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E.(1988)。Managerial Competition, Information Costs, and Corporate Governance: The Use of Accounting Performance Measures in Proxy Contests。Journal of Accounting and Economics,10(1),3-36。 | 32. | 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。 | 33. | Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society,47(1),153-162。 | 34. | Dechow, Patricia M.、Skinner, Douglas J.(2000)。Earnings management: Reconciling the views of accounting academics, practitioners, and regulators。Accounting Horizons,14(2),235-250。 | 35. | 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。 | 研究報告1. | Gunny, Katherine Ann(2005)。What are the Consequences of Real Earnings Management?。University of Colorado at Boulder。 | 2. | Bowen, R. M.、Rajgopal, S.、Venkatachalam, M.(2005)。Accounting discretion, corporate governance, and firm performance。 | 3. | Brown, L. D.、Sivakumar, K.(2001)。Comparing the quality of three earnings measures。Georgia State University。 | 圖書1. | Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。 | 其他1. | Hoyt, R. E.,Moore, D. L.,Liebenberg, A. P.(2008)。The value of enterprise risk management: evidence from the U.S. insurance industry,the Society of Actuaries。 | 2. | Committee of Sponsoring Organizations of the Treadway Commission(2004)。Enterprise Risk Management-Integrated Framework Executive Summary,http://www.coso.org/Publications/ERM/ COSO_ERM_ExecutiveSummary.pdf, 2014/11/25。 | |
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