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題名:Earnings Quality and Information Transfers
書刊名:當代會計
作者:劉心才
作者(外文):Liu, Sophia
出版日期:2018
卷期:19:1
頁次:頁1-39
主題關鍵詞:資訊移轉盈餘品質盈餘宣告Information transferEarnings qualityEarnings announcement
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 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:0
  • 共同引用共同引用:0
  • 點閱點閱:8
期刊論文
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2.Clinch, G. J.、Sinclair, N. A.(1987)。Intra-Industry Information Releases: A Recursive Systems Approach。Journal of Accounting and Economics,9(1),89-106。  new window
3.Barth, M. E.、Cram, D. P.、Nelson, K. K.(2001)。Accruals and the Prediction of Future Cash Flows。The Accounting Review,76(1),27-58。  new window
4.Kohers, N.(1999)。The industry--wide implications of dividend omission and initiation announcements and the determinants of information transfer。Financial Review,34(1),137-158。  new window
5.Schipper, K.(1990)。Commentary on Information Transfers。Accounting Horizons,4(4),97-107。  new window
6.Fee, C. E.、Thomas, S.(2004)。Sources of gains in horizontal mergers: evidence from customer, supplier, and rival firms。Journal of Financial Economics,74(3),423-460。  new window
7.Kim, Y.、Lacina, M.、Park, M. S.(2008)。Positive and negative information transfers from management forecasts。Journal of Accounting Research,46(4),885-908。  new window
8.Pownall, G.、Waymire, G.(1989)。Voluntary disclosure choice and earnings information transfer。Journal of Accounting Research,27,85-105。  new window
9.McNichols, Maureen F.(2000)。Research design issues in earnings management studies。Journal of Accounting and Public Policy,19(4/5),313-345。  new window
10.Richardson, S. A.、Sloan, R. G.、Soliman, M. T.、Tuna, İ.(2005)。Accrual reliability, earnings persistence and stock prices。Journal of Accounting and Economics,39(3),437-485。  new window
11.Gleason, Cristi A.、Jenkins, Nicole Thorne、Johnson, W. Bruce(2008)。The Contagion Effects of Accounting Restatements。The Accounting Review,83(1),83-110。  new window
12.Hribar, Paul、Collins, Daniel W.(2002)。Errors in estimating accruals: Implications for empirical research。Journal of Accounting Research,40(1),105-134。  new window
13.Matsumoto, D. A.(2002)。Management’s Incentives to Avoid Negative Earnings Surprises。The Accounting Review,77(3),483-514。  new window
14.Shahrur, H.(2005)。Industry structure and horizontal takeovers: Analysis of wealth effects on rivals, suppliers, and corporate customers。Journal of Financial Economics,76(1),61-98。  new window
15.Xie, H.(2001)。The mispricing of abnormal accruals。The Accounting Review,76(3),357-373。  new window
16.Francis, Jennifer、Schipper, Katherine(1999)。Have Financial Statements Lost Their Relevance?。Journal of Accounting Research,37(2),319-352。  new window
17.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
18.Baginski, S. P.(1987)。Intraindustry information transfers associated with management forecasts of earnings。Journal of Accounting Research,25(2),196-216。  new window
19.Pyo, Y.、Lustgarten, S.(1990)。Differential intra-industry information transfer associated with management earnings forecasts。Journal of Accounting and Economics,13(4),365-379。  new window
20.Foster, G.(1981)。Intra-industry information transfers associated with earnings releases。Journal of Accounting and Economics,3(3),201-232。  new window
21.Han, J. C. Y.、Wild, J. J.(1990)。Unexpected Earnings and Intraindustry Information Transfers: Further Evidence。Journal of Accounting Research,28(1),211-219。  new window
22.Freeman, R. N.(1987)。The Association between Accounting Earnings and Security Returns for Large and Small Firms。Journal of Accounting and Economics,9(2),195-228。  new window
23.Schipper, K.、Vincent, L.(2003)。Earnings Quality。Accounting Horizons,17(Supplement),97-110。  new window
24.Francis, J.、LaFond, R.、Olsson, P. M.、Schipper, K.(2004)。Costs of Equity and Earnings Attributes。The Accounting Review,79(4),967-1010。  new window
25.Han, J. C. Y.、Wild, J. J.(2000)。Predisclosure information, firm capitalization, and earnings information transfers。Journal of Business Research,49(3),273-288。  new window
26.Asthana, S. C.、Mishra, B. K.(2001)。The Differential Information Hypothesis, Firm Size, and Earnings Information Transfer: An Empirical Investigation。Journal of Business Research,53(1),37-47。  new window
27.Slovin, M. B.、Sushka, M. E.、Bendeck, Y. M.(1991)。The intra-industry effects of going-private transactions。Journal of Finance,46(4),1537-1550。  new window
28.Atiase, Rowland K.(1987)。Market Implications of Predisclosure Information: Size and Exchange Effects。Journal of Accounting Research,25(1),168-176。  new window
29.Caton, G. L.、Goh, J.、Kohers, N.(2003)。Dividend omissions and intraindustry information transfers。Journal of Financial Research,26(1),51-64。  new window
