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題名：財務報表品質檢驗：外國企業與本國企業之比較
書刊名：中山管理評論
作者：王登仕 引用關係／黃劭彥／林鳳儀／張森河
作者(外文)：Wang, Teng-shih／Huang, Shaio-yan／Lin, Fengyi／Chang, Shen-ho
出版日期：2018
卷期：26:2
頁次：頁277-330
主題關鍵詞：外國企業；財報品質；公司治理；綁定假說；Foreign firms；Financial reporting quality；Corporate governance；Bonding hypothesis
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(1) 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:1
  • 共同引用共同引用:184
  • 點閱點閱:12
期刊論文
1.Stubben, Stephen R.(2010)。Discretionary revenues as a measure of earnings management。The Accounting Review，85(2)，695-717。  new window
2.Leuz, C.(2003)。IAS versus US GAAP: Information Asymmetry-based Evidence from Germany's New Market。Journal of Accounting Research，41(3)，445-472。  new window
3.Hribar, P.、Nichols, D. C.(2007)。The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management。Journal of Accounting Research，45(5)，1017-1053。  new window
4.Lang, Mark、Raedy, Jana Smith、Wilson, Wendy(2006)。Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to U.S. Earnings?。Journal of Accounting and Economics，42(1/2)，255-283。  new window
5.Givoly, D.、Hayn, C. K.、Katz, S. P.(2010)。Does Public Ownership of Equity Improve Earnings Quality?。The Accounting Review，85(1)，195-225。  new window
6.Burgstahler, David C.、Hail, Luzi、Leuz, Christian(2006)。The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms。The Accounting Review，81(5)，983-1016。  new window
7.薛敏正、林嬋娟、林秀鳳(20081200)。董事會特性與財務報告重編。交大管理學報，28(2)，73-103。new window  延伸查詢new window
8.Leuz, Christian(2006)。Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy, and Wilson (2006)。Journal of Accounting and Economics，42(1/2)，285-299。  new window
9.Licht, Amir N.(2003)。Cross-Listing and corporate governance: Bonding or avoiding?。Chicago Journal of International Law，4(1)，141-163。  new window
10.Siegel, Jordan I.(2005)。Can foreign firms bond themselves effectively by renting U.S. securities laws?。Journal of Financial Economics，75(2)，319-359。  new window
11.柯承恩、陳耀宗、吳姍穎(20100500)。董監事治理與盈餘管理之關連性研究。會計學報，2(2)，25-59。new window  延伸查詢new window
12.Rajgopal, Shiva、Venkatachalam, Mohan(2011)。Financial Reporting Quality and Idiosyncratic Return Volatility。Journal of Accounting and Economics，51(1/2)，1-20。  new window
13.Teoh, S. H.、Welch, I.、Wong, T. J.(1998)。Earnings management and the subsequent market performance of initial public offerings。Journal of Finance，53(6)，1935-1974。  new window
14.Karolyi, G. A.(2012)。Corporate Governance, Agency Problems and International Cross-Listing: A Defense of the Bonding Hypothesis。Emerging Market Review，13(4)，516-547。  new window
15.Rangan, S.(1998)。Earnings management and the performance of seasoned equity offerings。Journal of Financial Economics，50(1)，101-122。  new window
16.Coffee, John C. Jr.(1999)。The future as history: The prospects for global convergence in corporate governance and its implications。Northwestern University Law Review，93(3)，641-708。  new window
17.Chaney, P. K.、Faccio, M.、Parsley, D.(2011)。The Quality of Accounting Information in Politically Connected Firms。Journal of Accounting and Economics，51(1/2)，58-76。  new window
18.Reese, William A. Jr.、Weisbach, Michael S.(2002)。Protection of Minority Shareholder Interests, Cross-listings in the United States, and Subsequent Equity Offerings。Journal of Financial Economics，66(1)，65-104。  new window
19.Bergstresser, Daniel、Philippon, Thomas(2006)。CEO incentives and earnings management。Journal of Financial Economics，80(3)，511-529。  new window
20.Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings quality in U.K. private firms: Comparative loss recognition timeliness。Journal of Accounting and Economics，39(1)，83-128。  new window
21.Bartov, E.、Givoly, D.、Hayn, C.(2002)。The rewards to meeting or beating earnings expectations。Journal of Accounting and Economics，33(2)，173-204。  new window
