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題名:Earnings Management of Firms Just Meeting Zero-earnings Thresholds: The Stakeholders' Perspective
書刊名:交大管理學報
作者:李淑華 引用關係簡雪芳 引用關係蔡彥卿 引用關係張玲玲
作者(外文):Lee, Shu-huaChien, Hsueh-fangTsai, Yann-chingChang, Ling-ling
出版日期:2015
卷期:35:2
頁次:頁31-79
主題關鍵詞:利害關係人避免損失盈餘門檻盈餘管理Stakeholders' interestAvoiding lossEarnings thresholdEarnings 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(4) 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:4
  • 共同引用共同引用:0
  • 點閱點閱:5
期刊論文
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10.Chen, J. T.、Yeh, Y. H.(2002)。The Relationship between Corporate Restructuring, Corporate Governance and Earning Management。The International Journal of Accounting Studies,34,1-29。  new window
11.Chen, K. Y.、Liu, Jo-L.(2010)。Earnings Management, CEO Domination, and Growth Opportunities: Evidence from Taiwan。International Journal of Public Information Systems,6(1),43-69。  new window
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14.Graffin, Scott D.、Wade, James B.、Porac, Joseph F.、McNamee, Robert C.(2008)。The Impact of CEO Status Diffusion on the Economic Outcomes of Other Senior Managers。Organization Science,19(3),457-474。  new window
15.Gunny, K.(2009)。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
16.Jiang, W.、Anandarajan, A.(2009)。Shareholder Rights, Corporate Governance and Earnings Quality: The Influence of Institutional Investors。Managerial Auditing Journal,24(8),767-791。  new window
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21.Wiesenfeld, B. M.、Wurthmann, K. A.、Hambrick, D. C.(2008)。The Stigmatization and Devaluation of Elites Associated with Corporate Failures: A Process Model。Academy of Management Review,33(1),231-251。  new window
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28.Jacob, J.、Jorgensen, B.(2007)。Earnings management and accounting income aggregation。Journal of Accounting and Economics,43(2/3),369-390。  new window
29.Jalil, A. A.、Rahman, R. A.(2010)。Institutional Investors and Earnings Management: Malaysian Evidence。Journal of Financial Reporting and Accounting,8(2),110-127。  new window
30.Johnson, J. L.、Daily, C. M.、Ellstrand, A. E.(1996)。Boards of Directors: A Review and Research Agenda。Journal of Management,22(3),409-438。  new window
31.Jones, T. M.、Wicks, A. C.(1999)。Convergent Stakeholder Theory。Academy of Management Review,24(2),206-221。  new window
32.Moeckel, C. L.(1990)。The Effect of Experience on Auditors' Memory Errors。Journal of Accounting Research,28(2),368-387。  new window
33.Phillips, F.(1999)。Auditor Attention to and Judgements of Aggressive Financial Reporting。Journal of Accounting Research,37(1),167-189。  new window
34.Prencipe, Annalisa、Bar-Yosef, Sasson(2011)。Corporate governance and earnings management in Family-Controlled companies。Journal of Accounting, Auditing and Finance,26(2),199-227。  new window
35.Rowley, Tim、Berman, Shawn(2000)。A Brand New Brand of Corporate Social Performance。Business and Society,39(4),397-418。  new window
36.Young, C. S.、Wu, S. J.(2003)。CEO pay-performance sensitivity, performance threshold and discretionary accounting choices: An empirical study。International Journal of Accounting Studies,36(1),55-87。  new window
37.Van Caneghem, T.(2004)。The Impact of Audit Quality on Earnings Rounding-Up Behaviour: Some U. K. Evidence。European Accounting Review,13(4),771-786。  new window
38.Wang, J.、Dewhirst, H. D.(1992)。Boards of Directors and Stakeholder Orientation。Journal of Business Ethics,11(2),115-123。  new window
39.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
40.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
41.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
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43.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
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48.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。  new window
49.Peasnell, Ken V.、Pope, Peter F.、Young, Steven(2005)。Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?。Journal of Business Finance & Accounting,32(7/8),1311-1346。  new window
50.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
51.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。  new window
52.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance,9(3),295-316。  new window
53.Davis, James H.、Schoorman, F. David、Donaldson, Lex(1997)。Toward a stewardship theory of management。The Academy of Management Review,22(1),20-47。  new window
54.Jiambalvo, James、Rajgopal, Shivaram、Venkatachalam, Mohan(2002)。Institutional ownership and the extent to which stock prices reflect future earnings。Contemporary Accounting Research,19(1),117-145。  new window
55.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
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會議論文
1.Brenner, S. N.、Cochran, P.(1991)。The Stakeholder theory of the firm: Implications for business and society theory and research。The annual meeting of the International Association for Business and Society。Sundance, UT。449-467。  new window
研究報告
1.Das, S.、Shroff, P. K.(2002)。Fourth Quarter reversals in Earnings Changes and Earnings Management。University of Illinois at Chicago:University of Minnesota。  new window
2.Gu, Z.、Lee, C. J.、Rosett, J. G.(2002)。Measuring the Pervasiveness of Earnings Management from Quarterly Accruals Volatility。  new window
3.Lin, C. J.(2001)。An Analysis of Earnings Management Behavior and Its Information Content: Evidence of Hi-Tech Industry in Taiwan。  new window
圖書論文
1.Evan. W. M.、Freeman, R. E.(1988)。A stakeholder theory of the modern corporation: Kantian Capitalism。Ethical Theory and Business。Englewood Cliffs, NJ:Prentice Hall。  new window
 
 
 
 
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