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題名:強制性與自願性財務預測制度下外部監理機制與財務盈餘預測精準度之關聯性
書刊名:證券市場發展季刊
作者:黃劭彥 引用關係鍾宇軒 引用關係
作者(外文):Huang, Shaio YanChung, Yu-hsuan
出版日期:2012
卷期:24:3=95
頁次:頁1-46
主題關鍵詞:盈餘預測精準度強制性財務預測自願性財務預測外部監理機制Earnings forecast accuracyMandatory forecastVoluntary forecastExternal supervision mechanism
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:86
  • 點閱點閱:39
Other
1.Lennox, C. S., and Park, C. W.(2006)。The informativeness of earnings and management’s issuance of earnings forecasts。  new window
期刊論文
1.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
2.Healy, P. M.、Palepu, K. G.(2001)。Information asymmetry, corporate disclosure, and the capital market: A review of the empirical disclosure literature。Journal of Accounting and Economics,31(1-3),405-440。  new window
3.張瑞當、方俊儒、朱正雄(20071200)。代理成本對自願性盈餘預測揭露之影響。交大管理學報,27(2),29-53。new window  延伸查詢new window
4.Clarkson, P. M.(2000)。Auditor quality and the accuracy of management earnings forecasts。Contemporary Accounting Research,17(4),595-622。  new window
5.劉啟群、陳建樺(19980600)。管理當局盈餘預測精確度與自願性盈餘預測揭露關係之研究。中山管理評論,6(2),411-439。new window  延伸查詢new window
6.陳育成、黃瓊瑤(20010700)。臺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)=50,97-121。new window  延伸查詢new window
7.金成隆、林修葳、張永芳(19990400)。強制性財務預測誤差與盈餘管理關係--20%門檻限制影響之研究。中國財務學刊,7(1),59-96。new window  延伸查詢new window
8.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
9.金成隆、林修葳、林美鳳(20020100)。新上市公司股價異常漲跌與財務預測關係之研究。會計評論,34,31-56。new window  延伸查詢new window
10.劉啟群、陳建樺(19980700)。上市公司管理當局自願性盈餘預測揭露及揭露時點之影響因素--臺灣地區之實證分析。中國財務學刊,6(1),1-44。new window  延伸查詢new window
11.Baginski, Stephen P.、Hassell, John M.(1997)。Determinants of Management Forecast Precision。The Accounting Review,72(2),303-312。  new window
12.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
13.Skinner, Douglas J.(1994)。Why firms voluntarily disclose bad News?。Journal of Accounting Research,32(1),38-60。  new window
14.Karamanou, Irene、Vafeas, Nikos(2005)。The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis。Journal of Accounting Research,43(3),453-486。  new window
15.林維珩、陳昭蓉(20051000)。股票市場對強制性財務預測誤差預期之研究。管理學報,22(5),585-606。new window  延伸查詢new window
16.Kasznik, Ron(1999)。On the association between voluntary disclosure and earnings management。Journal of Accounting Research,37(1),57-82。  new window
17.Ajinkya, Bipin、Bhojraj, Sanjeev、Sengupta, Partha(2005)。The association between outside directors, institutional investors and the properties of management earnings forecasts。Journal of Accounting Research,43(3),343-376。  new window
18.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
19.Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy,22(4),325-345。  new window
20.金成隆、紀信義、林裕凱(20051000)。強制性財務預測與法人說明會關聯性之研究。管理學報,22(5),629-651。new window  延伸查詢new window
21.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
圖書
1.Beaver, W. H.(1998)。Financial Reporting: An Accounting Revolution。Prentice Hall。  new window
其他
1.李存修、蘇裕惠(2001)。我國上市公司財務預測制度之探討。  延伸查詢new window
2.黃劭彥,鍾宇軒、歐建民(2009)。股權結構、背書保證、會計師核閱與自願性財務預測精準度之關聯性研究。  延伸查詢new window
3.陳峰富(2005)。上市上櫃公司董事對於財務預測之法律責任。  延伸查詢new window
4.康榮寶、后祥雯(2003)。公開揭露體系與投資者保護。  延伸查詢new window
5.劉連煜(2000)。公司財務預測法制之研究。  延伸查詢new window
6.Ajinkya, B. B. and M. J. Gift(1984)。Corporate Manager’s Earnings Forecasts and Symmetrical Adjustments of Market Expectations。  new window
7.Baginski, S. P., J. M. Hassell and M. D. Kimbrough(2004)。Why do Managers Explain their Earnings Forecasts?。  new window
8.Clement, M., R. Frankel and J. Miller(2003)。Confirming Management Earnings Forecasts, Earnings Uncertainty, and Stock Returns。  new window
9.Imhoff, Jr, E. A(1992)。The Relation between Perceived Accounting Quality and Economic Characteristics of the Firm。  new window
10.Ivkovic, Z. and N. Jegadeesh(2004)。The Timing and Value of Forecast and Recommendation Revisions。  new window
11.Jaggi, B., C. L. Chin, H. W. Lin and P. Lee(2006)。Earnings Forecast Disclosure Regulation and Earnings Management: Evidence from Taiwan IPO Firms。  new window
12.Penman, S. H.(1980)。An Empirical Investigation of Voluntary Disclosure of Corporate Earnings Forecasts。  new window
13.Yhim, H. P., K. E. Karim and R. W. Rutledge(2003)。The Association between Disclosure level and Information Quality: Voluntary Management Earnings Forecasts。  new window
 
 
 
 
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