臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：財務報表重編與資金成本
書刊名：中山管理評論
作者：林宗輝 引用關係／周玉娟／戚務君 引用關係
作者(外文)：Lin, Tzong-huei／Chou, Yu-chuan／Chi, Wu-chun
出版日期：2012
卷期：20:2
頁次：頁533-567
主題關鍵詞：財務報表重編；資金成本；Fama-french三因子模型；Accounting restatements；Cost of capital；Fama-french three-factors model
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:57
  • 點閱點閱:116
期刊論文
1.Francis, J. R.、Khurana, I. K.、Pereira, R.(2005)。Disclosure Incentives and Effects on Cost of Capital around the World。The Accounting Review，80(4)，1125-1162。  new window
2.陳惠玲(2002)。由財報重編看財報可信度及CPA簽證品質--財務透明度評估之一。貨幣觀測與信用評等，37，77-87。  延伸查詢new window
3.黃一祥、王元章、何加政、許嘉惠(20031200)。臺灣股市系統性風險之估計及橫斷面預期報酬之分析。財務金融學刊，11(3)，1-33。new window  延伸查詢new window
4.薛敏正、林嬋娟、林秀鳳(20081200)。董事會特性與財務報告重編。交大管理學報，28(2)，73-103。new window  延伸查詢new window
5.Arshanapalli, B. T.、Coggin, D.、Doukas, J. A.(1998)。Multifactor Asset Pricing Analysis of International Value Investment Strategies。The Journal of Portfolio Management，24(4)，10-23。  new window
6.林宜勉、呂惠民、盧其群(20100600)。會計師審計品質與財物報表重編之關聯性。中山管理評論，18(2)，407-445。new window  延伸查詢new window
7.Arthaud-Day, Marne L.、Certo, S. Trevis、Dalton, Catherine M. D.、Dalton, Dan R.(2006)。A Changing of the Guard: Executive and Director Turnover Following Corporate Financial Restatements。Academy of Management Journal，49(6)，1119-1136。  new window
8.Gebhardt, William R.、Lee, Charles M. C.、Swaminathan, Bhaskaran(2001)。Toward an Implied Cost-of-capital。Journal of Accounting Research，39(1)，135-176。  new window
9.Huang, Y. S.(1997)。The size anomaly on the Taiwan stock exchange。Applied Financial Letters，4(1)，7-12。  new window
10.Cheng, Qiang、Farber, David B.(2008)。Earnings Restatements, Changes in CEO Compensation, and Firm Performance。The Accounting Review，83(5)，1217-1250。  new window
11.Collins, Denton、Masli, Adi、Reitenga, Austin L.、Sanchez, Juan Manuel(2009)。Earnings Restatements, the Sarbanes-Oxley Act, and the Disciplining of Chief Financial Officers。Journal of Accounting, Auditing & Finance，24(1)，1-34。  new window
12.DeFond, Mark L.、Jiambalvo, James(1991)。Incidence and Circumstances of Accounting Errors。The Accounting Review，66(3)，643-655。  new window
13.Desai, Hemang、Hogan, Chris E.、Wilkins, Michael S.(2006)。The reputational penalty for aggressive accounting: earnings restatements and management turnover。The Accounting Review，81(1)，83-112。  new window
14.Chin, Chen-Lung、Chi, Hsin-Yi(2009)。Reducing restatements with increased industry expertise。Contemporary Accounting Research，26(3)，729-765。  new window
15.Francis, J.、Nanda, D.、Olsson, P.(2008)。Voluntary Disclosure, Earnings Quality, and Cost of Capital。Journal of Accounting Research，46(1)，53-99。  new window
16.Aier, Jagadison K.、Comprix, Joseph、Gunlock, Matthew T.、Lee, Deanna(2005)。The Financial Expertise of CFOs and Accounting Restatements。Accounting Horizons，19(3)，123-135。  new window
17.Francis, J.、LaFond, R. P.、Olsson, P. M.、Schipper, K.(2004)。Costs of equity and earnings attributes。The Accounting Review，79(4)，967-1010。  new window
18.Rouwenhorst, K. Geert(1999)。Local Return Factors and Turnover in Emerging Stock Markets。The Journal of Finance，54(4)，1439-1464。  new window
19.Fama, Eugene F.、French, Kenneth R.(1995)。Size and Book-to-Market Factors in Earnings and Returns。The Journal of Finance，50(1)，131-155。  new window
20.Fama, Eugene F.、French, Kenneth R.(1996)。Multifactor Explanations of Asset Pricing Anomalies。Journal of Finance，51(1)，55-84。  new window
21.Kinney, William R. Jr.、McDaniel, Linda S.(1989)。Characteristics of Firms Correcting Previously Reported Quarterly Earnings。Journal of Accounting and Economics，11(1)，71-93。  new window
22.Ohlson, James A.、Juettner-Nauroth, Beate E.(2005)。Expected EPS and EPS Growth as Determinants of Value。Review of Accounting Studies，10(2/3)，349-365。  new window
23.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
24.陳安琳(20020600)。臺灣股票報酬之穩定因素--交叉確認、因素分析與模擬分析。管理學報，19(3)，519-542。new window  延伸查詢new window
25.Agrawal, Anup、Chadha, Sahiba(2005)。Corporate Governance and Accounting Scandals。The Journal of Law and Economics，48(2)，371-406。  new window
26.Srinivasan, Suraj(2005)。Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members。Journal of Accounting Research，43(2)，291-334。  new window
27.Fama, Eugene F.、French, Kenneth R.(1992)。The Cross-Section of Expected Stock Returns。The Journal of Finance，47(2)，427-465。  new window
28.Easton, Peter D.(2004)。PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital。The Accounting Review，79(1)，73-95。  new window
29.Fama, Eugene F.、French, Kenneth R.(1998)。Value Versus Growth: The International Evidence。The Journal of Finance，53(6)，1975-1999。  new window
