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題名：限制員工權利新股、董事委員會與實質盈餘管理：以臺灣上市櫃公司為例
書刊名：當代會計
作者：戴怡蕙
作者(外文)：Tai, Yi-hui
出版日期：2015
卷期：16:1
頁次：頁1-31
主題關鍵詞：限制員工權利新股；監察人；審計委員會；薪酬委員會；實質盈餘管理；應計盈餘管理；Restricted stock grants；Supervisor；Audit committee；Remuneration committee；Real earnings management；Accruals management
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(3) 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:3
  • 共同引用共同引用:46
  • 點閱點閱:69
期刊論文
1.Laux, Christian、Laux, Volker(2009)。Board Committees, CEO Compensation, and Earnings Management。The Accounting Review，84(3)，869-891。  new window
2.Armstrong, Christopher S.、Jagolinzer, Alan D.、Larcker, David F.(2010)。Chief Executive Officer Equity Incentives and Accounting Irregularities。Journal of Accounting Research，48(2)，225-271。  new window
3.Drymiotes, G.(2007)。The monitoring role of insiders。Journal of Accounting and Economics，44(3)，359-377。  new window
4.楊朝旭、蔡柳卿、陳家慧、廖思婷(2012)。董事會特性與實質盈餘管理。臺大管理論叢，23，363-400。  延伸查詢new window
5.Johnson, Shane A.、Ryan, Harley E.、Tian, Yisong S.(2009)。Managerial Incentives and Corporate Fraud: The Sources of Incentives Matter。Review of Finance，13(1)，115-145。  new window
6.Armstrong, C. S.、Blouin, J. L.、Larcker, D. F.(2011)。The incentives for tax planning。Journal of Accounting and Economics，53(1)，391-411。  new window
7.Harris, J.、Bromiley, P.(2007)。Incentives to cheat: The influence of executive compensation and firm performance on financial misrepresentation。Organizational Science，18(3)，350-367。  new window
8.Matsuura, S.(2008)。On the relation between real earnings management and accounting earnings management: Income smoothing perspective。Journal of International Business Research，7(3)，63-77。  new window
9.Miller, D.、Le Breton-Miller, I.、Scholnick, B.(2008)。Stewardship v. s. stagnation: An empirical comparison of small family and non-family business。Journal of Management Studies，45(1)，51-78。  new window
10.O'Connor, J. P.、Priem, R. L.、Coombs, J. E.、Gilley, K. M.(2006)。Do CEO stock options prevent or promote fraudulent financial reporting?。Academy of Management Journal，49(3)，483-500。  new window
11.Peng, L.、Roell, A.(2008)。Manipulation and equity-based compensation。The American Economic Review，98(2)，285-290。  new window
12.Weber, J.、Lavelle, L.、Lowry, T.、Zellner, W.、Barrett, A.(2003)。Family, Inc。Business Week，3857(10)，100-114。  new window
13.Almazan, Andres、Suarez, Javier(2003)。Entrenchment and severance pay in optimal governance structures。The Journal of Finance，58(2)，519-548。  new window
14.Efendi, J.、Srivastava, A.、Swanson, E. P.(2007)。Why do Corporate Managers Misstate Financial Statements? The Role of in the Money Options and Other Incentives。Journal of Financial Economics，85(3)，667-708。  new window
15.Gaver, Jennifer J.、Gaver, Kenneth M.、Austin, Jeffrey R.(1995)。Additional Evidence on Bonus Plans and Income Management。Journal of Accounting and Economics，19(1)，3-28。  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.Erickson, Merle、Hanlon, Michelle、Maydew, Edward L.(2006)。Is there a link between executive equity incentives and accounting fraud?。Journal of Accounting Research，44(1)，113-143。  new window
18.Hall, B.、Liebman, J.(1998)。Are CEOs really paid like bureaucrats?。The Quarterly Journal of Economics，113，653-691。  new window
19.Adams, Renée B.、Ferreira, Daniel(2007)。A Theory of Friendly Boards。The Journal of Finance，62(1)，217-250。  new window
20.Gomes, Armando(2000)。Going public without governance: Managerial reputation effects。Journal of Finance，55(2)，615-646。  new window
21.Bergstresser, Daniel、Philippon, Thomas(2006)。CEO incentives and earnings management。Journal of Financial Economics，80(3)，511-529。  new window
22.Burns, Natasha、Kedia, Simi(2006)。The impact of performance-based compensation on misreporting。Journal of Financial Economics，79(1)，35-67。  new window
23.Cheng, Qiang、Warfield, Terry D.(2005)。Equity incentives and earnings management。The Accounting Review，80(2)，441-476。  new window
24.張瑞當、方俊儒(20060100)。資訊揭露評鑑系統對企業盈餘管理行為之影響。會計評論，42，1-22。new window  延伸查詢new window
