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題名：盈餘管理、公司治理與國有企業改革--來自中國上市公司國有股權變更的經驗證據
書刊名：中國會計與財務研究
作者：薛云奎／程敏
作者(外文)：Xue, Yun-kui／Cheng, Min
出版日期：2007
卷期：9:1
頁次：頁110-163
主題關鍵詞：盈餘管理；國有股權轉讓；公司治理；國有企業改革；Earnings management；Corporate governance；State share transfer；State-owned enterprise reform
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:5
  • 點閱點閱:8
期刊論文
1.Laffont, J.-J.、Tirole, J.(1988)。The Dynamics of Incentive Contracts。Econometrica，56(5)，1153-1175。  new window
2.Chen, Kevin C. W.、Yuan, Hongqi(2004)。Earnings management and capital resource allocation: Evidence from China's accounting-based regulation of rights issues。The Accounting Review，79(3)，645-665。  new window
3.陳曉、王琨(2005)。關聯交易、公司治理與國有股改革--來自我國資本市場的實證證據。經濟研究，2005(4)，77-86。  延伸查詢new window
4.原紅旗(20040600)。大股東配股行為及其經濟後果。中國會計與財務研究，6(2)，1-49。new window  延伸查詢new window
5.張祥建、郭嵐(2006)。大股東控制與盈餘管理行為研究：來自配股公司的證據。南方經濟，2006(1)，72-84。  延伸查詢new window
6.Foster, G.(1979)。Briloff and the capital market。Journal of Accounting Research，17(1)，262-274。  new window
7.Shin, Hyun-Han、Park, Young S.(1999)。Financing Constraints and Internal Capital Markets: Evidence From Korean Chaebols。Journal of Corporate Finance，5(2)，169-191。  new window
8.方軼強、夏立軍(20050600)。上市公司收購的財富效應：基於信號理論和效率理論的解釋。中國會計與財務研究，7(2)，1-49。new window  延伸查詢new window
9.Subrahmanyam, Vijaya、Rangan, Nanda、Rosenstein, Stuart(1997)。The role of outside directors in bank acquisitions。Financial Management，26(3)，23-36。  new window
10.John, Kose、Senbet, Lemma W.(1998)。Corporate Governance and Board Effectiveness。Journal of Banking and Finance，22(4)，371-403。  new window
11.Daily, Catherine M.、Dalton, Dan R.(1993)。Board of Directors Leadership and Structure: Control and Performance Implications。Entrepreneurship: Theory and Practice，17(3)，65-81。  new window
12.Bartov, E.、Gul, F. A.、Tsui, J. S. L.(2001)。Discretionary-Accruals Models and Audit Qualifications。Journal of Accounting and Economics，30(3)，421-452。  new window
13.Brickley, James A.、Coles, Jeffrey L.、Terry, Rory L.(1994)。Outside directors and the adoption of poison pills。Journal of Financial Economics，35(3)，371-390。  new window
14.李增泉、Zhou, Xuelin(20011200)。我國上市公司資產減值政策的實證研究。中國會計與財務研究，3(4)，70-157。new window  延伸查詢new window
15.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
16.陳小悅、肖星、過曉豔(2000)。配股權與上市公司利潤操縱。經濟研究，2000(1)，30-36。  延伸查詢new window
17.Pagano, Marco、Röell, Ailsa(1998)。The Choice of Stock Ownership Structure: Agency Costs, Monitoring, and The Decision To Go Public。The Quarterly Journal of Economics，113(1)，187-225。  new window
18.Demsetz, Harold(1967)。Toward a Theory of Property Rights。American Economic Review，57(2)，347-359。  new window
19.Cheng, Qiang、Warfield, Terry D.(2005)。Equity incentives and earnings management。The Accounting Review，80(2)，441-476。  new window
20.Claessens, S.、Djankov, S.、Fan, J.、Lang, L.(2002)。Expropriation of minority shareholders in East Asia。Journal of Finance，57，2741-2771。  new window
21.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
22.Byrd, John W.、Hickman, Kent A.(1992)。Do outside directors monitor managers?: Evidence from tender offer bids。Journal of Financial Economics，32(2)，195-221。  new window
23.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。  new window
24.何問陶、倪全宏(2005)。中國上市公司MBO前一年盈餘管理實證研究。會計研究，2005(6)，58-64+96。  延伸查詢new window
25.李增泉、余謙、王曉坤(2005)。掏空、支持與併構重組--來自我國上市公司的經驗證據。經濟研究，2005(1)，95-105。  延伸查詢new window
26.孫錚、李增泉(2003)。股價反應、企業績效與控制權轉移：來自中國上市公司的經驗證據。中國會計與財務研究，2003(1)，1-31。  延伸查詢new window
