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題名:The Effect of Legal Environment on the Association between Credit Risk and Earnings Quality: Evidence from China
書刊名:財務金融學刊
作者:吳幸蓁 引用關係沈大白 引用關係莊婷婷
作者(外文):Wu, Shing-jenShen, Da-baiChuang, Ting-ting
出版日期:2018
卷期:26:2
頁次:頁93-137
主題關鍵詞:盈餘品質信用風險法制環境省份企業經營環境指數Earnings qualityCredit riskLegal environmentProvincial business environment index
原始連結:連回原系統網址new window
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  • 點閱點閱:10
期刊論文
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31.Jaggi, Bikki、Lee, Picheng(2002)。Earnings management response to debt covenant violations and debt restructuring。Journal of Accounting, Auditing and Finance,17(4),295-324。  new window
32.DeFond, Mark、Hung, Mingyi、Trezevant, Robert(2007)。Investor protection and the information content of annual earnings announcements: International evidence。Journal of Accounting and Economics,43(1),37-67。  new window
33.Ball, Ray(2006)。International Financial Reporting Standards (IFRS): pros and cons for investors。Accounting & Business Research,36,5-27。  new window
34.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
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37.Charitou, Andreas、Lambertides, Neophytos、Trigeorgis, Lenos(2007)。Earnings behaviour of financially distressed firms: The role of institutional ownership。Abacus,43(3),271-296。  new window
38.Chen, Chao、Guo, Zhi-Ming(2008)。China's corporate bond financing, financial risk and bond rating。Contemporary Finance and Economics,279,39-48。  new window
39.Cheng, Yi(2015)。Credit rating topics in China: The validity verification for 2014 CCRI basic rating。Money Watching and Credit Rating,114,4-11。  new window
40.Cu, Wei-Hua、Xiao, Yun-Feng(2012)。Does the reputation mechanism work? Evidence from stock market in China。Finance and Economics,10,21-29。  new window
41.Ding, Shujun、Liu, Mingzhi、Wu, Zhenyu(2016)。Financial reporting quality and external debt financing constraints: The case of privately held firms。Abacus,52,351-373。  new window
42.Dye, Ronald A.、Sunder, Shyam(2001)。Why not allow FASB and IASB standards to compete in the U.S.?。Accounting Horizons,15,257-271。  new window
43.Gu, Zhen-Wei、Ou-Yang, Ling-Nan(2008)。On the motive for earnings management in listed companies in China and its empirical analysis。Journal of Northeastern University (Social Science),10,139-144。  new window
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46.李同龢、顧裔芳、王姿斐、陳海敏(20051200)。Does Management Try to Influence Credit Ratings by Smoothing Earnings?。會計與公司治理,2(2),1-24。new window  延伸查詢new window
47.Li, Xiu-Yu(2009)。A study on the regional difference of governance environment and earnings management。Dongyue Tribune,30,54-57。  new window
48.Li, Yanxi、Chen, Kejing、Yao, Hong、Liu, Ling(2012)。Research on the relation between external governance environment and earnings management based on regional differences: Concurrently discuss the role of substitution and protection played by corporate governance。Nankai Business Review,15,89-100。  new window
49.Lin, Chan-Jane、Hong, Ying-Fen、Shiue, Min-Jeng(1997)。An empirical study of financial distressed companies' earnings management。Journal of Management,14,15-38。  new window
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51.Shi, Jun(2011)。On growth and earnings management of company。Journal of Xi'an Jiaotong University (Social Sciences),31,48-50。  new window
52.Wang, Yue-Tang(1999)。Economic consequence of regulations in capital markets。Economic Science,5,82-87。  new window
53.La Porta, Rafael、Lopez-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1999)。The Quality of Government。The Journal of Law, Economics, and Organization,15(1),222-279。  new window
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55.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
56.Gul, Ferdinand A.、Fung, Simon Y. K.、Jaggi, Bikki(2009)。Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise。Journal of Accounting and Economics,47(3),265-287。  new window
57.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
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59.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
60.Kim, Yongtae、Park, Myung Seok、Wier, Benson(2012)。Is earnings quality associated with corporate social responsibility?。The Accounting Review,87(3),761-796。  new window
61.Wang, Qian、Wong, Tak-Jun、Xia, Lijun(2008)。State ownership, the institutional environment, and auditor choice: Evidence from China。Journal of Accounting and Economics,46(1),112-134。  new window
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66.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
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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
研究報告
1.Anthony, Joseph H.、Bettinghaus, Bruce、Farber, David B.(2006)。The Magnitude, Frequency, and Limiting Factors of Earnings Management for Capital Market Purposes: Evidence from the Issuance of Public Debt and Equity Securities。  new window
2.Ali, Ashiq、Zhang, Weining(2008)。Proximity to broad credit rating change and earnings management。  new window
3.Beneish, Messod D.、Press, Eric、Vargus, Mark E.(2004)。Insider trading and incentives to manage earnings。  new window
4.Geiszler, Matthew(2014)。The effect of accrual quality, real activities earnings management, and corporate governance on credit ratings。  new window
5.Holderness, Clifford G.(2009)。Do differences in legal protections explain differences in ownership concentration?。  new window
6.Jiang, Guoha、Wang, Liyan(2003)。How far would management go to manage earnings?。  new window
7.Lee, Edward、Walker, Martin、Zeng, Cheng(2013)。Does IFRS convergence affect financial reporting quality in China?。  new window
8.Tsai, Meng-I(2014)。The investigation of accrual-based and real-based earnings management impact on credit rating。  new window
圖書
1.Scott, William R.(2003)。Financial Accounting Theory。Prentice Hall。  new window
2.Wang, Xiaolu、Yu, Jingwen、Fan, Gang(2013)。Business Environment Index for China's Provinces: 2013 Report。Beijing:CITIC Press Group。  new window
3.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
其他
1.Shen, Chung-Hua(20110810)。Is Credit Rating Really Credible?。  new window
圖書論文
1.Zhang, Yuyan、Uchida, Konari、Bu, Hua(2014)。Regional legal protection and earnings management: Evidence from China。Corporate Governance in Emerging Markets。Berlin:Springer。  new window
 
 
 
 
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