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題名:公司治理與盈餘品質
書刊名:僑光學報
作者:李永全林育志林佳蓉
作者(外文):Lee, Yung-chuanLin, LukeLin, Chia-jung
出版日期:2011
卷期:34
頁次:頁71-87
主題關鍵詞:公司治理盈餘品質盈餘管理盈餘操縱Corporate governanceEarnings qualityEarnings managementEarnings manipulations
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(0) 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:0
  • 共同引用共同引用:99
  • 點閱點閱:129
期刊論文
1.Yermack, David(1997)。Good Timing: CEO Stock Option Awards and Company News Announcements。Journal of Finance,52(2),449-476。  new window
2.Attig, N.、Fong, W. M.、Gadhoum, Y.、Lang, L.H.P.(2006)。Effect of Large Shareholding on Information Asymmetry and Stock Liquidity。Journal of Banking and Finance,30,2875-2892。  new window
3.Ball, R.、Robin, A.、Wu, J. S.(2000)。Accounting Standards, the Institutional Environment and Issuer Incentives: Effect on Timely Loss Recognition in China。Asia-Pacific Journal of Accounting and Economics,7,71-96。  new window
4.Pergola, T. M.、Joseph, G. W.、Jenzarli, A.(2009)。Effects of Corporate Governance and Board Equity Ownership on Earnings Quality。Academy of Accounting and Financial Studies Journal,13(4),87-114。  new window
5.Weber, J.、Lavelle, L.、Lowry, T.、Zellner, W.、Barrett, A.(20031110)。Family Inc.。BusinessWeek,3857,100-114。  new window
6.歐進士、李佳玲、詹茂昆(20040700)。我國企業盈餘管理與經營風險關聯之實證研究。風險管理學報,6(2),181-206。new window  延伸查詢new window
7.Dhaliwal, D. S.(1988)。The Effect of The Firm's Business Risk on the Choice of Accounting Methods。Journal of Business Finance and Accounting,15(2),289-302。  new window
8.AlNajjar, Fouad、Riahi‐Belkaoui, Ahmed(2001)。Growth opportunities and earnings management。Managerial Finance,27(12),72-81。  new window
9.Leuz, C.、Nanda, D.、Wysocki, P. D.(2003)。Discussion of ADRs, Analysts, and Accuracy: Does Cross-listing in the United States Improve a Firm's Information Environment and Increase Market Value?。Journal of Accounting Research,41(2),347-362。  new window
10.薛健宏(20080100)。董監持股、盈餘平穩化與企業風險之關連性研究。會計評論,46,107-130。new window  延伸查詢new window
11.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and Consequences of Earnings Management: An Analysis of Firms Subject to Enforcement Actions by the SEC。Contemporary Accounting Research,13(2),1-36。  new window
12.Barth, M. E.、Elliot, J. A.、Finn, M. W.(1999)。Market rewards associated with patterns of increasing earnings。Journal of Accounting Research,37(2),387-413。  new window
13.Francis, J.、Schipper, K.、Vincent, L.(2005)。Earnings and Dividends Informativeness When Cash Flow Rights Are Separated from Voting Rights。Journal of Accounting & Economics,39(2),329-360。  new window
14.Klein, A.(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
15.Healy, Paul M.、Palepu, Krishna G.(1993)。The Effect of Firms' Financial Disclosure Strategies on Stock Prices。Accounting Horizons,7(1),1-11。  new window
16.許崇源、李怡宗、林宛瑩、鄭桂蕙(20030900)。控制權與盈餘分配權偏離之衡量。貨幣觀測與信用評等,43,11-26。  延伸查詢new window
17.Chung, R.、Firth, M.、Kim, J. B.(2002)。Institutional Monitoring and Opportunistic Earnings Management。Journal of Corporate Finance,8(1),29-48。  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.Reynolds, J. Kenneth、Francis, Jere R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decisions。Journal of Accounting and Economics,30(3),375-400。  new window
20.Christie, A. A.、Zimmerman, J. L.(1994)。Efficient and Opportunistic Choices of Accounting Procedures: Corporate Control Contests。The Accounting Review,69(4),539-566。  new window
21.Aboody, David、Kasznik, Ron(2000)。CEO stock option awards and the timing of corporate voluntary disclosures。Journal of Accounting and Economics,29(1),73-100。  new window
22.Sharma, V. D.(2004)。Board of director characteristics, institutional ownership, and fraud: Evidence from Australia。Auditing: A Journal of Practice and Theory,23(2),105-117。  new window
