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題名:資訊揭露評比變動對於權益資金成本的影響
書刊名:臺灣銀行季刊
作者:傅澤偉林曼莉羅竹君邱彥毅
出版日期:2012
卷期:63:4
頁次:頁97-111
主題關鍵詞:權益資金成本資訊揭露公司治理
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(1) 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:1
  • 共同引用共同引用:139
  • 點閱點閱:2
期刊論文
1.李馨蘋、莊宗憲(20070600)。公司治理機制與公司績效之實證研究。東吳經濟商學學報,57,1-27。new window  延伸查詢new window
2.葉京怡(20100300)。企業提升資訊透明度能否降低資金成本?。修平學報,20,17-33。  延伸查詢new window
3.陳瑞斌、許崇源(20080600)。資訊揭露水準對於權益資金成本之影響。東吳經濟商學學報,61,67-106。new window  延伸查詢new window
4.Richardson, A.、Welker, M.(2001)。Social disclosure, financial disclosure and the cost of equity capital。Accounting, Organizations and Society,26(7/8),597-616。  new window
5.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
6.Epps, R. W.、Cereola, S. J.(2008)。Do Institutional Shareholder Services (ISS) Corporate Governance Ratings Reflect a Company's Operating Performance?。Critical Perspectives on Accounting,19(8),1135-1148。  new window
7.Gul, F. A.、Leung, S.(2004)。Board leadership, outside directors' expertise and voluntary corporate disclosures。Journal of Accounting and Public Policy,23(5),351-379。  new window
8.Gode, D.、Mohanram, P.(2003)。Inferring the Cost of Capital Using the Ohlson-juettner Model。Review of Accounting Studies,8(4),399-431。  new window
9.Wittenberg-Moerman, Regina(2008)。The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market。Journal of Accounting and Economics,46(2/3),240-260。  new window
10.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
11.黃劭彥、鍾宇軒、吳東憲、廖上萱(20090600)。自願性財務預測、公司治理與權益資金成本。臺灣金融財務季刊,10(2),41-66。new window  延伸查詢new window
12.Sengupta, P.(1998)。Corporate Disclosure Quality and the Cost of Debt。The Accounting Review,73(4),459-474。  new window
13.Brown, Stephen、Hillegeist, Stephen A.(2007)。How disclosure quality affects the level of information asymmetry。Review of Accounting Studies,12(2/3),443-477。  new window
14.Ali, A.、Chen, T. Y.、Radhakrishnan, S.(2007)。Corporate Disclosures by Family Firm。Journal of Accounting and Economics,44,238-286。  new window
15.Ashbaugh, H.、Collins, D. W.、LaFond, R.(2006)。The Effect of Corporate Governance on Firms' Credit Ratings。Journal of Accounting and Economics,42,203-243。  new window
16.Jensen, M. C.、Meckling, W. H.(1976)。Theoiy of the Firm: Managerial Behavior, Agency Cost and Ownership Structure。Journal of Financial Economics,3,305-360。  new window
17.Karamanou, I.、Nishiotis, G. P.(2009)。Disclosure and the Cost of Capital: Evidence from the Market's Reaction to Firm Voluntary Adoption of IAS。Journal of Business Finance & Accounting,36(7),793-821。  new window
18.Lambert, R.、Leuz, C.、Verrecchia, R.(2007)。Accounting Information, Disclosure and Cost of Capital。Journal of Accounting Research,45(2),385-420。  new window
19.Musa, M.、Venancio, T.(2007)。Disclosure, Corporate and Foreign Share Ownership on the Zimbabwe Stock Exchange。Journal of International Financial Management & Accounting,18(2),53-85。  new window
20.陳瑞斌、許崇源(20071200)。公司治理結構與資訊揭露之關聯性研究。交大管理學報,27(2),55-109。new window  延伸查詢new window
21.張瑞當、方俊儒(20060100)。資訊揭露評鑑系統對企業盈餘管理行為之影響。會計評論,42,1-22。new window  延伸查詢new window
22.Ferreira, Miguel A.、Laux, Paul A.(2007)。Corporate Governance, Idiosyncratic Risk, and Information Flow。The Journal of Finance,62(2),951-989。  new window
23.Hunton, James E.、Libby, Robert、Mazza, Cheri L.(2006)。Financial Reporting Transparency and Earnings Management (Retracted)。The Accounting Review,81(1),135-157。  new window
24.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
25.Healy, Paul M.、Palepu, Krishna G.(2001)。Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature。Journal of Accounting and Economics,31(1-3),405-440。  new window
26.Ertugrul, M.、Hegde, S.(2009)。Corporate Governance Ratings and Firm Performance。Financial Management,38(1),139-160。  new window
27.Chen, Shuping、Chen, Xia、Cheng, Qiang(2008)。Do Family Firms Provide More or Less Voluntary Disclosure?。Journal of Accounting Research,46(3),499-536。  new window
28.Cheng, C. S. Agnes、Collins, Denton、Huang, Henry H.(2006)。Shareholder rights, financial disclosure, and the cost of equity capital。Review of Quantitative Finance and Accounting,27(2),175-204。  new window
29.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
研究報告
1.Ball, R.、Wu, J. S.、Robin, A.(1999)。Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of I. A. S.。University of Rochester。  new window
2.Chen, K. C.、Chen, Z. H.、Wei, J. K.(2004)。Disclosure, Corporate Governance and the Cost of Equity Capital in Emerging Market。  new window
3.Duarte, J.、Young, L.、Yu, F.(2008)。Credit Spreads, Governance and Information Asymmetry。  new window
學位論文
1.邱碧珠(2000)。資訊揭露程度與權益資金成本間之關係:我國資訊電子業之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
2.莊尚志(2003)。資訊揭露程度與資金成本關係之實證研究(碩士論文)。東吳大學。  延伸查詢new window
3.劉學儒(2004)。資訊透明度與權益資金成本關聯性之實證研究--以電子資訊業為例(碩士論文)。中國文化大學。  延伸查詢new window
4.何里仁(2003)。公司治理之資訊透明度與績效評核關聯性之研究(碩士論文)。逢甲大學。  延伸查詢new window
 
 
 
 
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