期刊論文1. | Hirst, K.、Jackson, E.、Koonce, L.(2003)。Improving financial reports by revealing the accuracy of prior estimates。Contemporary Accounting Research,20,165-193。 |
2. | Rogers, J. L.、Skinner, D. J.、Van Buskirk, A.(2009)。Earnings guidance and market uncertainty。Journal of Accounting and Economics,48(1),90-109。 |
3. | Ajinkya, B.、Gift, M.(1984)。Corporate Manager's Earnings Forecasts and Symmetrical Adjustments of Market Expectations。Journal of Accounting Research,22,425-444。 |
4. | Penman, S.(1980)。An empirical investigation of the voluntary disclosure of corporate earnings forecasts。Journal of Accounting Research,18(1),132-160。 |
5. | Pownell, G.、Waymire, G.(1989)。Voluntary Disclosure Choice and Earnings Information Transfer。Journal of Accounting Research,27,85-104。 |
6. | Rogers, Jonathan L.、Stocken, Phillip C.(2005)。Credibility of Management Forecasts。The Accounting Review,80(4),1233-1260。 |
7. | Payne, Jeff L.、Robb, Sean W. G.(2000)。Earnings Management: The Effect of Ex Ante Earnings Expectations。Journal of Accounting,15(4),371-392。 |
8. | Alexander, Janet C.(1991)。Do the merits matter? A study of settlements in securities class actions。Stanford Law Review,43,497-598。 |
9. | Kasznik, Ron、Lev, Baruch(1995)。To warn or not to warn: Management disclosures in the face of an earnings surprise。The Accounting Review,70(1),113-134。 |
10. | Pownall, G.、Waymire, G.(1989)。Voluntary disclosure credibility and securities prices: Evidence from management earnings forecasts, 1969-73。Journal of Accounting Research,27(2),227-245。 |
11. | Verrecchia, R. E.、Fischer, P. E.(2000)。Reporting Bias。The Accounting Review,75(2),229-245。 |
12. | Patell, J. M.(1976)。Corporate Forecasts of Earnings Per Share And Stock Price Behavior: Empirical Test。Journal of Accounting Research,14(2),246-276。 |
13. | Sengupta, Partha(1998)。Corporate disclosure quality and the cost of debt。The Accounting Review,73(4),459-474。 |
14. | Lundholm, Russell J.(1999)。Reporting on the past: A new approach to improving accounting today。Accounting horizons,13(4),315-322。 |
15. | DeFond, M. L.、Park, C. W.(2001)。The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises。The Accounting Review,76(3),375-404。 |
16. | 李建然、周俊德(20020100)。管理當局信譽與自願性盈餘預測資訊內涵關係之研究。會計評論,34,77-99。 延伸查詢 |
17. | Bartov, E.、Givoly, D.、Hayn, C.(2002)。The rewards to meeting or beating earnings expectations。Journal of Accounting and Economics,33(2),173-204。 |
18. | Skinner, Douglas J.(1994)。Why firms voluntarily disclose bad News?。Journal of Accounting Research,32(1),38-60。 |
19. | Lins, Karl V.(2003)。Equity Ownership and Firm Value in Emerging Markets。Journal of Financial and Quantitative Analysis,38(1),159-184。 |
20. | Watson, Anna、Shrives, Philip J.、Marston, Claire(2002)。Voluntary Disclosure of Accounting Ratios in the UK。British Accounting Review,34(4),289-313。 |
21. | 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。 |
22. | Kim, Oliver、Verrecchia, Robert E.(1991)。Trading Volume and Price Reactions to Public Announcements。Journal of Accounting Research,29(2),302-321。 |
23. | Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。 |
24. | Botosan, Christine A.(1997)。Disclosure level and the cost of equity capital。The Accounting Review,72(3),323-349。 |
25. | Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy,22(4),325-345。 |
26. | Waymire, Gregory(1986)。Additional Evidence on the Accuracy of Analyst Forecasts before and after Voluntary Management Earnings Forecasts。The Accounting Review,61(1),129-142。 |
27. | La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(2002)。Investor protection and corporate valuation。The Journal of Finance,57(3),1147-1170。 |
28. | 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。 |
29. | Glosten, L.、Milgrom, P.(1985)。Bid ask and transaction prices in specialist market with heterogeneously informed traders。Journal of Financial Economics,14,71-100。 |
30. | Aboody, D.、Kasznik, R.(2000)。CEO Stock Option Awards and Voluntary Corporate Disclosure。Journal of Accounting and Economics,29,73-100。 |
31. | Clement, M.、Frankel, R.、Miller, J.(2003)。Confirming Management Earnings Forecasts, Earnings Uncertainty, and Stock Returns。Journal of Accounting Research,41,653-678。 |
32. | Diammond, D.、Verrecchia, R.(1991)。Disclosure, Liquidity and the Cost of Equity Capital。Journal of Finance,46(4),1325-1360。 |
33. | Lennox, C. S.、Park, C. W.(2006)。The Informativeness of Earnings and Managements Issuance of Earnings Forecasts。Journal of Accounting and Economics,42,439-458。 |
34. | Ng, E. J.、Koh, H. C.(1994)。An Agency Theory and Probit Analytic Approach to Corporate Non-Mandatory Disclosure Compliance。Asia-Pacific Journal of Accounting,1,29-44。 |
35. | Jaggi, B.、Tsui, J.(2007)。Insider Trading, Eanagement and Corporate Governance: Empirical Evidence Based on Hong Kong Firms。Journal of International Financial Management & Accounting,18,192-223。 |
36. | Skinner, D.、Sloan, R.(2002)。Earnings Surprise, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio。Review of Accounting Studies,7,289-312。 |
37. | Wasley, C. E.、Wu, J. S.(2006)。Why do Managers Voluntarily Issue Cash Flow Forecasts。Journal of Accounting Research,44,389-429。 |
38. | Demsetz, H.(1983)。The Structure of Corporate Ownership and the Theory of the Firm。Journal of Law Economic,26,375-390。 |