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題名：行業競爭與公司盈餘持續性：基於實物期權理論
書刊名：中國會計與財務研究
作者：陳信元／靳慶魯／肖土盛
作者(外文)：Chen, Xin-yuan／Jin, Qing-lu／Xiao, Tu-sheng
出版日期：2013
卷期：15:4
頁次：頁1-66
主題關鍵詞：行業競爭；盈餘持續性；增長期權；清算期權；Industry competition；Earnings persistence；Growth option；Abandonment option
原始連結：連回原系統網址new window
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期刊論文
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2.陈信元、靳庆鲁、肖土盛、张国昌(2013)。行业竞争、管理层投资决策与公司增长/清算期权价值。经济学，13(1)。  延伸查詢new window
3.靳庆鲁、孔祥、侯青川(2012)。货币政策、民营企业投资效率与公司期权价值。经济研究，5，96-106。  延伸查詢new window
4.靳庆鲁、薛爽、郭春生(2010)。市场化进程影响公司的增长与清算价值吗？。经济学，9(4)，1485-1504。  延伸查詢new window
5.李刚、夏冬林(2007)。盈余持续性、盈余信息含量和投资组合回报。中国会计评论，5(2)，207-218。  延伸查詢new window
6.刘芍佳、李骥(1998)。超产权论和企业绩效。经济研究，8，3-12。  延伸查詢new window
7.彭韶兵、黄益建(2007)。会计信息可靠性与盈余持续性--来自沪深股市的经验证据。中国会计评论，5(2)，219-232。  延伸查詢new window
8.孙谦(2010)。盈余持续性研究综述及启示。厦门大学学报（哲学社会科学版)，1，30-37。  延伸查詢new window
9.王化成、程小可、李玲玲(2004)。亏损与非线性对会计盈余与股票回报关系的影响--基于中国资本市场的分析与经验证据。中国会计评论，2(1)，105-140。  延伸查詢new window
10.夏健明、陈元志(2005)。实物期权理论评述。上海金融学院学报，1，4-13。  延伸查詢new window
11.徐浩峰、朱松、余佩琨(2011)。企业竞争力、盈余持续性与不对称性。审计与经济研究，26(5)，77-85。  延伸查詢new window
12.张国清、赵景文(2008)。资产负债项目可靠性、盈余持续性及其市场反应。会计研究，3，51-57。  延伸查詢new window
13.Akdogu, E.、MacKay, P.(2009)。Investment and Competition。Journal of Financial and Quantitative Analysis，43(2)，299-330。  new window
14.Ali, A.、Klasa, S.、Yeung, E.(2009)。The Limitations of Industry Concentration Measures Constructed with Compustat Data: Implications for Finance Research。Review of Financial Studies，22(10)，3839-3871。  new window
15.Asthana, S. C.、Zhang, Y.(2006)。Effect of R&D Investments on Persistence of Abnormal Earnings。Review of Accounting and Finance，5(2)，124-143。  new window
16.Biddle, G. C.、Chen, P.、Zhang, G.(2001)。When Capital Follows Profitability: Non-linear Residual Income Dynamics。Review of Accounting Studies，6(2/3)，229-265。  new window
17.Bresnahan, T.(1989)。Chapter 17 Empirical Studies of Industries with Market Power。Handbook of Industrial Organization，2，1011-1057。  new window
18.Brooks, L.、Buckmaster, D.(1976)。Further Evidence of the Time Series Properties of Accounting Income。Journal of Finance，31(5)，1359-1373。  new window
19.Frankel, R.、Litov, L.(2009)。Earnings Persistence。Journal of Accounting and Economics，47(1/2)，182-190。  new window
20.Hao, S.、Jin, Q.、Zhang, G.(2011)。Investment Growth and the Relation between Equity Value, Earnings, and Equity Book Value。The Accounting Review，86(2)，605-635。  new window
21.Li, K. K.(2011)。How Well do Investors Understand Loss Persistence?。Review of Accounting Studies，16(3)，630-667。  new window
22.Mueller, Dennis C.(1977)。The Persistence of Profits above the Norm。Economica，44(176)，369-380。  new window
23.Myers, S.(1977)。Determinants of Capital Borrowing。Journal of Financial Economics，5(2)，147-175。  new window
24.Ng, J.、Rusticus, T.、Verdi, R.(2008)。Implications of Transaction Costs for the Post-Earnings Announcement Drift。Journal of Accounting Research，46，661-696。  new window
25.Robichek, A. A.、Van Horne, J. C.(1967)。Abandonment Value and Capital Budgeting。Journal of Finance，22(4)，577-589。  new window
26.Zhang, G.(2000)。Accounting Information, Capital Investment Decisions, and Equity Valuation: Theory and Empirical Implications。Journal of Accounting Research，38(2)，271-295。  new window
27.Cheng, Qiang.(2005)。What Determines Residual Income。The Accounting Review，80(1)，85-112。  new window
28.Ramakrishnan, R. T. S.、Thomas, J. K.(1998)。Valuation of Permanent, Transitory, and Price-Irrelevant Components of Reported Earnings。Journal of Accounting, Auditing and Finance，13(3)，301-336。  new window
29.Skinner, Douglas J.、Soltes, Eugene F.(2009)。What do dividends tell us about earnings quality?。Review of Accounting Studies，16(1)，1-28。  new window
30.Darrough, M. N.、Stoughton, N. M.(1990)。Financial Disclosure Policy in an Entry Game。Journal of Accounting and Economics，12(1-3)，219-243。  new window
31.Burgstahler, D.、Jiambalvo, J.、Shevlin, T.(2002)。Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?。Journal of Accounting Research，40(3)，585-612。  new window
32.Francis, J. R.、Ke, B.(2006)。Disclosure of fees paid to auditors and the market valuation of earnings surprises。Review of Accounting Studies，11(4)，495-523。  new window
33.Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review，76(3)，357-373。  new window
34.Hayn, C.(1995)。The information content of losses。Journal of Accounting and Economics，20(2)，125-153。  new window
35.Richardson, S. A.、Sloan, R. G.、Soliman, M. T.、Tuna, İ.(2005)。Accrual reliability, earnings persistence and stock prices。Journal of Accounting and Economics，39(3)，437-485。  new window
36.Li, X.(2010)。The Impacts of Product Market Competition on the Quantity and Quality of Voluntary Disclosures。Review of Accounting Studies，15(3)，663-711。  new window