30.Dietrich, J. R.(1989)。Discussion of voluntary disclosure choice and earnings information transfer。Journal of Accounting Research,27,106-110。  new window
31.Freeman, R. N.、Tse, S.(1992)。An earnings prediction approach to examining intercompany information transfer。Journal of Accounting and Economics,15(4),509-523。  new window
32.Frost, C. A.(1995)。Intraindustry information transfer: An analysis of research methods and additional evidence。Review of Quantitative Finance and Accounting,5(2),111-126。  new window
33.Han, J. C. Y.、Wild, J. J.、Ramesh, K.(1989)。Managers’ earnings forecasts and intraindustry information transfers。Journal of Accounting and Economics,11(1),3-33。  new window
34.Mikhail, M. B.、Walther, B. R.、Willis, R. H.(2003)。Reactions to dividend changes conditional on earnings quality。Journal of Accounting, Auditing & Finance,18(1),121-151。  new window
35.Piotroski, J. D.、Roulstone, D. T.(2004)。The influence of analysts, institutional investors, and insiders on the incorporation of market, industry, and firm-specific information into stock price。The Accounting Review,79(4),1119-1151。  new window
36.Ramnath, S.(2002)。Investor and analyst reactions to earnings announcement of related firms: An empirical analysis。Journal of Accounting Research,40(5),1351-1376。  new window
37.Schoderbek, M. P.(1995)。Theory of the dominant firm: A capital market test。Review of Quantitative Finance and Accounting,5(3),253-270。  new window
38.Xu, T.、Najand, M.、Ziegenfuss, D.(2006)。Intra-industry effects of earnings restatement due to accounting irregularities。Journal of Business Finance & Accounting,33(5/6),696-714。  new window
39.Tookes, H. E.(2008)。Information, trading and product market interactions: Cross-sectional implications of informed trading。The Journal of Finance,63(1),379-413。  new window
40.Szewczyk, S. H.(1992)。The intra-industry transfer of information inferred from announcement of corporate security offerings。The Journal of Finance,47(5),1935-1945。  new window
41.Moskowitz, Tobias J.、Grinblatt, Mark(1999)。Do Industries Explain Momentum?。The Journal of Finance,54(4),1249-1290。  new window
42.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
43.Francis, Jennifer R.、LaFond, Ryan、Olsson, Per M.、Schipper, Katherine(2005)。The Market Pricing of Accruals Quality。Journal of Accounting and Economics,39(2),295-327。  new window
44.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
45.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
46.Collins, Daniel W.、Maydew, Edward L.、Weiss, Ira S.(1997)。Changes in the Value-relevance of Earnings and Book Values over the past Forty Years。Journal of Accounting and Economics,24(1),39-67。  new window
47.Lambert, Richard A.、Leuz, Christian、Verrecchia, Robert E.(2007)。Accounting Information, Disclosure, and the Cost of Capital。Journal of Accounting Research,45(2),385-420。  new window
48.Hertzel, Michael G.、Li, Zhi、Officer, Micah S.、Rodgers, Kimberly J.(2008)。Inter-Firm Linkages and the Wealth Effects of Financial Distress along the Supply Chain。Journal of Financial Economics,87(2),374-387。  new window
49.Ferris, Stephen P.、Jayaraman, Narayanan、Makhija, Anil K.(1997)。The response of competitors to announcements of bankruptcy: an empirical examination of contagion and competitive effects。Journal of Corporate Finance,3(4),367-395。  new window
50.Lang, Larry H. P.、Stulz, René M.(1992)。Contagion and Competitive Intra-industry Effects of Bankruptcy Announcements。Journal of Financial Economics,32(1),45-60。  new window
51.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
52.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
53.Sloan, Richard Geoffrey(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review,71(3),289-315。  new window
研究報告
1.Menzly, Lior、Ozbas, Oguzhan(2006)。Cross-Industry Momentum。University of Southern California。  new window
2.Francis, J.、LaFond, R.、Olsson, P.、Schipper, K.(2003)。Earnings quality and the pricing effects of earnings patterns。Duke University:University of Wisconsin:Financial Accounting Standards Board。  new window
3.Kirschenheiter, M.、Melumad, N. D.(2005)。Earnings' quality and smoothing。Purdue University:Columbia University。  new window
4.Kovacs, T.(2007)。Is the post-earnings announcement drift rational or behavioral? Evidence from intraindustry information transfers。Northeastern University。  new window
5.Pandit, S.、Wasley, C. E.、Zach, T.(2007)。Information externalities in capital market: The economic determinants of suppliers' stock price reaction to their major customers' information events。Ohio State University:University of Rochester:Washington University。  new window
圖書
1.Revsine, L.、Collins, D. W.、Johnson, W. B.(1999)。Financial Reporting and Analysis。Prentice-Hall。  new window
2.White, G. I.、Sondhi, A. C.、Fried, D.(2003)。The Analysis and Use of Financial Statements。Hoboken, New Jersey:John Wiley and Sons。  new window
 
 
 
 
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