:::

詳目顯示

回上一頁
題名:自願性盈餘預測發布與公司策略因應
書刊名:證券市場發展季刊
作者:胥愛琦 引用關係李春安 引用關係劉淑琴
作者(外文):Hsu, Ai-chiLi, Chun-anLiu, Shu-chin
出版日期:2011
卷期:23:3=91
頁次:頁39-83
主題關鍵詞:自願性盈餘預測盈餘管理預測更新樣本選擇偏誤自我選擇偏誤Voluntary earning forecastEarning managementForecast revisionSample selection biasSelf-selection bias
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:50
  • 點閱點閱:75
期刊論文
1.Ajinkya, B.、Gift, M.(1984)。Corporate Manager's Earnings Forecasts and Symmetrical Adjustments of Market Expectations。Journal of Accounting Research,22,425-444。  new window
2.Penman, S.(1980)。An empirical investigation of the voluntary disclosure of corporate earnings forecasts。Journal of Accounting Research,18(1),132-160。  new window
3.Pownell, G.、Waymire, G.(1989)。Voluntary Disclosure Choice and Earnings Information Transfer。Journal of Accounting Research,27,85-104。  new window
4.Rogers, Jonathan L.、Stocken, Phillip C.(2005)。Credibility of Management Forecasts。The Accounting Review,80(4),1233-1260。  new window
5.林嬋娟、官心怡(1996)。經理人員盈餘預測與盈餘操縱之關聯性硏究。管理與系統,3(1),27-41。new window  延伸查詢new window
6.Cormier, D.、Martinez, I.(2006)。The Association between Management Earnings Forecasts, Earnings Management, and Stock Market Valuation: Evidence from French IPOs。The International Journal of Accountings,41(3),209-236。  new window
7.Payne, Jeff L.、Robb, Sean W. G.(2000)。Earnings Management: The Effect of Ex Ante Earnings Expectations。Journal of Accounting,15(4),371-392。  new window
8.Burgstahler, David、Eames, Michael(2006)。Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises。Journal of Business Finance and Accounting,33(5/6),633-652。  new window
9.Firth M.、Smith, A.(1992)。The accuracy of profits forecasts in initial public offering prospectuses。Accounting and Business Research,22(87),239-247。  new window
10.李建然(20000400)。影響臺灣上市公司自願性盈餘預測頻率之研究。會計評論,32,49-79。new window  延伸查詢new window
11.Alexander, Janet C.(1991)。Do the merits matter? A study of settlements in securities class actions。Stanford Law Review,43,497-598。  new window
12.Francis, J.、Philbrick, D.、Schipper, K.(1994)。Shareholder litigation and corporate disclosures。Journal of Accounting Research,32(2),137-164。  new window
13.Johnson, M. F.、Kasznik, R.、Nelson, K. K.(2001)。The Impact of Securities Litigation Reform on the Disclosure of Forward-looking Information by High Technology Firms。Journal of Accounting Research,39(2),297-327。  new window
14.Kasznik, Ron、Lev, Baruch(1995)。To warn or not to warn: Management disclosures in the face of an earnings surprise。The Accounting Review,70(1),113-134。  new window
15.Pownall, G.、Waymire, G.(1989)。Voluntary disclosure credibility and securities prices: Evidence from management earnings forecasts, 1969-73。Journal of Accounting Research,27(2),227-245。  new window
16.Verrecchia, R. E.、Fischer, P. E.(2000)。Reporting Bias。The Accounting Review,75(2),229-245。  new window
17.Patell, J. M.(1976)。Corporate Forecasts of Earnings Per Share And Stock Price Behavior: Empirical Test。Journal of Accounting Research,14(2),246-276。  new window
18.陳育成、黃瓊瑤(2001)。台灣資本市場盈餘預測與盈餘管理關連性之研究。證券市場發展季刊,13(2),97-121。new window  延伸查詢new window
19.Sengupta, Partha(1998)。Corporate disclosure quality and the cost of debt。The Accounting Review,73(4),459-474。  new window
20.李建然、周俊德(20020100)。管理當局信譽與自願性盈餘預測資訊內涵關係之研究。會計評論,34,77-99。new window  延伸查詢new window
21.Bartov, E.、Givoly, D.、Hayn, C.(2002)。The rewards to meeting or beating earnings expectations。Journal of Accounting and Economics,33(2),173-204。  new window
