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題名:股權結構與創新活動的短視行為
書刊名:會計學報
作者:謝純慧黃志強張桓曹壽民 引用關係
作者(外文):Hsieh, Chun-huiHuang, Chih-chiangChang, HuanTsao, Shou-min
出版日期:2013
卷期:5:1
頁次:頁97-136
主題關鍵詞:股權結構研發支出盈餘管理短視行為Ownership structureREarnings managementManagerial myopia
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(0) 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:0
  • 共同引用共同引用:240
  • 點閱點閱:270
期刊論文
1.蔡柳卿、楊怡芳(20060600)。公司治理與符合績效門檻盈餘管理行為之關連性研究。東吳經濟商學學報,53,33-72。new window  延伸查詢new window
2.彭素鈴(20060900)。公司治理與企業管理短視行為相關性之研究--以臺灣上市公司為例。臺灣銀行季刊,57(3),73-99。new window  延伸查詢new window
3.Chen, V. Z.、Li, J.、Shapiro, D. M.、Zhang, X.(2014)。Ownership structure and innovation: An emerging market perspective。Asia Pacific Journal of Management,31(1),1-24。  new window
4.Eng, L. L.、Shackell, M.(2003)。The implications of long-term performance plans and institutional ownership for firms' research and development investments。Journal of Accounting, Auditing and Finance,16(2),117-135。  new window
5.Kasznik, R.、McNichols, M. F.(2002)。Does meeting expectations matter? Evidence from analyst forecast revisions & share prices。Journal of Accounting Research,40(3),729-759。  new window
6.Porter, M. E.(1992)。Capital choice: Changing the way America invests in industry。Journal of Applied Corporate Finance,5(2),4-16。  new window
7.Roth, C. W.(1996)。Concentration of ownership and the composition of the board: An examination of Canadian publicly-listed corporations。The Canadian Business Law,26,226-243。  new window
8.Shleifer, Andrei、Vishny, Robert W.(1990)。Equilibrium Short Horizons of Investors and Firms。American Economic Review,80(2),148-153。  new window
9.Stubben, Stephen R.(2010)。Discretionary revenues as a measure of earnings management。The Accounting Review,85(2),695-717。  new window
10.Wiedman, C. I.(1996)。The relevance of characteristics of the information environment in the selection of a proxy for the market's expectations for earnings: An extension of Brown, Richardson, and Schwager。Journal of Accounting Research,34(2),313-324。  new window
11.陳茵琦(20050900)。機構投資人與公司治理。證券櫃檯月刊,111,57-68。  延伸查詢new window
12.Lee, P. M.、O'Neill, H. M.(2003)。Ownership structures and R&D investments of US and Japanese firms: Agency and stewardship perspectives。Academy of Management Journal,46(2),212-225。  new window
13.Lev, B.、Sougiannis, T.(1996)。The capitalization, and amortization, and value-relevance of R&D。Journal of Accounting and Economics,21(1),107-138。  new window
14.Burgstahler, David、Eames, Michael(2006)。Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises。Journal of Business Finance and Accounting,33(5/6),633-652。  new window
15.Graves, S. B.(1988)。Institutional Ownership and Corporate R&D in the Computer Industry。The Academy of Management Journal,31(2),417-428。  new window
16.Dechow, Patricia M.、Sloan, Richard G.(1991)。Executive incentives and horizon problem: An empirical investigation。Journal of Accounting & Economics,14(1/2),51-89。  new window
17.Baber, W. R.、Fairfield, P. M.、Haggard, J. A.(1991)。The effect of concern about reported income on discretionary spending decisions: The case of research and development。The Accounting Review,66(4),818-829。  new window
18.劉韻僖、林玟廷(200803)。臺灣資訊產業上市公司國際化程度與公司治理關係之探討。中山管理評論,16(1),51-82。new window  延伸查詢new window
19.Hayn, C.(1995)。The information content of losses。Journal of Accounting and Economics,20(2),125-153。  new window
20.Fan, Joseph P. H.、Wong, Tak-Jun(2005)。Do External Auditors Perform A Corporate Governance Role in Emerging Markets? Evidence from East Asia。Journal of Accounting Research,43(1),35-72。  new window
21.Zhao, Y.、Chen, K. H.、Zhang, Y. Q.、Davis, M.(2012)。Takeover protection and managerial myopia: Evidence from real earnings management。Journal of Accounting and Public Policy,31(1),109-135。  new window
22.許崇源、李怡宗、林宛瑩、鄭桂蕙(20030700)。控制權與盈餘分配權偏離之衡量。貨幣觀測與信用評等,42,15-31。  延伸查詢new window
23.Chung, Kee H.、Pruitt, Stephen W.(1994)。A Simple Approximation of Tobin's Q。Financial Management,23(3),70-74。  new window
