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題名:銷管費用僵固性、帝國建立動機與公司治理個別機制之成效
書刊名:當代會計
作者:陳建中
作者(外文):Chen, Chien-chung
出版日期:2016
卷期:17:2
頁次:頁131-171
主題關鍵詞:公司治理帝國建立動機銷管費用僵固性Corporate governanceEmpire building incentivesSGA cost stickiness
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:2
  • 共同引用共同引用:19
  • 點閱點閱:10
期刊論文
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5.Lewellen, Wilbur G.、Loderer, Claudio、Martin, Kenneth(1987)。Executive Compensation and Executive Incentive Problems: An Empirical Analysis。Journal of Accounting and Economics,9(3),287-310。  new window
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15.Kama, I.、Weiss, D.(2013)。Do Earnings Targets and Managerial Incentives Affect Sticky Costs?。Journal of Accounting Research,51(1),201-224。  new window
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24.Dahya, Jay、McConnell, John J.、Travlos, Nickolaos G.(2002)。The Cadbury committee, corporate performance, and top management turnover。The Journal of Finance,57(1),461-483。  new window
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26.Guenther, T. W.、Riehl, A.、Rößler, R.(2014)。Cost stickiness: State of the art of research and implications。Journal of Management Control,24(4),301-318。  new window
27.Huson, M. R.、Tian, Y.、Wiedman, C. I.、Wier, H. A.(2012)。Compensation committees' treatment of earnings components in CEOs' terminal years。The Accounting Review,87(1),231-259。  new window
28.Kanniainen, V.(2000)。Empire building by corporate managers: The corporation as a savings instrument。Journal of Economic Dynamics and Control,24(1),127-142。  new window
29.Kalyta, P.(2009)。Accounting discretion, horizon problem, and CEO retirement benefits。The Accounting Review,84(5),1553-1573。  new window
30.Lai, Yung-Lung、Lin, Feng-Jyh、Lin, Yi-Hsin(2015)。Factors affecting firm's R&D investment decisions。Journal of Business Research,68(4),840-844。  new window
31.Lewbel, Arthur(1997)。Constructing instruments for regressions with measurement error when no additional data are available, with an application to patents and R&D。Econometrica,65(5),1201-1213。  new window
32.Matta, E.、Beamish, P.(2008)。The accentuated CEO career horizon problem: Evidence from international acquisitions。Strategic Management Journal,29(7),683-700。  new window
33.Tanna, S.、Pasiouras, F.、Nnadi, M.(2011)。The effect of board size and composition on the efficiency of UK banks。International Journal of the Economics of Business,18(3),441-462。  new window
34.Smith, C. W. Jr.、Watts, R. L.(1982)。Incentive and tax effects of executive compensation plans。Australian Journal of Management,7(2),139-157。  new window
35.Yermack, D.(1996)。Higher valuation of companies with a small board of directors。Journal of Financial Economics,40(2),185-212。  new window
36.Brickley, James A.、Lease, Ronald C.、Smith, Clifford W. Jr.(1988)。Ownership Structure and Voting on Antitakeover Amendments。Journal of Financial Economics,20,267-291。  new window
37.Shleifer, Andrei、Vishny, Robert W.(1986)。Large shareholders and corporate control。Journal of Political Economy,94(3 Part 1),461-488。  new window
38.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics,20(1/2),293-315。  new window
39.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
40.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
41.Lehn, Kenneth、Poulsen, Annette(1989)。Free Cash Flow and Stockholder Gains in Going Private Transactions。The Journal of Finance,44(3),771-787。  new window
42.Richardson, Scott(2006)。Over-investment of free cash flow。Review of Accounting Studies,11(2/3),159-189。  new window
43.Masulis, Ronald W.、Wang, Cong、Xie, Fei(2007)。Corporate Governance and Acquirer Returns。The Journal of Finance,62(4),1851-1889。  new window
44.Stulz, René M.(1990)。Managerial Discretion and Optimal Financing Policies。Journal of Financial Economics,26(1),3-27。  new window
45.Titman, Sheridan、Wei, Kuo-Chiang John、Xie, Feixue(2004)。Capital investments and stock returns。Journal of Financial and Quantitative Analysis,39(4),677-700。  new window
46.Murphy, Kevin J.(1985)。Corporate Performance and Managerial Remuneration: An Empirical Analysis。Journal of Accounting and Economics,7(1-3),11-42。  new window
47.Brickley, James A.、Coles, Jeffrey L.、Jarrell, Gregg(1997)。Leadership structure: Separating the CEO and Chairman of the Board。Journal of Corporate Finance,3(3),189-220。  new window
