期刊論文1. | Barber, Brad M.、Lyon, John D.(1996)。Detecting Abnormal Operating Performance: The Empirical Power and Specification of Test Statistics。Journal of Financial Economics,41(3),341-400。 |
2. | Lewis, C. M.、Chaney, P. K.(1998)。Income smoothing and underperformance in initial public offerings。Journal of Corporate Finance,4(1),1-29。 |
3. | Jakobsen, J. B.、Sørensen, O.(2001)。Decomposing and Testing Long-term Returns: An Application on Danish IPOs。European Financial Management,7(3),393-417。 |
4. | Hunt-McCool, Janet、Koh, Samuel C.、Francis, Bill B.(1996)。Testing for deliberate underpricing in the IPO premarket: A stochastic frontier approach。Review of Financial Studies,9(4),1251-1269。 |
5. | Kothari, S. P.、Warner, Jerold B.(1997)。Measuring long-horizon security price performance。Journal of Financial Economics,43(3),301-339。 |
6. | Barth, M. E.、Cram, D. P.、Nelson, K. K.(2001)。Accruals and the Prediction of Future Cash Flows。The Accounting Review,76(1),27-58。 |
7. | Dechow, Patricia M.、Kothari, Sagar P.、Watts, Ross L.(1998)。The Relation between Earnings and Cash Flows。Journal of Accounting and Economics,25(2),133-168。 |
8. | 張文瀞(20011100)。審計品質對上市公司盈餘管理之影響。當代會計,2(2),195-214。 延伸查詢 |
9. | Kaplan, S. N.、Ruback, R. S.(1995)。The valuation of cash forecasts: An empirical analysis。Journal of Finance,50(4),1059-1093。 |
10. | Brau, J. C.、Fawcett, S. E.(2006)。Initial Public Offerings: An Analysis of Theory and Practice。Journal of Finance,61(1),399-436。 |
11. | Chaney, Paul K.、Lewis, Craig M.(1995)。Earnings management and firm valuation under asymmetric information。Journal of Corporate Finance,1(3/4),319-345。 |
12. | Bhojraj, Sanjeev、Lee, Charles M. C.(2002)。Who is my Peer? A Valuation-based Approach to the Selection of Comparable Firms。Journal of Accounting Research,40(2),407-439。 |
13. | Rock, Kevin(1986)。Why New Issues Are Underpriced?。Journal of Financial Economics,15(1/2),187-212。 |
14. | Purnanandam, Amiyatosh K.、Swaminathan, Bhaskaran(2004)。Are IPOs really underpriced ?。Review of Financial Studies,17(3),811-848。 |
15. | 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。 延伸查詢 |
16. | Lee, Charles M. C.、Shleifer, Andrei、Thaler, Richard H.(1991)。Investor Sentiment and the Closed-End Fund Puzzle。The Journal of Finance,46(1),75-109。 |
17. | Barber, Brad M.、Lyon, John D.(1997)。Detecting Long-Run Abnormal Stock Returns: The Empirical Power and Specification of Test Statistics。Journal of Financial Economics,43(3),341-372。 |
18. | Jain, Bharat A.、Kini, Omesh(1994)。The Post-Issue Operating Performance of IPO Firms。Journal of Finance,49(5),1699-1726。 |
19. | Shiller, Robert J.(1984)。Stock Prices and Social Dynamics。Brookings Papers on Economic Activity,2,457-510。 |
20. | Sharpe, William F.(1966)。Mutual fund performance。Journal of Business,39(1),119-138。 |
21. | Black, Fisher(1986)。Noise。Journal of Finance,41(3),529-543。 |
22. | Ball, R.、Shivakumar, L.(2008)。Earnings Quality at Initial Public Offerings。Journal of Accounting and Economics,45(2/3),324-349。 |
23. | Friedlan, John M.(1994)。Accounting Choices of Issuers of Initial Public Offerings。Contemporary Accounting Research,11(1),1-31。 |
24. | 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。 |
25. | Ritter, Jay R.(1991)。The Long-run Performance of Initial Public Offerings。Journal of Finance,46(1),3-27。 |
26. | Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。 |
27. | Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。 |
28. | Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。 |
29. | Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。 |
30. | Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics,69(3),505-527。 |
31. | 洪振虔(20081200)。雜訊交易、報酬變異與新上市股票價格績效。臺大管理論叢,19(1),269-297。 延伸查詢 |
32. | Dechow, Patricia M.、Skinner, Douglas J.(2000)。Earnings management: Reconciling the views of accounting academics, practitioners, and regulators。Accounting Horizons,14(2),235-250。 |
33. | Guay, Wayne R.、Kothari, S. P.、Watts, Ross L.(1996)。A Market-Based Evaluation of Discretionary Accrual Models。Journal of Accounting Research,34(Supplement),83-105。 |
34. | Amihud, Y.、Hauser, S.、Kirsh, A.(2003)。Allocation, adverse, selection, and cascades in IPOs: evidence from the Tel Aviv Stock Exchange。Journal of Financial Economics,68(1),137-158。 |
35. | Barber, B. M.、Lyon, J. D.、Tsai, C.(1999)。Improved methods for tests of long-run abnormal returns。Journal of Finance,54(1),165-201。 |
36. | Kixn, M.、Ritter, J. R.(1999)。Valuing IPOs。Journal of Financial Economics,53(3),409-437。 |
37. | Chon, K.、Chen, N.(1991)。Structure and return characteristics of small and large firms。Journal of Finance,46(4),1467-1484。 |
38. | Chen, A.、Hung, C. C.、Wu, C. S.(2002)。The Underpricing and Excess Returns of Initial Public Offerings in Taiwan Based on the Noisy Trading: A Stochastic Frontier Model。Review of Quantitative Finance and Accounting,18(2),139-159。 |
39. | Hughes, P.(1996)。Signaling by direct disclosure under asymmetric information。Journal of Accounting and Economics,8(2),119-142。 |
40. | McCarthy, E.(1999)。Tricing IPOs: Science or science fiction。Journal of Accountancy,188(3),51-58。 |
41. | Megginson, W. L.、Weiss, K. A.(1991)。Vendture capitalist cerfification in initial public offerings。Journal of Finance,46(3),879-903。 |
42. | Roosenboom, van der、Goot, T.、Mertens, G.(2003)。Earnings management and initial public offerings: Evidence from the Netherlands。The International Journal of Accounting,38(3),243-266。 |
43. | Schipper, K.(1989)。Commentary on eamirxgs management。Accounting Horizons,3(4/5),91-102。 |
44. | Teoh, S. H.、Wong, T. J.、Rao, G. R.(1998)。Are accruals during an initial public offering opportunistic。Review of Accounting Studies,3(1/2),175-208。 |