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題名:家族企業的會計信息質量--來自中國資本市場的經驗證據
書刊名:中國會計與財務研究
作者:黃俊張天舒
作者(外文):Huang, JunZhang, Tian-shu
出版日期:2011
卷期:13:4
頁次:頁1-62
主題關鍵詞:家族企業產權保護代理問題會計信息Family firmProperty rights protectionAgency problemEarnings quality
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)
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  • 共同引用共同引用:0
  • 點閱點閱:12
期刊論文
1.Cheung, Yan-Leung、Rau, P. Raghavendra、Stouraitis, Aris(2006)。Tunneling, propping, and expropriation: Evidence from connected party transactions in Hong Kong。Journal of Financial Economics,82(2),343-386。  new window
2.邓建平、曾勇(2005)。上市公司家族控制与股利决策研究。管理世界,5,139-147。  延伸查詢new window
3.范博宏、梁小菁(2010)。寻找永续经营的治理模式。新财富,3,48-50。  延伸查詢new window
4.贺小刚、连燕玲(2009)。家族权威与企业价值:基于家族上市公司的实证研究。经济研究,4,90-102。  延伸查詢new window
5.荆新、廖冠民、毛世平(2007)。公司治理、制度环境与民营化效应--来自中国上市公司大股东变更的经验证据。经济理论与经济管理,3,67-71。  延伸查詢new window
6.剧锦文(2007)。中国民营经济的发展及其分化。中国民营企业,3,7-15。  延伸查詢new window
7.沈艺峰、许年行、杨熠(2004)。我国中小投资者法律保护历史实践的实证检验。经济研究,9,90-100。  延伸查詢new window
8.夏立军(2003)。盈余管理计量模型在中国股票市场的应用研究。中国会计与财务研究,3,94-154。  延伸查詢new window
9.Bae, K.、Kang, J.、Kim, J.(2002)。'Tunneling or Valued Added : Evidence from Mergers by Korean Business Groups。Journal of Finance,57(6),2695-2740。  new window
10.Ball, R.、Robin, A.、Wu, J.(2000)。Accounting Standards, the Institutional Environment and Issuer Incentives : Effect on Timely Loss Recognition in China。Asia Pacific Journal of Accounting and Economics,7(2),71-96。  new window
11.Villalonga, B.、Amit, R.(2010)。Family Control of Firms and Industries。Financial Management,39(3),863-904。  new window
12.Sloan, R.(1996)。Do Stock Fully Reflect Information in Accruals and Cash Flows About Future Earnings?。Accounting Review,71(3),289-315。  new window
13.Allen, F.、Qian, J.、Qian, M.。Economic Growth in China。Journal of Financial Economics,77(1),57-116。  new window
14.Barth, M. E.、Cram, D. P.、Nelson, K. K.(2001)。Accruals and the Prediction of Future Cash Flows。The Accounting Review,76(1),27-58。  new window
15.Ali, A.、Chen, T. Y.、Radhakrishnan, S.(2007)。Corporate Disclosure by Family Firms。Journal of Accounting and Economics,44(1/2),238-286。  new window
16.Dechow, Patricia M.、Kothari, Sagar P.、Watts, Ross L.(1998)。The Relation between Earnings and Cash Flows。Journal of Accounting and Economics,25(2),133-168。  new window
17.Chen, S.、Chen, X.、Cheng, Q.(2008)。Do family firms provide more or less voluntary disclose?。Journal of Accounting Research,46(3),499-536。  new window
18.Sweeney, Amy P.(1994)。Debt-covenant Violations and Managers Accounting Responses。Journal of Accounting and Economics,17(3),281-308。  new window
19.Jiang, Guohua、Lee, Charles M. C.、Yue, Heng(2010)。Tunneling through intercorporate loans: The China experience。Journal of Financial Economics,98(1),1-20。  new window
20.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
21.Claessens, S.、Djankov, S.、Fan, J. P.、Lang, L. H.(2002)。Disentangling the incentive & entrenchment effects of large shareholdings。The Journal of Finance,57(6),2741-2771。  new window
22.Aharony, Joseph、Lee, Chi-Wen Jevons、Wong, Tak Jun(2000)。Financial packaging of IPO firms in China。Journal of Accounting Research,38(1),103-126。  new window
23.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
24.Johnson, Simon、Boone, Peter D.、Breach, Alasdair、Friedman, Eric(2000)。Corporate Governance in the Asian Financial Crisis。Journal of Financial Economics,58(1/2),141-186。  new window
25.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
26.Faccio, Mara、Lang, Larry H. P.、Young, Leslie(2001)。Dividends and expropriation。American Economic Review,91(1),54-78。  new window
27.Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness。Journal of Accounting & Economics,39(1),83-128。  new window
28.Qian, Yingyi、Weingast, Barry R.(1997)。Federalism as a Commitment to Preserving Market Incentives。Journal of Economic Perspectives,11(4),83-92。  new window
29.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics,20(1),61-91。  new window
30.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance,54(2),471-517。  new window
31.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
32.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
33.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
34.Anderson, Ronald C.、Reeb, David M.(2003)。Founding-family ownership and firm performance: Evidence from the S&P 500。The Journal of Finance,58(3),1301-1328。  new window
35.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1997)。Legal Determinants of External Finance。Journal of Finance,52(3),1131-1150。  new window
36.Villalonga, Belen、Amit, Raphael(2006)。How do family ownership, control and management affect firm value?。Journal of Financial Economics,80(2),385-417。  new window
37.Wang, Dechun(2006)。Founding family ownership and earnings quality。Journal of Accounting Research,44(3),619-656。  new window
38.Bennedsen, Morten、Nielsen, Kasper Meisner、Pérez-González, Francisco、Wolfenzon, Daniel(2007)。Inside the Family Firm: The Role of Families in Succession Decisions and Performance。The Quarterly Journal of Economics,122(2),647-691。  new window
39.Fan, Joseph P. H.、Wong, Tak-Jun、Zhang, Tianyu(2012)。Founder succession and accounting properties。Contemporary Accounting Research,29(1),283-311。  new window
40.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。  new window
41.Faccio, Mara、Lang, Larry H. P.(2002)。The ultimate ownership of western european corporations。Journal of Financial Economics,65(3),365-395。  new window
42.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
43.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
44.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
45.蘇啟林、朱文(2003)。上市公司家族控制與企業價值。经济研究,8,36-45。  延伸查詢new window
研究報告
1.Cohen, D.(2004)。Quality of Financial Reporting Choice : Determinants and Economic Consequences。University of Southern California。  new window
2.Bowen, R. M.、Rajgopal, S.、Venkatachalam, M.(2003)。Accounting Discretion, Corporate Governance and Firm Performance。University of Washihgton and Duke University。  new window
學位論文
1.何小杨(2010)。家族企业中的人际关系网--现状及制度诱因分析(博士論文)。上海财经大学。  延伸查詢new window
圖書
1.樊纲、王小鲁(2006)。中国市场化指数--各地区市场化相对进程报告。北京:经济科学出版社。  延伸查詢new window
2.曾向东(2009)。中国家族企业发展研究。南京:东南大学出版社。  延伸查詢new window
3.Berle, Adolf Augustus Jr.、Means, Gardiner C.(1932)。The Modern Corporation and Private Property。Macmillan Publishing Company。  new window
4.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
單篇論文
1.Fan, Joseph P. H.,Jian, Ming,Yeh, Yin-Hua(2008)。Succession: the Roles of Specialized Assets and Transfer Costs,Chinese University of Hong Kong。,http://dx.doi.org/10.2139/ssrn.1101405。  new window
 
 
 
 
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