27.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
28.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
29.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance，54(2)，471-517。  new window
30.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
31.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。  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.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons，13(4)，365-383。  new window
34.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
35.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research，13(1)，1-36。  new window
36.李增泉、孫錚、王志偉(2004)。「掏空」與所有權安排--來自我國上市公司大股東資金占用的經驗證據。會計研究，2004(12)，3-13+97。  延伸查詢new window
37.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1998)。Law and Finance。Journal of Political Economy，106(6)，1113-1155。  new window
38.Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance，48(3)，831-880。  new window
39.López-de-Silanes, Florencio、La Porta, Rafael、Vishny, Robert W.、Shleifer, Andrei(2000)。Investor Protection and Corporate Governance。Journal of Financial Economics，58(1/2)，3-27。  new window
40.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。  new window
41.Rosenstein, Stuart、Wyatt, Jeffrey G.(1990)。Outside Directors, Board Independence, and Shareholder Wealth。Journal of Financial Economics，26(2)，175-191。  new window
42.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance，52(2)，737-783。  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.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review，71(4)，443-465。  new window
45.Daily, C. M.、Dalton, D. R.(1997)。CEO and Board Chair Roles Held Jointly or Separately: Much Ado about Nothing?。Academy of Management Executive，11(3)，11-20。  new window
46.王亞平、吳聯生、白雲霞(2005)。中國上市公司盈餘管理的頻率與幅度。經濟研究，2005(12)，102-112。  延伸查詢new window
研究報告
1.Cohen, Daniel A.、Dey, Aiyesha、Lys, Thomas Z.(2004)。Trends in earnings management and informativeness of earnings announcements in the pre- and post-Sarbanes Oxley periods。Northwestern University。  new window
2.Liu, Q.、Lu, J.(2002)。Earnings Management to Tunnel: Evidence from China's Listed Companies。University of Hong Kong。  new window
3.Jian, Ming、Wong, T. J.(2003)。Earnings Management and Tunneling through Related Party Transactions: Evidence from Chinese Corporate Groups。Hong Kong University of Science and Technology。  new window
4.Claessens, Stijn、Fan, Joseph P. H.、Lang, Larry H. P.(2002)。The Benefits and Costs of Group Affiliation: Evidence from East Asia。University of Amsterdam。  new window
學位論文
1.陳冬華(2002)。地方政府、公司治理與企業績效(博士論文)。上海財經大學。  延伸查詢new window
2.李增泉(2003)。國家控股與公司治理的有效性(博士論文)。上海財經大學。  延伸查詢new window
3.楊靜(2006)。上市公司股份制改制中資產評估操縱的動機及其經濟後果(博士論文)。上海財經大學。  延伸查詢new window
4.趙春光(2002)。會計信息價值相關性的變遷(博士論文)。上海財經大學。  延伸查詢new window
圖書
1.魏明海、潭勁松、林舒(2000)。盈餘管理研究。北京：中國財政經濟出版社。  延伸查詢new window
2.吳敬璉、張軍擴、劉世錦(1998)。國有經濟的戰略性改組。北京：中國發展出版社。  延伸查詢new window
3.Laffont, Jean-Jacques、Tirole, Jean(1993)。A Theory of Incentives in Procurement and Regulation。Cambridge, Massachusetts：MIT Press。  new window
單篇論文
1.Bergstresser, D.，Philippon, T.(2004)。CEO incentives and earnings management。  new window
2.Gao, P.，Shrieves, R. E.(2002)。Earnings management and executive compensation: a case of overdose of option and underdose of salary?，University of Tennessee。  new window
圖書論文
1.蔣義宏、魏剛(1998)。上市公司ROE分布的經驗研究。上市公司會計研究論文集。上海財經大學出版社。  延伸查詢new window
2.朱武祥(2003)。國企股權轉讓價格確定的競價機制勢在必行。中國併購評論。清華大學出版社。  延伸查詢new window
 
 
 
 
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