48.Bebchuk, Lucian A.、Cohen, Alman、Ferrell, Allen(2009)。What Matters in Corporate Governance?。The Review of Financial Studies,22(2),783-827。  new window
49.Berger, Philip G.、Ofek, Eli、Yermack, David L.(1997)。Managerial Entrenchment and Capital Structure Decisions。Journal of Finance,52(4),1411-1438。  new window
50.Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review,73(3),305-333。  new window
51.Anderson, Mark C.、Banker, Rajiv D.、Janakiraman, Surya N.(2003)。Are Selling, General, and Administrative Costs "Sticky"?。Journal of Accounting Research,41(1),47-63。  new window
52.Dechow, Patricia M.、Sloan, Richard G.(1991)。Executive Incentives and the Horizon Problem: An Empirical Investigation。Journal of Accounting and Economics,14(1),51-89。  new window
53.Murphy, Kevin J.、Zimmerman, Jerold L.(1993)。Financial Performance Surrounding CEO Turnover。Journal of Accounting and Economics,16(1-3),273-315。  new window
54.Chung, K. H.、Zhang, H.(2011)。Corporate Governance and Institutional Ownership。Journal of Financial and Quantitative Analysis,46(1),247-273。  new window
55.Core, John E.、Holthausen, Robert W.、Larcker, David F.(1999)。Corporate governance, chief executive officer compensation, and firm performance。Journal of Financial Economics,51(3),371-406。  new window
56.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
57.Boyd, Brian K.(1994)。Board Control and CEO Compensation。Strategic Management Journal,15(5),335-344。  new window
58.Fama, Eugene F.(1980)。Agency Problems and the Theory of the Firm。Journal of Political Economy,88(2),288-307。  new window
59.Pound, John(1988)。Proxy contests and the efficiency of shareholder oversight。Journal of Financial Economics,20(1/2),237-265。  new window
60.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review,76(2),323-329。  new window
61.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
62.Weisbach, Michael S.(1988)。Outside directors and CEO turnover。Journal of Financial Economics,20(1/2),431-460。  new window
63.Fama, Eugene F.、Jensen, Michael C.(1983)。Agency Problems and Residual Claims。The Journal of Law and Economics,26(2),327-349。  new window
64.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。  new window
65.林有志、傅鍾仁、陳筱平(20111100)。成本僵固性之實證研究。當代會計,12(2),191-220。new window  延伸查詢new window
66.Hill, Charles W. L.、Phan, P.(1991)。CEO Tenure as a Determinant of CEO Pay。Academy of Management Journal,34(3),707-717。  new window
67.Baysinger, Barry D.、Hoskisson, Robert E.(1990)。The composition of boards of directors and strategic control: effects on corporate strategy。Academy of Management Review,15(1),72-87。  new window
68.Jensen, Michael C.、Murphy, Kevin J.(1990)。Performance Pay and Top-Management Incentives。Journal of Political Economy,98(2),225-264。  new window
69.Brickley, J. A.、Coles, J. L.、Terry, R. L.(1994)。Outside directors and the adoption of poison pills。Journal of Financial Economics,35(3),371-390。  new window
70.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
71.Donaldson, L.、Davis, J. H.(1991)。Stewardship theory or agency theory: CEO governance and shareholder returns。Australia Journal of Management,16,49-64。  new window
72.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
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會議論文
1.Atiase, R.、Mayew, W. J.、Xue, Y.(2006)。Institutional monitoring and corporate restructurings。AAA 2007 Financial Accounting & Reporting Section。Rice University。  new window
研究報告
1.Banker, R. D.、Byzalov, D.、Threinen, L.(2013)。Determinants of international differences in asymmetric cost behavior。Temple University。  new window
圖書
1.Anderson, C. A.、Anthony, R. N.(1986)。The new corporate directors: Insights for board members and executives。New York:Wiley。  new window
2.Lorsch, J. W.、Maciver, E.(1989)。Pawns and potentates: The reality of America's corporate boards。Boston, MA:Harvard Business Review Press。  new window
其他
1.Banker, R. D.,Basu, S.,Byzalov, D.,Chen, J. Y. S.(2013)。Asymmetries in cost-volume-profit relation: Cost stickiness and conditional conservatism,http://ssrn.com/abstract=2312179。  new window
2.Conyon, M. J.,Fang, J.,He, L.(2016)。Organizational slack, CEO turnover and the horizon problem in China,http://ssrn.com/abstract=2355744。  new window
 
 
 
 
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