25.Teoh, Siew Hong、Welch, Ivo、Wong, Tak Jun(1998)。Earnings Management and the Long-run Market Performance of Initial Public Offerings。The Journal of Finance，53(6)，1935-1974。  new window
26.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
27.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
28.Chi, Wuchun、Lisic, Ling Lei、Pevzner, Mikhail(2011)。Is enhanced audit quality associated with greater real earnings management?。Accounting Horizons，25(2)，315-335。  new window
29.Cohen, Daniel A.、Zarowin, Paul(2010)。Accrual-based and real earnings management activities around seasoned equity offerings。Journal of Accounting and Economics，50(1)，2-19。  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.Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics，40(1-3)，3-73。  new window
32.Gunny, Katherine A.(2010)。The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks。Contemporary Accounting Research，27(3)，855-888。  new window
33.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
34.Teoh, Siew Hong、Wong, T. J.、Rao, Gita R.(1998)。Are Accruals during Initial Public Offerings Opportunistic?。Review of Accounting Studies，3(1/2)，175-208。  new window
35.Larcker, David F.、Richardson, Scott Anthony、Tuna, İrem(2007)。Corporate governance, accounting outcomes, and organizational performance。The Accounting Review，82(4)，963-1008。  new window
36.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business，72(1)，1-33。  new window
37.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。  new window
38.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
39.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics，24(1)，99-126。  new window
40.Lobo, G. J.、Zhou, J.(2001)。Disclosure quality and earnings management。Asia-Pacific Journal of Accounting and Economics，8(1)，1-20。  new window
41.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
42.Raheja, Charu G.(2005)。Determinants of Board Size and Composition: A Theory of Corporate Boards。Journal of Financial and Quantitative Analysis，40(2)，283-306。  new window
43.Jensen, Michael C.、Murphy, Kevin J.(1990)。Performance Pay and Top-Management Incentives。Journal of Political Economy，98(2)，225-264。  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.Collins, Daniel W.、Hribar, Paul(2000)。Earnings-Based and Accrual-Based Market Anomalies: One Effect or Two?。Journal of Accounting and Economics，29(1)，101-123。  new window
46.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
47.Cohen, Daniel A.、Dey, Aiyesha、Lys, Thomas Z.(2008)。Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods。The Accounting Review，83(3)，757-787。  new window
研究報告
1.Zang, A. Y.(2006)。Evidence on the tradeoff between real manipulation and accrual manipulation。University of Rochester。  new window
2.Baber, W.、Kang, S.、Liang, L.、Zhu, Z.(2009)。Shareholder rights, corporate governance, and accounting restatement。George Washington University and Whitman School of Management。  new window
3.Garven, S. A.(2009)。The effect of board and audit committee characteristics on real earnings management: Do boards and audit committees play a role in its constraint?。University of Alabama。  new window
4.Kim, B.、Lisic, L. L.、Pevzner, M.(2011)。Debt covenant slacks and real earnings management。Georage Mason University and American University。  new window
5.Laux, V.(2006)。Board independence and CEO turnover。TX：University of Texas at Austin。  new window
6.Hunton, J. E.、Libby, R.、Mazza, C. L.(2004)。Financial reporting transparency and earnings management。  new window
7.Anderson, R. C.、Reeb, D. M.(2003)。Who Monitors the Family?。American University：University of Alabama。  new window
學位論文
1.胡明偉(2013)。限制員工權利新股對太陽能電池產業之影響(碩士論文)。國立清華大學。  延伸查詢new window
2.游岳桂(2013)。臺灣股份基礎獎酬制度之研究(碩士論文)。國立政治大學。  延伸查詢new window
3.陳瑞玲(2013)。董事會結構對發行員工新股獎勵決策之影響-以股東行動主義為干擾變數(碩士論文)。東吳大學。  延伸查詢new window
4.劉乙萱(2013)。員工獎酬制度之法律分析--以限制型股票為中心(碩士論文)。國立中正大學。  延伸查詢new window
圖書
1.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
 
 
 
 
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