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題名:Qualified Foreign Institutional Investors and the Earnings Informativeness of Income Smoothing
書刊名:臺大管理論叢
作者:陳慶隆張傳章 引用關係翁佩瑜 引用關係
作者(外文):Chen, Ching-lungChang, Chuang-changWeng, Pei-yu
出版日期:2017
卷期:27:4
頁次:頁1-41
主題關鍵詞:合格境外機構投資者盈餘平穩化盈餘資訊性解除管制QFIIsIncome smoothingEarnings informativenessDeregulation
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:3
  • 共同引用共同引用:0
  • 點閱點閱:8
期刊論文
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3.Chang, C.(2010)。Herding and the Role of Foreign Institutions in Emerging Equity Markets。Pacific-Basin Finance Journal,18(2),175-185。  new window
4.Khan, Raihan、Dharwadkar, Ravi、Brandes, Pamela(2005)。Institutional ownership and CEO compensation: a longitudinal examination。Journal of Business Research,58(8),1078-1088。  new window
5.Weimer, J.、Pape, J.(1999)。A Taxonomy of Systems of Corporate Governance。Corporate Governance: An International Review,7(2),152-166。  new window
6.Arya, A.、Glover, J.、Sunder, S.(1998)。Earnings management and the revelation principle。Review of Accounting Studies,3(1/2),7-34。  new window
7.Koh, Ping-Sheng(2003)。On the association between institutional ownership and aggressive corporate earnings management in Australia。The British Accounting Review,35(2),105-128。  new window
8.Henderson, B. C.、Kaplan, S. E.(2000)。An examination of audit report lag for banks: a panel data approach。Auditing: A Journal of Practice & Theory,19(2),159-174。  new window
9.Lundholm, R. J.、Myers, L. A.(2002)。Bringing the future forward: The effect of disclosure on the returns-earnings relation。Journal of Accounting Research,40(3),809-839。  new window
10.Hadani, Michael、Khan, Raihan、Goranova, Maria(2011)。Institutional investors, shareholder activism, and earnings management。Journal of Business Research,64(12),1352-1360。  new window
11.Parrino, R.、Sias, R. W.、Starks, L. T.(2003)。Voting with their feet: Institutional ownership changes around forced CEO turnover。Journal of Financial Economics,68(1),3-46。  new window
12.Chaney, Paul K.、Lewis, Craig M.(1998)。Income Smoothing and Underperformance in Initial Public Offerings。Journal of Corporate Finance,4(1),1-29。  new window
13.Fudenberg, Drew、Tirole, Jean(1995)。A theory of income and dividend smoothing based on incumbency rents。Journal of Political Economy,103(1),75-93。  new window
14.Collins, D. W.、Kothari, S. P.、Shanken, J.、Sloan, R. G.(1994)。Lack of Timeliness and Noise as Explanations for the Low Contemporaneous Return-Earnings Association。Journal of Accounting and Economics,18(3),289-324。  new window
15.Bushee, Brian J.(2001)。Do institutional investors prefer near-term earnings over long-run value?。Contemporary Accounting Research,18(2),207-246。  new window
16.Porter, M. E.(1992)。Capital choices: changing the way America invests in industry。Journal of Applied Corporate Finance,5(2),4-16。  new window
17.Kahn, C.、Winton, A.(1998)。Ownership Structure, Speculation, and Shareholder Intervention。The Journal of Finance,53(1),99-129。  new window
18.Titman, S.、Trueman, B.(1986)。Information Quality and the Valuation of New Issues。Journal of Accounting and Economics,8(2),159-172。  new window
19.Huang, Y. C.、Chan, S. H.(2010)。Trading Behavior on Expiration Days and Quarter-End Days: The Effect of A New Closing Method。Emerging Markets Finance and Trade,46(4),105-125。  new window
20.Stulz, R. M.(1999)。Globalization, Corporate Finance, and the Cost of Capital。Journal of Applied Corporate Finance,12(3),8-25。  new window
21.Lang, Mark、Raedy, Jana Smith、Wilson, Wendy(2006)。Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?。Journal of Accounting & Economics,42(1/2),255-283。  new window
22.Carlson, S. J.、Bathala, C. T.(1997)。Ownership Differences and Firms' Income Smoothing Behavior。Journal of Business Finance & Accounting,24(2),179-196。  new window
23.Kothari, S. P.、Leone, A. J.、Wasley, C. E.(2005)。Performance Matched Discretionary Accruals Measures。Journal of Accounting & Economics,39(1),163-197。  new window
24.Hsu, G. C.、Koh, P. S.(2005)。Does the presence of institutional investors influence accruals management? Evidence from Australia。Corporate Governance: An International Review,13(6),809-823。  new window
