期刊論文1. | Fan, Yun、Barua, Abhijit、Cready, William M.、Thomas, Wayne B.(2010)。Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items。The Accounting Review,85(4),1303-1323。 |
2. | Givoly, D.、C. Hayn、J. D’Souza(1999)。Measuremant errors and information content of segment reporting。Review of Accounting Studies,4(1),15-43。 |
3. | Gupta, M.、Pevzner, M.、Seethamraju, C.(2010)。Implications of absorption costing for firm performance and valuation。Contemporary Accounting Research,28(3),1-34。 |
4. | McVay, S. E.(2006)。Earning management using classification shifting: An examination of core earnings and special items。The Accounting Review,81(3),501-531。 |
5. | Miller, D.、I. Le Breton-Miller、B. Scholnick(2007)。Stewardship v.s. stagnation: An empirical comparison of small family and non-family business。Journal of Management Studies,45(1),51-78。 |
6. | Nelson, Mark W.、Elliott, John A.、Tarpley, Robin L.(2002)。Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions。The Accounting Review,77(Supplement),175-202。 |
7. | Patton, A.、J. C. Baker.(1987)。Why wonât directors rock the boat。Harvard Business Review,65(6),10-18。 |
8. | Peasnell, K. V.、P. F. Pope、S. Young.(2000)。Accrual management to meet earnings TARGETs: U.K. evidence pre-and post-Cadbury。British Accounting Review,32(4),415-445。 |
9. | 許崇源、林宛瑩、郭學平、林尚志(20031100)。複雜交叉持股之典範--力霸東森集團。貨幣觀測與信用評等,44,36-59。 延伸查詢 |
10. | Cohen, D.、Mashruwala, R.、Zach, T.(2010)。The use advertise to meet earning benchmarks: Evidence from monthly data。Review of Accounting Studies,15(4),808-832。 |
11. | Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and Consequences of Earnings Management: An Analysis of Firms Subject to Enforcement Actions by the SEC。Contemporary Accounting Research,13(2),1-36。 |
12. | 廖益興(20100600)。董事會組成、股權結構與年報資訊揭露水準。臺大管理論叢,20(2),209-249。 延伸查詢 |
13. | Kreutzfeldt, R. W.、Wallace, W. A.(1986)。Error characteristics in audit populations: Their profile and relationship to environmental factors。Auditing: A Journal of Practice & Theory,6(1),20-43。 |
14. | John, Kose、Senbet, Lemma W.(1998)。Corporate Governance and Board Effectiveness。Journal of Banking and Finance,22(4),371-403。 |
15. | Klein, A.(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。 |
16. | Perry, S.、Grinaker, R.(1994)。Tamings expectations and discretionary research and develop。Accounting Horizons,8(4),43-52。 |
17. | Schipper, K.(1989)。Commentary on earning management。Accounting Horizons,3(4),91-102。 |
18. | Weisbach, Michael S.(1988)。Outsider Directors and CEO Turnover。Journal of Financial Economics,20(1/2),431-460。 |
19. | Ewert, Ralf、Wagenhofer, Alfred(2005)。Economic Effects of Tightening Accounting Standards to Restrict Earnings Management。The Accounting Review,80(4),1101-1124。 |
20. | Kao, L. F.、Chen, A.(2004)。The effects of board characteristics on earnings management。Corporate Ownership & Control,1(3),96-107。 |
21. | 楊朝旭、吳幸蓁(20090100)。資產減損之決定因素與盈餘資訊性後果:論公司治理之角色。會計評論,48,67-114。 延伸查詢 |
22. | Lipton, Martin、Lorsch, Jay W.(1992)。A Modest Proposal for Improved Corporate Governance。The Business Lawyer,48(1),59-77。 |
23. | Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。 |
24. | Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review,73(3),305-333。 |
25. | Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。 |
26. | Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。 |
27. | Barton, Jan、Simko, Paul J.(2002)。The Balance Sheet as an Earnings Management Constraint。The Accounting Review,77(Supplement),1-27。 |
28. | Chi, Wuchun、Lisic, Ling Lei、Pevzner, Mikhail(2011)。Is enhanced audit quality associated with greater real earnings management?。Accounting Horizons,25(2),315-335。 |
29. | Cohen, Daniel A.、Zarowin, Paul(2010)。Accrual-based and real earnings management activities around seasoned equity offerings。Journal of Accounting and Economics,50(1),2-19。 |
30. | Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。 |
31. | Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics,40(1-3),3-73。 |
32. | Gunny, Katherine A.(2010)。The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks。Contemporary Accounting Research,27(3),855-888。 |
33. | Hunt, Alister、Moyer, Susan E.、Shevlin, Teriy(1996)。Managing Interacting Accounting Measures to Meet Multiple Objectives: A Study of LIFO Firms。Journal of Accounting and Economics,21(3),339-374。 |
34. | Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。 |
35. | Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。 |
36. | Bowen, R. M.、Rajgopal, S.、Venkatachalam, M.(2008)。Accounting discretion, corporate governance and firm performance。Contemporary Accounting Research,25(2),351-405。 |
37. | Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics,40(2),185-211。 |
38. | Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics,69(3),505-527。 |
39. | Dechow, Patricia M.、Sloan, Richard G.(1991)。Executive Incentives and the Horizon Problem: An Empirical Investigation。Journal of Accounting and Economics,14(1),51-89。 |
40. | Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business,72(1),1-33。 |
41. | Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics,24(1),99-126。 |
42. | Haw, In-Mu、Hu, Bing-bing、Hwang, Lee-Seok、Wu, Woody(2004)。Ultimate Ownership, Income Management, and Legal and Extra-legal Institutions。Journal of Accounting Research,42(2),423-462。 |
43. | Core, John E.、Holthausen, Robert W.、Larcker, David F.(1999)。Corporate governance, chief executive officer compensation, and firm performance。Journal of Financial Economics,51(3),371-406。 |
44. | Ho, Simon S. M.、Wong, Kar Shun(2001)。A Study of the Relationship between Corporate Governance Structures and the Extent of Voluntary Disclosure。Journal of International Accounting, Auditing and Taxation,10(2),139-156。 |
45. | Jensen, Michael C.、Ruback, Richard S.(1983)。The market for corporate control: The scientific evidence。Journal of Financial Economics,11(1-4),5-50。 |
46. | Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance,48(3),831-880。 |
47. | Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。 |
48. | Vafeas, Nikos(2000)。Board structure and the informativeness of earnings。Journal of Accounting and Public Policy,19(2),139-160。 |
49. | 蘇淑慧、呂倩如、金成隆(20090900)。家族公司與盈餘品質關係之研究:所有權、管理權與控制權。臺大管理論叢,19(S2),35-69。 延伸查詢 |
50. | Bhattacharya, Utpal、Daouk, Hazem、Welker, Michael(2003)。The world price of earnings opacity。The Accounting Review,78(3),641-678。 |
51. | Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research,15(1),1-24。 |
52. | 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。 |
53. | Cohen, Daniel A.、Dey, Aiyesha、Lys, Thomas Z.(2008)。Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods。The Accounting Review,83(3),757-787。 |
54. | 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。 |
55. | Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review,71(4),443-465。 |