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題名:The Effect of Directors' and Officers' Liability Insurance on Stock Investors' Perceptions of Earning Quality
書刊名:交大管理學報
作者:廖秀梅湯麗芬 引用關係李建然 引用關係
作者(外文):Liao, Hsiu-meiTang, Li-fenLee, Jan-zan
出版日期:2015
卷期:35:2
頁次:頁113-148
主題關鍵詞:董監事暨重要職員責任保險盈餘反應係數內生性二元處理Directors and officers liability insuranceEarnings response coefficientsEndogenous binary treatment model
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(8) 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:8
  • 共同引用共同引用:22
  • 點閱點閱:4
期刊論文
1.Chen, T.、Pang, C.(2008)。An analysis of determinants of the corporate demand for directors' and officers' liability insurance。National Taiwan University Management Review,18(2),171-196。  new window
2.陳彩稚、張瑞益(20110700)。Corporate Governance: Directors' Liability and Board Structure。管理評論,30(3),1-23。new window  延伸查詢new window
3.Ali, A.、Chen, T. Y.、Radhakrishnan, S.(2007)。Corporate Disclosure by Family Firms。Journal of Accounting and Economics,44(1/2),238-286。  new window
4.Bhagat, Sanjai、Brickley, James A.、Coles, Jeffrey L.(1987)。Managerial indemnification and liability insurance: The effect on shareholder wealth。The Journal of Risk and Insurance,54(4),721-736。  new window
5.Gelb, D. S.、Zarowin, P. A.(2002)。Corporate disclosure policy and the informativeness of stock prices。Review of Accounting Studies,7(1),33-52。  new window
6.Patell, J. M.(1976)。Corporate Forecasts of Earnings Per Share And Stock Price Behavior: Empirical Test。Journal of Accounting Research,14(2),246-276。  new window
7.Dye, Ronald A.(1993)。Auditing standards, legal liability, and auditor wealth。Journal of political Economy,101(5),887-914。  new window
8.Ziebart, D. A.(1985)。Control of Beta Reliability in Studies of Abnormal Return Magnitudes : A Methodological Note。Journal of Accounting Research,23(2),920-926。  new window
9.Baker, Tom、Griffith, Sean J.(2007)。The Missing Monitor in Corporate Governance: The Directors' & Officers' Liability Insurer。Georgetown Law Journal,95(6),1795-1842。  new window
10.Zou, Hong、Wong, Sonia、Shum, Clement、Xiong, Jun、Yan, Jun(2008)。Controlling-Minority Shareholder Incentive Conflicts and Directors' and Officers' Liability Insurance: Evidence from China。Journal of Banking & Finance,32(12),2636-2645。  new window
11.Lee, J. Z.、Lin, H. F.(2013)。Is the Audit Quality of Big4 Better than Non-Big4? Evidence from Ability of CPA Firm to Restrict Earnings Management: The Importance of Controlling Self-Selection Bias。Taiwan Accounting Review,9(1),77-110。  new window
12.Lennox, C.、Francis, J.、Wang, Z.(2012)。Selection Models m Accounting Research。The Accounting Review,87(2),589-616。  new window
13.Chen, Tsai-Jyh、Li, Shu-Hsing(2010)。Directors' and officers' insurance, corporate governance and firm performance。International Journal of Disclosure and Governance,7(3),244-261。  new window
14.Garcia Lara, J.、Garcia Osama, B.、Peñalva, F.(200903)。Accounting conservatism and corporate governance。Review of Accounting Studies,14(1),161-201。  new window
15.Lipe, R.(1990)。The Relation between Stock Returns and Accounting Earnings Given Alternative Information。The Accounting Review,65(1),49-71。  new window
16.O'Sullivan, Noel(2002)。The Demand for Directors' and Officers' Insurance by Large UK Companies。European Management Journal,20(5),574-583。  new window
17.Schipper, K.、Vincent, L.(2003)。Earnings Quality。Accounting Horizons,7(S1),97-110。  new window
18.Beekes, Wendy、Pope, Peter F.、Young, Steven(2004)。The Link between Earnings Timeliness, Earnings Conservatism and Board Composition: Evidence from the UK。Corporate Governance: An International Review,12(1),47-59。  new window
19.李建然、陳信吉(20120900)。會計師任期與審計品質認知--股市投資人的觀點。中山管理評論,20(3),881-907。new window  延伸查詢new window
20.Daniels, Ronald J.、Hutton, Susan(1993)。The capricious cushion: The implications of the directors and insurance liability crisis on Canadian corporate governance。Canadian Business Law Journal,22(2),182-230。  new window
21.Gutiérrez, María(2003)。An Economic Analysis of Corporate Directors' Fiduciary Duties。The RAND Journal of Economics,34(3),516-535。  new window
22.Easton, Peter D.、Zmijewski, Mark E.(1989)。Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements。Journal of Accounting and Economics,11(2/3),117-141。  new window
23.Holthausen, R. W.、Verrecchia, R. E.(1988)。The Effect of Sequential Information Releases on the Variance of Price Changes in an Intertemporal Multi-Asset Market。Journal of Accounting Research,26(1),82-106。  new window
24.Boehmer, E.、Musumeci, J.、Poulsen, A. B.(1991)。Event-study Methodology under Conditions of Event-Induced Variance。Journal of Financial Economics,30(2),253-272。  new window
25.Mayers, David、Smith, Clifford W. Jr.(1990)。On the corporate demand for insurance: Evidence from the reinsurance market。The Journal of Business,63(1),19-40。  new window
26.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。  new window
27.Chi, Wuchun、Huang, Huichi、Liao, Yichun、Xie, Hong(2009)。Mandatory audit partner rotation, audit quality and market perception: Evidence from Taiwan。Contemporary Accounting Research,26(2),359-391。  new window
28.Ghosh, Aloke、Moon, Doocheol(2005)。Auditor tenure and perceptions of audit quality。The Accounting Review,80(2),585-612。  new window
29.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review,68(2),346-366。  new window
30.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
31.Chalmers, John M. R.、Dann, Larry Y.、Harford, Jarrad(2002)。Managerial Opportunism? Evidence from Directors' and Officers' Insurance Purchases。The Journal of Finance,57(2),609-636。  new window
32.Chung, Hyeesoo H.、Wynn, Jinyoung P.(2008)。Managerial legal liability coverage and earnings conservatism。Journal of Accounting and Economics,46(1),135-153。  new window
33.Core, John E.(1997)。On the corporate demand for directors' and officers' insurance。Journal of Risk and Insurance,64(1),63-87。  new window
34.Holderness, Clifford G.(1990)。Liability insurers as corporate monitors。International Review of Law and Economics,10(2),115-129。  new window
35.Wynn, Jinyoung Park(2008)。Legal liability coverage and voluntary disclosure。The Accounting Review,83(6),1639-1669。  new window
36.Villalonga, Belen、Amit, Raphael(2006)。How do family ownership, control and management affect firm value?。Journal of Financial Economics,80(2),385-417。  new window
37.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society,47(1),153-162。  new window
38.Lawrence, Alastair、Minutti-Meza, Miguel、Zhang, Ping(2011)。Can Big 4 versus Non-Big 4 differences in audit-quality proxies be attributed to client characteristics?。The Accounting Review,86(1),259-286。  new window
39.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
圖書
1.Shen, C. H.、Lee, J. Z.(2000)。Event Study Method: A Necessity for Finance and Accounting Empirical Researches。Taipei:Hwa Tai Publishing Co.。  new window
 
 
 
 
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