24.Stein, Jeremy C.(1989)。Efficient capital markets, inefficient firms: a model of myopic corporate behavior。The Quarterly Journal of Economics,104(4),655-669。  new window
25.Shleifer, Andrei、Vishny, Robert W.(1986)。Large shareholders and corporate control。Journal of Political Economy,94(3 Part 1),461-488。  new window
26.楊朝旭、吳幸蓁(20030100)。總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究。會計評論,36,55-87。new window  延伸查詢new window
27.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics,20(1/2),293-315。  new window
28.葉銀華、蘇裕惠、柯承恩、李德冠(20040100)。公司治理機制對於關係人交易的影響。證券市場發展季刊,15(4)=60,69-106。new window  延伸查詢new window
29.Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.(2000)。The Separation of Ownership and Control in East Asian Corporations。Journal of Financial Economics,58(1/2),81-112。  new window
30.Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review,73(3),305-333。  new window
31.Dechow, Patricia M.、Ge, Weili、Schrand, Catherine M.(2010)。Understanding earnings quality: A review of the proxies, their determinants and their consequences。Journal of Accounting and Economics,50(2/3),344-401。  new window
32.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance,54(2),471-517。  new window
33.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
34.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。  new window
35.Lemmon, Michael L.、Lins, Karl V.(2003)。Ownership structure, corporate governance, and firm value: Evidence from the East Asian financial crisis。The Journal of Finance,58(4),1445-1468。  new window
36.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business,72(1),1-33。  new window
37.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics,24(1),99-126。  new window
38.歐進士(19980600)。我國企業研究發展與經營績效關聯之實證研究。中山管理評論,6(2),357-385。new window  延伸查詢new window
39.Yeh, Yin-Hua(2005)。Do Controlling Shareholders Enhance Corporate Value?。Corporate Governance: An International Review,13(2),313-325。  new window
40.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society,48(4),817-838。  new window
41.金成隆、陳俞如(20060200)。公司治理與專利權:臺灣新興市場。管理學報,23(1),99-124。new window  延伸查詢new window
42.Gompers, Paul A.、Ishii, Joy L.、Metrick, Andrew(2003)。Corporate Governance and Equity Prices。The Quarterly Journal of Economics,118(1),107-156。  new window
43.Claessens, Stijn、Djankov, Simeon、Fan, Joseph P. H.、Lang, Larry H. P.(2002)。Disentangling the Incentive and Entrenchment Effects of Large Shareholdings。The Journal of Finance,57(6),2741-2771。  new window
44.葉銀華(19990500)。家族控股集團、核心企業與報酬互動之研究--臺灣與香港證券市場之比較。管理評論,18(2),59-86。new window  延伸查詢new window
45.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。  new window
46.Myers, Stewart C.(1984)。The Capital Structure Puzzle。Journal of Finance,39(3),574-592。  new window
47.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics,33(3),401-425。  new window
48.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
49.Zang, Amy Y.(2012)。Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management。The Accounting Review,87(2),675-703。  new window
會議論文
1.金成隆、曹壽民、陳光政、紀信義(2006)。控制股東股權結構與盈餘管理關係之研究。2006 年現代財務論壇學術研討會,暨南國際大學 (會議日期: 2006/04/28)。  延伸查詢new window
研究報告
1.Wu, A.、Boh, W. F.、Huang, C. J.(2012)。Ownership structure and innovation performance: The mediating mechanism of external cooperation。Taipei。  new window
學位論文
1.蕭麗娟(1996)。自由現金流量,融資順位與Tobin's Q之實證研究(碩士論文)。國立交通大學。  延伸查詢new window
2.翁淑育(2000)。台灣上市公司股權結構、核心代理問題及公司價值之研究(碩士論文)。輔仁大學。  延伸查詢new window
圖書
1.郭敏華(2001)。財務報表分析。台北:智勝文化事業有限公司。  延伸查詢new window
2.Jacobs, M. T.、Mullins, D.(1991)。Short-Term America: The Causes and Cures of our Business Myopia。Boston, MA:Harvard Business School Press。  new window
其他
1.Drucker, P.(19860930)。A crisis of capitalism。  new window
圖書論文
1.Stein, Jeremy C.(2003)。Agency, information and corporate investment。Handbook of the Economics of Finance。Amsterdam:North Holland/Elsevier。  new window
 
 
 
 
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