25.Shleifer, Andrei、Vishny, Robert W.(1986)。Large shareholders and corporate control。Journal of Political Economy,94(3 Part 1),461-488。  new window
26.Ayers, B. C.、Ramalingegowda, S.、Yeung, P. E.(2011)。Hometown advantage: The effects of monitoring institution location on financial reporting discretion。Journal of Accounting and Economics,52(1),41-61。  new window
27.Bekaert, G.、Harvey, C. R.(2003)。Emerging markets finance。Journal of Empirical Finance,10(1/2),3-55。  new window
28.Chen, Y. F.、Wang, C. Y.、Lin, F. L.(2008)。Do qualified foreign institutional investors herd in Taiwan' s securities market?。Emerging Markets Finance and Trade,44(4),62-74。  new window
29.Cheung, Y. L.、Chung, C. W.、Tan, W.、Wang, W.(2013)。Connected board of directors: A blessing or a curse?。Journal of Banking & Finance,37(8),3227-3242。  new window
30.Koh, P. S.(2005)。Institutional ownership and income smoothing: Australian evidence。Accounting Research Journal,18(2),93-110。  new window
31.Lien, D.、Tseng, M. C.、Wu, S.(2013)。Foreign investors in Taiwan: Their roles and government perspectives。Business Horizons,56(6),749-756。  new window
32.Lu, Y. C.、Fang, H.、Nieh, C. C.(2012)。The price impact of foreign institutional herding on large-size stocks in the Taiwan stock market。Review of Quantitative Finance and Accounting,39(2),189-208。  new window
33.Masulis, R. W.、Wang, C.、Xie, F.(2012)。Globalizing the boardroom: The effects of foreign directors on ccorporate governance and firm performance。Journal of Accounting and Economics,53(3),527-554。  new window
34.Ting, H. I.(2013)。The influence of insiders and institutional investors on firm performance。Review of Pacific Basin Financial Markets and Policies,16(4),(1350027)1-(1350027)38。  new window
35.Bhide, Amar(1993)。The hidden costs of stock market liquidity。Journal of Financial Economics,34(1),31-51。  new window
36.Velury, Uma、Jenkins, David S.(2006)。Institutional ownership and the quality of earnings。Journal of Business Research,59(9),1043-1051。  new window
37.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  new window
38.Huang, Roger D.、Shiu, Cheng-Yi(2009)。Local Effects of Foreign Ownership in an Emerging Financial Market: Evidence from Qualified Foreign Institutional Investors in Taiwan。Financial Management,38(3),567-602。  new window
39.Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review,73(3),305-333。  new window
40.Chen, Xia、Harford, Jarrad、Li, Kai(2007)。Monitoring: Which institutions matter?。Journal of Financial Economics,86(2),279-305。  new window
41.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
42.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
43.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
44.Hausman, Jerry A.(1978)。Specification tests in econometrics。Econometrica: Journal of the Econometric Society,46(6),1251-1271。  new window
45.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
46.Tucker, Jennifer W.、Zarowin, Paul A.(2006)。Does Income Smoothing Improve Earnings Informativeness?。The Accounting Review,81(1),251-270。  new window
47.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。  new window
48.Yan, Xuemin Sterling、Zhang, Zhe(2009)。Institutional investors and equity returns: Are short-term institutions better informed?。The Review of Financial Studies,22(2),893-924。  new window
49.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
50.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
51.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society,48(4),817-838。  new window
52.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research,15(1),1-24。  new window
53.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
54.Bhojraj, S.、Sengupta, P.(2003)。Effect of Corporate Governance on Bond Ratings and Yields: The Role of Institutional Investors and Outside Directors。Journal Of Business,76(3),455-475。  new window
圖書
1.Greene, Willian H.(2004)。Econometric Analysis。Prentice-Hall。  new window
2.Neter, J.、Wasserman, W.、Kutner, M. H.(1989)。Applied Linear Regression Models。Irwin。  new window
 
 
 
 
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