22.Skinner, Douglas J.(1994)。Why firms voluntarily disclose bad News?。Journal of Accounting Research,32(1),38-60。  new window
23.康榮寶、黃荃、張兆順、林淑莉(19960400)。發揮資訊功能有賴精良的預測績效評估制度的建立--財務預測規範應從長計議。會計研究月刊,125,20-30。  延伸查詢new window
24.Lins, Karl V.(2003)。Equity Ownership and Firm Value in Emerging Markets。Journal of Financial and Quantitative Analysis,38(1),159-184。  new window
25.Watson, Anna、Shrives, Philip J.、Marston, Claire(2002)。Voluntary Disclosure of Accounting Ratios in the UK。British Accounting Review,34(4),289-313。  new window
26.Frankel, Richard、McNichols, Maureen、Wilson, G. Peter(1995)。Discretionary Disclosure and External Financing。The Accounting Review,70(1),135-150。  new window
27.Kasznik, Ron(1999)。On the association between voluntary disclosure and earnings management。Journal of Accounting Research,37(1),57-82。  new window
28.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics,20(1/2),293-315。  new window
29.Kim, Oliver、Verrecchia, Robert E.(1991)。Trading Volume and Price Reactions to Public Announcements。Journal of Accounting Research,29(2),302-321。  new window
30.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
31.Barton, Jan、Simko, Paul J.(2002)。The Balance Sheet as an Earnings Management Constraint。The Accounting Review,77(Supplement),1-27。  new window
32.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
33.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
34.Botosan, Christine A.(1997)。Disclosure level and the cost of equity capital。The Accounting Review,72(3),323-349。  new window
35.Glosten, Lawrence R.、Milgrom, Paul R.(1985)。Bid, ask and transaction prices in a specialist market with heterogeneously informed traders。Journal of Financial Economics,14(1),71-100。  new window
36.Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy,22(4),325-345。  new window
37.Matsumoto, Dawn A.(2002)。Management's Incentives to Avoid Negative Earnings Surprises。The Accounting Review,77(3),483-514。  new window
38.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business,72(1),1-33。  new window
39.Waymire, Gregory(1986)。Additional Evidence on the Accuracy of Analyst Forecasts before and after Voluntary Management Earnings Forecasts。The Accounting Review,61(1),129-142。  new window
40.徐清俊、陳宜鋒(20040900)。經理人、分析師盈餘預測準確度與盈餘管理之關聯性研究--以上市電子公司為例。玄奘管理學報,2(1),25-48。new window  延伸查詢new window
41.Demsetz, Harold(1983)。The structure of Ownership and the Theory of the Firm。The Journal of Law & Economics,26(2),375-390。  new window
42.Coller, Maribeth、Yohn, Teri Lombardi(1997)。Management Forecasts and Information Asymmetry: An Examination of Bid-Ask Spreads。Journal of Accounting Research,35(2),181-191。  new window
43.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(2002)。Investor protection and corporate valuation。The Journal of Finance,57(3),1147-1170。  new window
44.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。  new window
45.Brown, L. D.(1997)。Analyst Forecasting Errors: Additional Evidence。Financial Analysts Journal,53(6),81-88。  new window
46.Aboody, D.、Kasznik, R.(2000)。CEO Stock Option Awards and Voluntary Corporate Disclosure。Journal of Accounting and Economics,29,73-100。  new window
47.Brown, L. D.(2001)。A Temporal Analysis of Earnings Surprises。Profits versus Losses,39,221-241。  new window
48.Firth, M.、Kwok, B. C. H.、Liau-Tan, C. K.、Yeo, G. H. H.(1995)。Accuracy of Profit Forecasts Contained in IPO Prospectuses。Accounting and Business Review,2,55-83。  new window