23.許崇源、李怡宗、林宛瑩、鄭桂蕙(20030700)。控制權與盈餘分配權偏離之衡量。貨幣觀測與信用評等,42,15-31。  延伸查詢new window
24.Cheng, Qiang、Warfield, Terry D.(2005)。Equity incentives and earnings management。The Accounting Review,80(2),441-476。  new window
25.Mandelker, Gershon N.、Agrawal, Anup(1990)。Large Shareholders and the Monitoring of Managers: The Case of Antitakeover Charter Amendments。Journal of Financial and Quantitative Analysis,25(2),143-161。  new window
26.Brickley, James A.、Lease, Ronald C.、Smith, Clifford W. Jr.(1988)。Ownership Structure and Voting on Antitakeover Amendments。Journal of Financial Economics,20,267-291。  new window
27.Ball, Ray、Robin, Ashok、Wu, Joanna Shuang(2003)。Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries。Journal of Accounting and Economics,36(1-3),235-270。  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.Johnson, Simon、Boone, Peter D.、Breach, Alasdair、Friedman, Eric(2000)。Corporate Governance in the Asian Financial Crisis。Journal of Financial Economics,58(1/2),141-186。  new window
30.Mitton, Todd(2002)。A Cross-firm Analysis of the Impact of Corporate Governance on the East Asian Financial Crisis。Journal of Financial Economics,64(2),215-241。  new window
31.Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness。Journal of Accounting & Economics,39(1),83-128。  new window
32.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
33.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics,20(1),61-91。  new window
34.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
35.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
36.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business,72(1),1-33。  new window
37.陳錦村、葉雅薰(20020100)。公司改組、監督機制與盈餘管理之研究。會計評論,34,1-29。new window  延伸查詢new window
38.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
39.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
40.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance,9(3),295-316。  new window
41.Claessens, Stijn、Djankov, Simeon、Fan, Joseph P. H.、Lang, Larry H. P.(2002)。Disentangling the Incentive and Entrenchment Effects of Large Shareholdings。The Journal of Finance,57(6),2741-2771。  new window
42.Wang, Dechun(2006)。Founding family ownership and earnings quality。Journal of Accounting Research,44(3),619-656。  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.Rechner, Paula L.(1989)。Corporate Governance: Fact or Fiction?。Business Horizons,32(4),11-15。  new window
45.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review,77(Suppl. 1),35-59。  new window
46.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
47.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics,33(3),401-425。  new window
48.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
49.蔡宗珍(19970100)。國民主權於憲政國家之理論結構。月旦法學,20,30-39。new window  延伸查詢new window
50.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review,71(4),443-465。  new window
會議論文
1.Bushman, R. M.、Smith, A. J.(200004)。Financial Accounting Information and Corporate Governance。  new window
2.Tsui, J.、Gul, F. A.(2000)。Corporate governance and financial transparencies in the Hong Kong Special Administrative Region of the People's Republic of China。Second Asian Roundtable on Corporate Governance, Organization for Economic Co-operation and Development。  new window
研究報告
1.Rajgopal, S.、Venkatachalam, M.(1998)。The Role of Institutional Investors in Corporate Governance: An Empirical Investigation。University of Washington and Duke University。  new window
2.Skinner, D.、Myers, L.(2002)。Earnings Momentum and Earnings Management [Working paper]。University of Michigan。  new window
圖書
1.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
 
 
 
 
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