30.Abbott, Lawrence J.、Parker, Susan、Peters, Gary F.(2004)。Audit Committee Characteristics and Restatements: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations。Auditing: A Journal of Practice & Theory，23(1)，69-87。  new window
31.Hribar, Paul、Jenkins, Nicole Thorne(2004)。The effect of accounting restatements on earnings revisions and the estimated cost of capital。Review of Accounting Studies，9(2/3)，337-356。  new window
32.Palmrose, Zoe-Vonna、Scholz, Susan(2004)。The Circumstances and Legal Consequences of Non-GAAP Reporting: Evidence from Restatements。Contemporary Accounting Research，21(1)，139-180。  new window
33.Palmrose, Zoe-Vonna、Richardson, Vernon J.、Scholz, Susan(2004)。Determinants of Market Reactions to Restatement Announcements。Journal of Accounting and Economics，37(1)，59-89。  new window
34.Feldmann, D. A.、Read, W. J.、Abdolmohammadi, M. J.(2009)。Financial Restatements, Audit Fees, and the Moderate Effect of CFO Turnover。Auditing: A Journal of Practice & Theory，28(1)，205-223。  new window
35.Fama, E. F.、French, K. R.(2006)。The Value Premium and the CAPM。The Journal of Finance，61(5)，2163-2185。  new window
36.Biggs, S.、Wild, J.(1985)。An Investigation of Auditor Judgment in Analytical Review。The Accounting Review，60(4)，607-633。  new window
37.Buchman, T. A.(1985)。An Effect of Hindsight on Predicting Bankruptcy with Accounting information。Accounting, Organizations and Society，10(3)，267-285。  new window
38.Easton, P.、Monahan, S.(2005)。An Evaluation of Accounting-Based Measures of Expected Returns。The Accounting Review，80(2)，501-538。  new window
39.Heintz, J. A.、White, G. B.(1989)。Auditor Judgment in Analytical Review-Some Further Evidence。Auditing: A Journal of Practice and Theory，8(1)，22-39。  new window
40.Kinney, W. R.、Uecker, W. C.(1982)。Mitigating the Consequences of Anchoring in Auditor Judgments。The Accounting Review，57(1)，55-69。  new window
41.Fischhoff, B.(1977)。Perceived Informativeness of Facts。Journal of Experimental Psychology，3(2)，349-358。  new window
42.Wilson, W. M.(2008)。An Empirical Analysis of the Decline in the Information Content of Earnings Following Restatements。The Accounting Review，83(1)，519-548。  new window
43.Heston, S.、Rouwenhorst, G.、Wessels, R.(1999)。The Role of Beta and Size in the Cross-section of European Stock Returns。European Financial Management，4(1)，9-28。  new window
44.Kennedy, J.(1995)。Debiasing the Curse of Knowledge in Audit Judgment。The Accounting Review，70(2)，249-273。  new window
45.McDaniel, L. S.、Kinney, Jr. W. R.(1995)。Expectation-formation Guidance in the Auditor's Review of Interim Financial Information。Journal of Accounting Research，33(1)，59-76。  new window
46.Reimers, J. L.、Butler, S. A.(1992)。The Effect of Outcome Knowledge in Auditors' Judgmental Evaluations。Accounting, Organizations and Society，17(2)，185-194。  new window
47.Stanley, J. D.、DeZoort, F. T.(2007)。Audit Finn Tenure and Financial Restatements: An Analysis of Industry Specialization and Fee Effects。Journal of Accounting and Public Policy，26(2)，131-159。  new window
研究報告
1.Anderson, Kirsten L.、Yohn, Teri L.(2002)。The Effect of 10-K Restatement on Firm Value, Information Asymmetries, and Investors' Reliance on Earnings。Georgetown University。  new window
2.Richardson, Scott A.、Tuna, A. Irem、Wu, Min(2002)。Predicting Earnings Management: The Case of Earnings Restatements。University of Pennsylvania。  new window
3.Agrawal, A.、Cooper, T.(2007)。Corporate Governance Consequences of Accounting Scandals: Evidence from Top Management, CFO and Auditor Turnover。  new window
4.Burks, J. J.(2007)。Sarbanes-Oxley and the Effect of Restatements on CEO and CFO Compensation and Turnover。  new window
5.Choy, H.、Gul, F. A.(2008)。Restatements and Auditors' Reputational Costs。  new window
6.Kravet, T.、Shevlin, T.(2006)。Accounting Restatements and Information Risk。  new window
圖書
1.U.S. General Accounting Office(2002)。Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges。Washington, DC：Committee on Banking, Housing, and Urban Affairs, US Senate：General Accounting Office。  new window
2.General Accounting Office(2006)。Financial Statement Restatements: Update of Public Company Trends, Market Impacts,and Regulatory Enforcement Activities (GAO-06-678)。Washmgton, DC。  new window
3.Christensen, J. A.、Deinski, J. S.(2003)。Accounting Theory: An Information Content Perspective。New York：McGraw-Hill Irwin。  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
 
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：297（臺灣：289，外國：8） ／ 本年度總使用人次：2344557 ／ 訪客人次（自102年09月）：68148612
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上