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題名:健全財務報表品質與分析師盈餘預測之相關性研究--以公司治理與審計品質觀點探討
書刊名:弘光學報
作者:王明昌 引用關係周邦營
作者(外文):Wang, Ming-changChou, Pang-ying
出版日期:2014
卷期:74
頁次:頁14-38
主題關鍵詞:盈餘預測誤差公司治理審計品質資訊揭露Earnings forecast errorsCorporate governanceAuditInformation disclosure
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:18
期刊論文
1.Clement, M. B.、Tse, S. Y.(2003)。Do investors respond to analysts' forecast revisions as if forecast accuracy is all that matters?。Accounting Review,78(1),227-249。  new window
2.Karathanassisa, G. A.、Drakos, A. A.(2004)。A note on equity ownership and corporate value in Greece。Managerial and Decision Economics,25(8),537-547。  new window
3.Krishnan, C. N. V.、Ivanov, V. I.、Masulis, R. W.、Singh, A. K.(2011)。Venture Capital Reputation, Post-IPO Performance, and Corporate Governance。Journal of Financial and Quantitative Analysis,46(5),1295-1333。  new window
4.Navissi, F.、Naiker, V.(2006)。Institutional ownership and corporate value。Managerial Finance,32(3),247-256。  new window
5.Woolridge, R. J.(2004)。Performance of stocks recommended by brokerages。Journal of Investing,13(1),23-34。  new window
6.Firth, Michael A.、Rui, Oliver M.、Wu, Xi(2012)。Rotate back or not after mandatory audit partner rotation?。Journal of Accounting and Public Policy,31(4),356-373。  new window
7.Anglin, P.、Edelstein, R.、Gao, Y.、Tsang, D.(2011)。How does corporate governance affect the quality of investor information? the curious case of REITs。Journal of Real Estate Research,33(1),1-24。  new window
8.Abarbanell, J.、Lehavy, R.(2003)。Biased forecasts or biased earnings? the role of earnings management in explaining apparent optimism and inefficiency in analysts' earnings forecast。Journal of Accounting and Economics,36(1-3),1-3。  new window
9.Bhagat, S.、Bolton, B. J.(2003)。Director ownership, governance and performance。Journal of Financial and Quantitative,48(1),105-135。  new window
10.Barniv, R. R.、Cao, J.(2009)。Does information uncertainty affect investors' responses to analysts' forecast revisions? An investigation of accounting restatements。Journal of Accounting and Public Policy,28(4),328-348。  new window
11.Byard, D.、Shaw, K.(2003)。Corporate disclosure quality and properties of analysts' information environment。Journal of Accounting, Auditing, and Finance,18(3),355-378。  new window
12.Bozec, Y.、Laurin, C.(2008)。Large shareholder entrenchment and performance: empirical evidence from Canada。Journal of Business Finance and Accounting,35(1),25-49。  new window
13.Cormier, Denis、Ledoux, Marie-Josée、Magnan, Michel、Aerts, Walter(2010)。Corporate governance and information asymmetry between managers and investors。Corporate Governance,10(5),574-589。  new window
14.Firth, Michael、Rui, Oliver M.、Wu, Xi(2012)。How do various forms of auditor rotation affect audit quality? Evidence from China。The International Journal of Accounting,47(1),109-138。  new window
15.Ho, L. C. J.、Hassell, J. M.、Swidler, S.(1995)。An empirical examination of the dispersion and accuracy of analyst forecasts surrounding option listing。Review of Financial Economics,4(2),171-185。  new window
16.Hunt, Herbert G.、Sinha, Praveen、Yin, Yuan(2012)。Additional evidence on analysts' decision to issue disaggregated earnings forecasts: strategic biasing。A Journal of Accounting, Finance and Business Studies,48(2),249-277。  new window
17.Gu, Feng、Wang, Weimin(2005)。Intangible assets, information complexity, and analysts' earnings forecasts。Journal of Business Finance and Accounting,32(9/10),1673-1702。  new window
18.Liu, X. G.、Ramachandran, N.(2012)。The effect of financial analysts' strategic behavior on analysts' forecast dispersion。The AccountingReview,87(6),2123-2149。  new window
19.Renders, A.、Gaeremynck, A.(2012)。Corporate governance, principal-principal agency conflicts, and firm value in European listed companies。Corporate Governance: An International Review,20(2),125-143。  new window
20.Moritz, B.、Zoltan, N. F.、Julian, P.(2013)。The effect of conference callson analysts' forecasts - German evidence。European Accounting Review,22(1),151-183。  new window
21.Masulis, R.、Wang, C.、Xie, F.(2012)。Are foreign directors valuable advisors or ineffective monitors。Journal of Accounting and Economics,53(3),527-554。  new window