49.Clement, M.、Frankel, R.、Miller, J.(2003)。Confirming Management Earnings Forecasts, Earnings Uncertainty, and Stock Returns。Journal of Accounting Research,41,653-678。  new window
50.Diammond, D.、Verrecchia, R.(1991)。Disclosure, Liquidity and the Cost of Equity Capital。Journal of Finance,46(4),1325-1360。  new window
51.Dorsman, A. B.、Langendijk, H.P.A.J.、Praag, B. V.(2003)。The Association between Qualitative Management Earnings Forecasts and Discretionary Accounting in the Netherlands。The European Journal of Finance,9,19-40。  new window
52.Dreman, D.、Berry, M.(1995)。Forecasting Errors and Their Implications for Security Analysis。Financial Analysts Journal,51,30-41。  new window
53.Lee, B. B.、Choi, B.(2000)。Discretionary Accruals, the Dispersion of Earnings Forecasts, and the Accuracy of Earnings Forecasts Over the Forecasting Horizon。American Business Review,18,34-42。  new window
54.Lee, P.、Taylor, S.、Yee, C.、Yee, M.(1993)。Prospectus Earnings Forecasts: Evidence and Explanations。Australian Accounting Review,3,21-32。  new window
55.Lennox, C. S.、Park, C. W.(2006)。The Informativeness of Earnings and Managements Issuance of Earnings Forecasts。Journal of Accounting and Economics,42,439-458。  new window
56.Libby, R.、Kinney, W.(2000)。Does Mandated Audit Communication Reduce Opportunistic Corrections to Management Earnings to Forecasts。The Accounting Review,75,384-404。  new window
57.Ruland, W.、Tung, S.、George, N. E.(1990)。Factors Associate with the Disclosure of Managers' Forecasts。The Accounting Review,65,710-721。  new window
58.Schrand, C.、Walther, B.(2000)。Strategic Benchmarks in Earnings Announcements: Selective Disclosure of Prior-period Earnings Components。The Accounting Review,75,151-177。  new window
59.Magnan, M.、Cormier, D.(1997)。The Impact of Forward-looking Financial Data in IPO's on the Quality of Financial Reporting。The Journal of Financial Statement Analysis,3,6-17。  new window
60.Nelson, M. S.、Elliott, J. A.、Tarpley , R. L.(2002)。Evidence from Auditors about Manager's and Auditors' Earnings Management Decisions。The Accounting Review,77,175-202。  new window
61.Ng, E. J.、Koh, H. C.(1994)。An Agency Theory and Probit Analytic Approach to Corporate Non-Mandatory Disclosure Compliance。Asia-Pacific Journal of Accounting,1,29-44。  new window
62.Gramlich, J. D.、Sorensen, O.(2004)。Voluntary Management Earnings Forecasts and Discretionary Accruals: Evidence from Danish IPOs。European Accounting Review,13,235-259。  new window
63.Jaggi, B.、Tsui, J.(2007)。Insider Trading, Eanagement and Corporate Governance: Empirical Evidence Based on Hong Kong Firms。Journal of International Financial Management & Accounting,18,192-223。  new window
64.Garen, J.(1984)。The Returns to Schooling。A Selectivity Biases Approach with a Continuous Choice Variable,52,1199-1218。  new window
65.Skinner, D.、Sloan, R.(2002)。Earnings Surprise, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio。Review of Accounting Studies,7,289-312。  new window
66.Yoon, S. S.、Miller, G.(2002)。Earnings Management of Seasoned Equity Offering Firms in Korea。The International Journal of Accounting,37,57-78。  new window
67.Wasley, C. E.、Wu, J. S.(2006)。Why do Managers Voluntarily Issue Cash Flow Forecasts。Journal of Accounting Research,44,389-429。  new window
學位論文
1.Hsu, A. C.(1998)。Essays on Sample Selection, Self Selection and Model Selection。Michigan State University。  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
 
無相關點閱
 
QR Code
QRCODE