-95
主題關鍵詞:公司治理超法律制度盈餘資訊效果Corporate governanceExtra-legal institutionEarnings informativeness
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:0
  • 點閱點閱:19
期刊論文
1.Guo, R.、Lev, B.、Zhou, N.(2004)。Competitive costs of disclosure by biotech IPOs。Journal of Accounting Research,42(2),319-355。  new window
2.Liu, J.、Thomas, J.(2000)。Stock Returns and Accounting Earnings。Journal of Accounting Research,38(1),71-126。  new window
3.Ali, A.、Hwang, L. S.(2000)。Country-specific factors related to financial reporting and the value relevance of accounting data。Journal of Accounting Research,38(1),1-21。  new window
4.Dyck, Alexander、Zingales, Luigi(2004)。Private Benefits of Control: An International Comparison。The Journal of Finance,59(2),537-600。  new window
5.Darrough, M. N.、Stoughton, N. M.(1990)。Financial Disclosure Policy in an Entry Game。Journal of Accounting and Economics,12(1-3),219-243。  new window
6.Ettredge, M. L.、Kwon, S. Y.、Smith, D. B.、Zarowin, P. A.(2005)。The impact of SFAS No. 131 business segment data on the market's ability to anticipate future earnings。The Accounting Review,80(3),773-804。  new window
7.Gelb, D. S.、Zarowin, P. A.(2002)。Corporate disclosure policy and the informativeness of stock prices。Review of Accounting Studies,7(1),33-52。  new window
8.Lundholm, R. J.、Myers, L. A.(2002)。Bringing the future forward: The effect of disclosure on the returns-earnings relation。Journal of Accounting Research,40(3),809-839。  new window
9.Leuz, C.、Nanda, D.、Wysocki, P. D.(2003)。Investor Protection and Earnings Management: An International Comparison。Journal of Financial Economics,69(3),505-527。  new window
10.Zingales, Luigi(2000)。In Search of New Foundations。Journal of Finance,55(4),1623-1653。  new window
11.Beaver, William H.(1968)。The Information Content of Annual Earnings Announcement。Journal of Accounting Research,6(Suppl.),67-92。  new window
12.Shleifer, Andrei、Vishny, Robert W.(1997)。The Limits of Arbitrage。Journal of Finance,52(1),35-55。  new window
13.Bamber, L. S.、Cheon, Y. S.(1998)。Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices。Journal of Accounting Research,36(2),167-190。  new window
14.Clinch, G.、Verrecchia, R. E.(1997)。Competitive disadvantage and discretionary disclosure in industries。Australian Journal of Management,22(2),125-137。  new window
15.Harris, M. S.(1998)。The association between competition and managers' business segment reporting decisions。Journal of Accounting Research,36(1),111-128。  new window
16.Hand, J. R. M.(1990)。A test of the extended functional fixation hypothesis。The Accounting Review,65(4),740-763。  new window
17.Dye, Ronald A.(1985)。Disclosure of nonproprietary information。Journal of Accounting Research,23(1),123-145。  new window
18.Ball, Ray、Kothari, Sagar P.、Robin, Ashok(2000)。The effect of international institutional factors on properties of accounting earnings。Journal of Accounting and Economics,29(1),1-51。  new window
19.Frankel, Richard、McNichols, Maureen、Wilson, G. Peter(1995)。Discretionary Disclosure and External Financing。The Accounting Review,70(1),135-150。  new window
20.Verrecchia, Robert E.(1983)。Discretionary disclosure。Journal of Accounting and Economics,5(1),179-194。  new window
21.Tucker, Jennifer W.、Zarowin, Paul A.(2006)。Does Income Smoothing Improve Earnings Informativeness?。The Accounting Review,81(1),251-270。  new window
22.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1998)。Law and Finance。Journal of Political Economy,106(6),1113-1155。  new window
23.López-de-Silanes, Florencio、La Porta, Rafael、Vishny, Robert W.、Shleifer, Andrei(2000)。Investor Protection and Corporate Governance。Journal of Financial Economics,58(1/2),3-27。  new window
24.Brown, Stephen、Hillegeist, Stephen A.、Lo, Kin(2004)。Conference Calls and Information Asymmetry。Journal of Accounting and Economics,37(3),343-366。  new window
25.Clarkson, P. M.、Kao, J. L.、Richardson, G. D.(1994)。The voluntary inclusion of forecasts in the MD&A section of annual reports。Contemporary Accounting Research,11(1),423-450。  new window
26.Botosan, C. A.、Harris, M. S.(2000)。Motivations for a change in disclosure frequency and its consequences: An examination of voluntary quarterly segment disclosures。Journal of Accounting Research,38(2),329-353。  new window
27.Chu, E. L.、Wu, W.(2009)。Legal institutions and timeliness of earnings。Corporate Ownership and Control,6(Supplement),509-523。  new window
28.Collins, D. W.、Kothari, S. P.、Shanken, J.、Sloan, R. G.(1994)。Lack of timeliness and noise as explanations for the low contemporaneous returns-earnings association。Journal of Accounting and Economics,18(3),289-324。  new window
29.Warfield, T. D.、Wild, J. J.(1992)。Accounting recognition and the relevance of earnings as an explanatory variable for returns。The Accounting Review,67(4),821-842。  new window
30.Haw, I. M.、Hu, B.、Hwang, L. S.、Wu, W.(2004)。Ultimate Ownership, Income Management Legal and Extra-Legal Institutions。Journal of Accounting Research,42(2),423-462。  new window
研究報告
1.Guadalupe, M.、Pérez-González, F.(2005)。The impact of product market competition on private benefits of control。Columbia University。  new window
圖書
1.Palepu, K. G.、Healy, P. M.、Bernard, V. L.(2003)。Business analysis and valuation: Using financial statements。Cincinnati, OH:South-Western College Publishing。  new window
 
 
 
 
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