37.Harris, M. S.(1998)。The association between competition and managers' business segment reporting decisions。Journal of Accounting Research，36(1)，111-128。  new window
38.Engel, Ellen、Hayes, Rachel M.、Wang, Xue(2003)。CEO Turnover and Properties of Accounting Information。Journal of Accounting and Economics，36(1-3)，197-226。  new window
39.Karuna, Christo(2007)。Industry Product Market Competition and Managerial Incentives。Journal of Accounting and Economics，43(2/3)，275-297。  new window
40.Nickell, Stephen J.(1996)。Competition and Corporate Performance。Journal of Political Economy，104(4)，724-746。  new window
41.Dechow, P. M.、Ge, W.(2006)。The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly。Review of Accounting Studies，11(2/3)，253-296。  new window
42.Fairfield, P. M.、Whisenant, J. S.、Yohn, T. L.(2003)。Accrued earnings and growth: Implications for future profitability and market mispricing。The Accounting Review，78(1)，353-371。  new window
43.Easton, P.、Zmijewski, M.(198907)。Cross-Sectional Variation in the Stock Market Response to the Announcement of Accounting Earnings。Journal of Accounting and Economics，11(1)，117-142。  new window
44.Kormendi, Roger、Lipe, Robert(1987)。Earnings Innovations, Earnings Persistence, and Stock Returns。Journal of Business，60(3)，323-345。  new window
45.Fama, Eugene F.、French, Kenneth R.(2000)。Forecasting Profitability and Earnings。Journal of Business，73(2)，161-175。  new window
46.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings, Adaptation and Equity Value。The Accounting Review，72(2)，187-215。  new window
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48.Feltham, G. A.、Ohlson, J. A.(1996)。Uncertainty resolution and the theory of depreciation measurement。Journal of Accounting Research，34(2)，209-234。  new window
49.Gow, I. D.、Ormazabal, G.、Taylor, D. J.(2010)。Correcting for cross-sectional and time-series dependence in accounting research。The Accounting Review，85(2)，483-512。  new window
50.Miller, L. T.、Park, C. S.(2002)。Decision Making Under Uncertainty: Real Options to The Rescue?。The Engineering Economist，47(2)，105-150。  new window
51.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research，11(2)，661-687。  new window
52.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies，22(1)，435-480。  new window
53.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
54.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance，52(2)，737-783。  new window
55.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review，77(Suppl. 1)，35-59。  new window
56.Collins, D. W.、Kothari, S. P.(1989)。An Analysis of Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients。Journal of Accounting and Economics，11(2/3)，143-181。  new window
57.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
58.Sloan, Richard Geoffrey(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review，71(3)，289-315。  new window
59.Fee, C. E.、Hadlock, C. J.(2000)。Management Turnover and Product Market Competition: Empirical Evidence from the U. S. Newspaper Industry。The Journal of Business，73(2)，205-243。  new window
60.Ofek, Eli、Swary, Itzhak、Berger, Philip G.(1996)。Investor Valuation of the Abandonment Option。Journal of Financial Economics，42(2)，257-287。  new window
61.Ghosh, Aloke、Gu, Zhaoyang、Jain, Prem C.(2005)。Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients。Review of Accounting Studies，10(1)，33-57。  new window
62.Freeman, R.、Ohlson, J.、Penman, S.(1982)。Book rate-of-return and prediction of earnings changes: An empirical investigation。Journal of Accounting Research，20(2)，639-653。  new window
63.Dichev, I.、Tang, V. W.(200903)。Earnings Volatility and Earnings Predictability。Journal of Accounting and Economics，47(1/2)，160-181。  new window
研究報告
1.Chen, C.、Chen, P.、Jin, Q.(2012)。Economic Freedom, Managerial Flexibility and Equity Value: A Cross-Country Study。Hong Kong University of Science and Technology。  new window
圖書
1.Penman, S.(2002)。Financial Statement Analysis and Security Valuation。McGraw-Hill Irwin。  new window
2.Dixit, Avinash K.、Pindyck, Robert S.(1994)。Investment Under Uncertainty。Princeton University Press。  new window
3.Trigeorgis, Lenos(1996)。Real Options: Managerial Flexibility and Strategy in Resource Allocation。The MIT Press。  new window
4.Porter, Michael E.(1980)。Competitive Strategy: Techniques for Analyzing Industries and Competitors。Free Press。  new window
5.Stigler, G. J.(1963)。Capital and Rates of Return in Manufacturing Industries。Princeton, NJ：Princeton University Press。  new window
6.Eccles, R.、Herz, R.、Keegan, E.、Phillips, D.(2001)。The Value Reporting Revolution: Moving beyond the Earnings Game。John Wiley and Sons Inc.。  new window
 
 
 
 
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