22.Marquardt, C. A.、Wiedman, C. I.(1998)。Voluntary disclosure, information asymmetry and insider selling through secondary equity offerings。Contemporary Accounting Research,15(4),505-537。  new window
23.Conyon, Martin J.、He, Lerong(2011)。Executive compensation and corporate governance in China。Journal of Corporate Finance,17(4),1158-1175。  new window
24.Kwon, Soo Young、Lim, Chee Yeow、Tan, Patricia Mui Siang(2007)。Legal systems and earnings quality: the role of auditor industry specializat。A Journal of Practice and Theory,26(2),25-56。  new window
25.Kothari, S. P.、Li, Xu、Short, James E.(2009)。The effect of disclosures by management, analysts, and business press on cost of capital, return volatility, and analyst forecasts: A study using content analysis。The Accounting Review,84(5),1639-1670。  new window
26.Klai, N.、Omri, A.(2011)。Corporate governance and financial reporting quality: the case of tunisian firms。International Business Research,4(1),158-166。  new window
27.Hughes, P.(2009)。Corporate value, ultimate control and law protection for investors in Western Europe。Management Accounting Research,20(1),41-52。  new window
28.Azofra, Valentín、Santamaría, Marcos(2011)。Ownership, control, and pyramids in Spanish commercial banks。Journal of Banking and Finance,35(6),1464-1476。  new window
29.Bonner, S. E.、Walther, B. R.、Young, S. M.(2003)。Sophistication-related differences in investors' models of the relative accuracy of analysts' forecast revisions。The Accounting Review,78(3),679-706。  new window
30.Watts, Ross L.、Zimmerman, Jerold L.(1983)。Agency Problems, Auditing, and the Theory of the Firm: Some Evidence。The Journal of Law & Economics,26(3),613-633。  new window
31.Payne, Jeff L.、Robb, Sean W. G.(2000)。Earnings Management: The Effect of Ex Ante Earnings Expectations。Journal of Accounting,15(4),371-392。  new window
32.Grant, Julia、Markarian, Garen、Parbonetti, Antonio(2009)。CEO risk-related incentives and income smoothing。Contemporary Accounting Research,26(4),1029-1065。  new window
33.Choi, J. H.、Kim, J. B.、Liu, X.、Simunic, D. A.(2008)。Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence。Contemporary Accounting Research,25(1),55-99。  new window
34.Palmrose, Zoe-Vonna(1988)。An analysis of auditor litigation and audit service quality。The Accounting Review,63(1),55-73。  new window
35.Hung, Mingyi、Wong, T. J.、Zhang, Tianyu(2012)。Political considerations in the decision of Chinese SOEs to list in Hong Kong。Journal of Accounting and Economics,53(1/2),435-449。  new window
36.McConnell, John J.、Servaes, Henri(1990)。Additional Evidenceon Equity Ownership and Corporate Value。Journal of Financial Economics,27(2),595-612。  new window
37.Eng, L. L.、Teo, H. K.(1999)。The relation between annual report disclosures, analysts' earnings forecasts and analyst following: evidence from Singapore。Pacific Accounting Review,11(2),219-239。  new window
38.Cronqvist, Henrik、Nilsson, Mattias(2003)。Agency costs of controlling minority shareholders。Journal of Financial and Quantitative Analysis,38(4),695-719。  new window
39.Bonner, S. E.、Lewis, B. L.(1990)。Determinants of auditor expertise。Journal of Accounting Research,28(3),1-28。  new window
40.Han, B. H.、Manry, D.(2000)。The implications of dispersion in analysts' earnings forecasts for future ROE and future returns。Journal of Business Finance and Accounting,27(1/2),99-125。  new window
41.Hope, O. K.(2003)。Accounting policy disclosures and analysts' forecasts。Contemporary Accounting Research,20(2),295-321。  new window
42.Kross, William、Ro, Byung、Schroeder, Douglas(1990)。Earnings expectation: the analysts' information advantage。The Accounting Review,65(2),461-476。  new window
43.Lang, M. H.、Lins, K. V.、Miller, D. P.(2004)。Concentrated control, analyst following and valuation: Do analysts matter most when investors are protected least?。Journal of Accounting Research,42(3),589-623。  new window
44.Parkash, M.、Dhaliwal, D. S.、Salatka, W. K.(1995)。How certain firm-specific characteristics affect the accuracy and dispersion of analysts' forecasts: A latent variables approach。Journal of Business Research,34(3),161-169。  new window
45.Schipper, K.(1991)。Commentary on analysts' forecasts。Accounting Horizons,5(4),105-121。  new window
