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題名:穩健會計原則、成長能力與過度現金股利支付
書刊名:中國會計與財務研究
作者:朱松徐浩峰
作者(外文):Zhu, SongShyu, Haw-feng
出版日期:2012
卷期:14:4
頁次:頁65-110
主題關鍵詞:穩健原則成長能力現金股利過度支付Accounting conservatismGrowth opportunityCash dividendOverpayment
原始連結:連回原系統網址new window
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  • 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:0
  • 點閱點閱:10
期刊論文
1.Xia, D. L.、Zhu, S.(2009)。Corporate Governance and Accounting Conservatism in China。China Journal of Accounting Research,2(2),81-108。  new window
2.廖理、方芳(2004)。管理层持股、股利政策和上市公司代理成本。统计研究,12,27-30。  延伸查詢new window
3.谢军(2008)。股利政策、第一大股东和公司成长性。会计研究,4,51-57。  延伸查詢new window
4.阎大颖(2004)。中国上市公司控股股东价值取向对股利政策影响的实证研究。南开经济研究,6,94-100。  延伸查詢new window
5.Aivazian, Varouj、Booth, Laurence、Cleary, Sean(2003)。Do Emerging Market Firms Follow Different Dividend Policies From U.S. Firms?。The Journal of Financial Research,26(3),371-387。  new window
6.Gul, F. A.(1999)。Government share ownership, investment opportunity set and corporate policy choice in China。Pacific-Basin Finance Journal,7(2),157-172。  new window
7.Holthausen, R. W.(2003)。Testing the relative power of accounting standard versus incentives and other institutional features to influence the outcome of financial reporting in an international setting。Journal of Accounting and Economics,36(1-3),271-283。  new window
8.Kalay, Avner(1982)。Stockholder-Bondholder Conflict and Dividend Constraints。Journal of Financial Economics,10(2),211-233。  new window
9.Fama, E. F.、Babiak, H.(1968)。Dividend policy: an empirical analysis。Journal of American Statistical Association,63(324),1132-1161。  new window
10.Ahmed, Anwer S.、Billings, Bruce K.、Morton, Richard M.、Stanford-Harris, Mary(2002)。The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs。The Accounting Review,77(4),867-890。  new window
11.Ball, Ray、Kothari, Sagar P.、Robin, Ashok(2000)。The effect of international institutional factors on properties of accounting earnings。Journal of Accounting and Economics,29(1),1-51。  new window
12.Bushman, Robert M.、Piotroski, Joseph D.(2006)。Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions。Journal of Accounting and Economics,42(1/2),107-148。  new window
13.LaFond, Ryan、Roychowdhury, Sugata(2008)。Managerial Ownership and Accounting Conservatism。Journal of Accounting Research,46(1),101-135。  new window
14.Watts, Ross L.(2003)。Conservatism in Accounting Part 2: Evidence and Research Opportunities。Accounting Horizons,17(4),287-301。  new window
15.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
16.Zhang, Jieying(2008)。The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers。Journal of Accounting and Economics,45(1),27-54。  new window
17.Ahmed, A. S.、Duellman, S.(2007)。Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis。Journal of Accounting and Economics,43(2/3),411-437。  new window
18.Khan, Mozaffar、Watts, Ross L.(2009)。Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism。Journal of Accounting and Economics,48(2/3),132-150。  new window
19.Francis, J.、LaFond, R. P.、Olsson, P. M.、Schipper, K.(2004)。Costs of equity and earnings attributes。The Accounting Review,79(4),967-1010。  new window
20.Ball, Ray、Robin, Ashok、Wu, Joanna Shuang(2003)。Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries。Journal of Accounting and Economics,36(1-3),235-270。  new window
21.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
22.LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review,83(2),447-478。  new window
23.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance,54(2),471-517。  new window
24.Givoly, Dan、Hayn, Carla K.(2000)。The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?。Journal of Accounting & Economics,29(3),287-320。  new window
25.Johnson, Simon、La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(2000)。Tunneling。American Economic Review,90(2),22-27。  new window
26.Lintner, John(1956)。Distribution of incomes of corporations among dividends, retained earnings, and taxes。American Economic Review,46(2),97-113。  new window
27.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
28.Eckbo, B. Epsen、Savita Verma(1994)。Managerial Ownership, Voting Power and Cash Dividend Policy。Journal of Corporate Finance,1,33-62。  new window
29.Nikolaev, Valeri V.(201003)。Debt covenants and accounting conservatism。Journal of Accounting Research,48(1),51-89。  new window
圖書
1.Lee, C. J.、Xiao, X.(2003)。Cash dividend and large shareholder expropriation in China, European Financial Management Association 2003 Annual Meeting。Finland。  new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
其他
1.Frankel, R.,,Sun, Y.,,Wang, R.(2008)。Earnings Asymmetric Timeliness and Shareholder Distributions,http://ssrn.com/abstract=l157547。  new window
 
 
 
 
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