22.陳俞如、金成隆、謝存瑞(20090800)。海外投資與盈餘品質：資訊不對稱觀點。管理學報，26(4)，353-376。new window  延伸查詢new window
23.McNichols, Maureen F.、Stubben, Stephen R.(2008)。Does earnings management affect firms' investment decisions?。The Accounting Review，83(6)，1571-1603。  new window
24.陳俞如、謝存瑞(20110200)。集團內部所有權與分子企業盈餘管理：國際多角化與家族連結之影響。管理學報，28(1)，65-80。new window  延伸查詢new window
25.Chang, R. D.、Tseng, Y. C.、Chang, C. P.(2010)。The issuance of convertible bonds and earnings management: evidence from Taiwan。Review of Accounting and Finance，9(1)，65-87。  new window
26.Stulz, R. M.(1999)。Globalization, Corporate Finance, and the Cost of Capital。Journal of Applied Corporate Finance，12(3)，8-25。  new window
27.張元、沈中華、張佩芬(20120100)。亞洲新興市場國家外資銀行與本國銀行的績效比較--利用配對方法調整選擇偏誤。經濟與管理論叢，8(1)，59-100。new window  延伸查詢new window
28.Cheng, Qiang、Warfield, Terry D.(2005)。Equity incentives and earnings management。The Accounting Review，80(2)，441-476。  new window
29.廖秀梅、李建然、吳祥華(20060900)。董事會結構特性與公司績效關係之研究--兼論臺灣家族企業因素的影響。東吳經濟商學學報，54，117-160。new window  延伸查詢new window
30.Lipton, Martin、Lorsch, Jay W.(1992)。A Modest Proposal for Improved Corporate Governance。The Business Lawyer，48(1)，59-77。  new window
31.Ball, Ray、Robin, Ashok、Wu, Joanna Shuang(2003)。Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries。Journal of Accounting and Economics，36(1-3)，235-270。  new window
32.Ghosh, Dipankar、Olson, Lori(2009)。Environmental Uncertainty and Managers' Use of Discretionary Accruals。Accounting, Organizations and Society，34(2)，188-205。  new window
33.Chi, W.、Huang, H.(2005)。Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan。Journal of Contemporary Accounting and Economics，1(1)，65-92。  new window
34.張瑞當、方俊儒、曾玉琦(20070200)。核心代理問題與盈餘管理：董事會結構與外部監督機制之探討。管理學報，24(1)，17-39。new window  延伸查詢new window
35.王睦舜、康榮寶(20100900)。財務資訊品質與現金寬裕度--代理理論觀點。臺灣銀行季刊，61(3)，76-93。new window  延伸查詢new window
36.丘智謀(20110400)。企業如何善用公司債籌資以強化財務結構。證券暨期貨月刊，29(4)，5-23。  延伸查詢new window
37.Wilford, L.(2016)。Internal Control Reporting and Accounting Standards: A Cross-country Comparison。Journal of Accounting and Public Policy，35(3)，276-302。  new window
38.Zhu, T.、Lu, M.、Shan, Y.、Zhang, Y.(2015)。Accrual-based and Real Activity Earnings Management at the Back Door: Evidence from Chinese Reverse Mergers。Pacific-Basin Finance Journal，35(Part A)，317-339。  new window
39.Ang, J. S.、Jiang, Z.、Wu, C.(2016)。Good Apples, Bad Apples: Sorting among Chinese Companies Traded in the U.S.。Journal of Business Ethics，134(4)，611-629。  new window
40.Chen, K. C.、Cheng, Q.、Lin, Y. C.、Lin, Y. C.、Xiao, X.(2016)。Financial Reporting Quality of Chinese Reverse Merger Firms: The Reverse Merger Effect or the Weak Country Effect?。The Accounting Review，91(5)，1363-1390。  new window
41.Menon, K.、Williams, D.(2004)。Former Auditpartners and Abnormal Accruals。The Accounting Review，79(4)，1095-1118。  new window
42.Francis, J.、LaFond, R.、Olsson, P.、Schipper, K.(2005)。The Market Pricing of Accrual Quality。Journal of Accounting and Economics，39(2)，295-327。  new window
43.Hope, O.、Kang, T.、Zang, Y.(2007)。Bonding to the Improved Disclosure Environment in the United States: Firms' Listing Choices and Their Capital Market Consequences。Journal of Contemporary Accounting and Economics，3(1)，1-33。  new window
44.Lee, M. C.、Li, K.、Zhang, R.(2015)。Shell Games: The Long-term Performance of Chinese Reverse-merger Firms。The Accounting Review，90(4)，1547-1589。  new window
45.Hope, O.、Thomas, W.、Vyas, D.(2013)。Financial Reporting Quality in U.S. Private Firms。The Accounting Review，88(5)，1715-1742。  new window
46.Lail, B. E.(2014)。Do Cross-listers Bond to U.S. Markets? An Examination of Earnings Quality around SOX。Advances in Accounting, Incorporating Advances in International Accounting，30(2)，354-366。  new window
47.Teoh, Siew Hong、Welch, Ivo、Wong, T. J.(1998)。Earnings management and the underperformance of seasoned equity offerings。Journal of Financial Economics，50(1)，63-99。  new window