46.Akerlof, George A.(1970)。The Market for "Lemons": Quality Uncertainty and the Market Mechanism。The Quarterly Journal of Economics,84(3),488-500。  new window
47.Carcello, Joseph V.、Hermanson, Dana R.、Neal, Terry L.、Riley, Richard A. Jr.(2002)。Board characteristics and audit fees。Contemporary Accounting Research,19(3),365-384。  new window
48.Stanley, Jonathan、DeZoort, F. T.(2007)。Audit firm tenure and financial restatements: an analysis of industry specialization and fee effects。Journal of Accounting and Public Policy,26(2),131-159。  new window
49.Ranaldo, Angelo(2004)。Order Aggressiveness in Limit Order Book Markets。Journal of Financial Markets,7(1),53-74。  new window
50.Chi, W.、Huang, H.(2005)。Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan。Journal of Contemporary Accounting and Economics,1(1),65-92。  new window
51.Hunton, James E.、Libby, Robert、Mazza, Cheri L.(2006)。Financial Reporting Transparency and Earnings Management (Retracted)。The Accounting Review,81(1),135-157。  new window
52.Hoechle, D.、Schmid, M.、Walter, L.、Yermack, D.(2012)。How much of the diversification discount can be explained by poor corporate governance?。Journal of Financial Economics,103(1),41-60。  new window
53.Gul, Ferdinand A.、Kim, Jeong-Bon、Qiu, Annie A.(2010)。Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China。Journal of Financial Economics,95(3),425-442。  new window
54.Chen, C.-Y.、Lin, C.-J.、Lin, Y.-C.(2008)。Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?。Contemporary Accounting Research,25(2),415-445。  new window
55.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
56.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。  new window
57.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance,54(2),471-517。  new window
58.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics,40(2),185-211。  new window
59.Chung, K. H.、Zhang, H.(2011)。Corporate Governance and Institutional Ownership。Journal of Financial and Quantitative Analysis,46(1),247-273。  new window
60.Leftwich, R. W.、Watts, R. L.、Zimmerman, J. L.、Burton, J. C.、Schipper, K.(1981)。Voluntary corporate disclosure: The case of interim reporting/discussion。Journal of Accounting Research,19(3),50-89。  new window
61.Carey, Peter、Simnett, Roger(2006)。Audit partner tenure and audit quality。The Accounting Review,81(3),653-676。  new window
62.Hermalin, Benjamin E.、Weisbach, Michael S.(2012)。Information disclosure and corporate governance。The Journal of Finance,67(1),195-233。  new window
63.Lang, Mark H.、Lundholm, Russell J.(1996)。Corporate Disclosure Policy and Analyst Behavior。The Accounting Review,71(4),467-492。  new window
64.Claessens, Stijn、Djankov, Simeon、Fan, Joseph P. H.、Lang, Larry H. P.(2002)。Disentangling the Incentive and Entrenchment Effects of Large Shareholdings。The Journal of Finance,57(6),2741-2771。  new window
65.Farber, David B.(2005)。Restoring Trust after Fraud: Does Corporate Governance Matter?。The Accounting Review,80(2),539-561。  new window
66.Beaver, William H.(2002)。Perspectives on Recent Capital Market Research。The Accounting Review,77(2),453-474。  new window
67.Doyle, Jeffrey T.、Ge, Weili、McVay, Sarah(2007)。Accruals quality and internal control over financial Reporting。The Accounting Review,82(5),1141-1170。  new window
68.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
69.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
70.Hope, Ole-Kristian(2003)。Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study。Journal of Accounting Research,41(2),235-272。  new window
71.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
研究報告
1.Brown, L. D.、Pinello, A. S.(2005)。To what extent does the annual audit curb earnings surprise games?。Georgia State University。  new window
2.Casterella, J.、Knechel, W. R.、Walker, P. L.(2002)。The relationship of audit failures and auditor tenure. Working Paper。University of Florida。  new window
3.Francis, J.、Reichelt, K.、Wang, D.(2005)。Is earnings quality higher when auditors are city-specific industry leaders?。University of Missouri。  new window
4.Davis, L. R.、Soo, B.、Trompeter, G.(2002)。Auditor Tenure, Auditor Independence and Earnings Management。Chestnut Hill, MA:Boston College:Michigan Tech University。  new window
 
 
 
 
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