48.Dechow, Patricia M.、Ge, Weili、Schrand, Catherine M.(2010)。Understanding earnings quality: A review of the proxies, their determinants and their consequences。Journal of Accounting and Economics，50(2/3)，344-401。  new window
49.Francis, Jere R.、Maydew, Edward L.、Sparks, H. Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory，18(2)，17-34。  new window
50.Coffee, John C. Jr.(2002)。Racing towards the top? The impact of cross-listings and stock market competition on international corporate governance。Columbia Law Review，102(7)，1757-1831。  new window
51.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
52.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
53.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics，40(2)，185-211。  new window
54.Rosenbaum, Paul R.、Rubin, Donald B.(1983)。The Central Role of the Propensity Score in Observational Studies for Causal Effects。Biometrika，70(1)，41-55。  new window
55.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business，72(1)，1-33。  new window
56.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
57.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1997)。Legal Determinants of External Finance。Journal of Finance，52(3)，1131-1150。  new window
58.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。  new window
59.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
60.López-de-Silanes, Florencio、La Porta, Rafael、Vishny, Robert W.、Shleifer, Andrei(2000)。Investor Protection and Corporate Governance。Journal of Financial Economics，58(1/2)，3-27。  new window
61.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(2002)。Investor protection and corporate valuation。The Journal of Finance，57(3)，1147-1170。  new window
62.Dittmar, Amy、Mahrt-Smith, Jan(2007)。Corporate Governance and the Value of Cash Holdings。Journal of Financial Economics，83(3)，599-634。  new window
63.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review，77(Suppl. 1)，35-59。  new window
64.Dechow, Patricia M.、Skinner, Douglas J.(2000)。Earnings management: Reconciling the views of accounting academics, practitioners, and regulators。Accounting Horizons，14(2)，235-250。  new window
65.McNichols, Maureen F.(2002)。Discussion of the quality of accruals and earnings: The role of accrual estimation errors。The Accounting Review，77(Suppl. 1)，61-69。  new window
66.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
67.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
會議論文
1.Kothari, Sagar P.(2000)。The role of financial reporting in reducing financial risks in the market。Federal Reserve Bank of Boston Conference Series，89-112。  new window
2.Christensen, H. B.、Hail, L.、Leuz, C.(2012)。Mandatory IFRS Reporting and Changes in Enforcement。Rochester, New York。  new window
研究報告
1.Siegel, J. I.、Wang, Y.(2013)。Cross-border Reverse Mergers: Causes and Consequences。Harvard Business School。  new window
2.Bradshaw, M.、Miller, G.(2004)。Will Harmonizing Accounting Standards Really Harmonize Accounting? Evidence from Non-U.S. Firms Adopting U.S. GAAP。Harvard University。  new window
3.Liu, M.、Wysocki, P.(2007)。Cross-sectional Determinants of Information Quality Proxies and Cost of Capital Measures。MIT Sloan School of Management。  new window
4.He, X.、Wong, T. J.、Young, D.(2012)。US Listing of Chinese Firms: Bonding vs. Adverse Selection。Shanghai University of Finance and Economics。  new window
5.Jindra, J.、Voetmann, T.、Walkling, R. A.(2012)。Reverse Mergers: the Chinese Experience。The Ohio State University。  new window
學位論文
1.劉芝婷(2012)。台商回台第一上市前之股權重組探討(碩士論文)。國立中山大學。  延伸查詢new window
圖書
1.張明輝(2011)。外國企業成功來台上市(櫃)實戰手冊。台北：財團法人資誠教育基金會。  延伸查詢new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
其他
1.蔡朝安(20090406)。法律構面看海外企業回台上市。  延伸查詢new window
 
 
 
 
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