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題名:集團企業營業活動外關係人交易對盈餘持續性之影響:委託同一會計師事務所查核財務報表之效果
書刊名:臺大管理論叢
作者:方俊儒 引用關係張瑞當 引用關係
作者(外文):Fang, Chun-juChang, Ruey-dang
出版日期:2018
卷期:28:2
頁次:頁33-59
主題關鍵詞:集團企業盈餘持續性營業活動外關係人交易Affiliated business groupEarnings persistenceNon-operating related party transactions
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(3) 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:81
  • 點閱點閱:11
期刊論文
1.葉銀華(19981200)。家族控股集團與股票報酬共變性之實證研究。臺大管理論叢,9(1),25-49。new window  延伸查詢new window
2.Boone, Jefi P.、Khurana, Inder K.、Raman, K. K.(2011)。Litigation Risk and Abnormal Accruals。Auditing: A Journal of Practice & Theory,30(2),231-256。  new window
3.Chen, Kevin C. W.、Yuan, Hongqi(2004)。Earnings management and capital resource allocation: Evidence from China's accounting-based regulation of rights issues。The Accounting Review,79(3),645-665。  new window
4.Atwood, T. J.、Drake, M. S.、Myers, L. A.(2010)。Book-tax conformity, earnings persistence and the association between earnings and future cash flows。Journal of Accounting and Economics,50(1),111-125。  new window
5.廖秀梅、戚務君(20141200)。強制合夥會計師輪調當年度的審計品質分析。臺大管理論叢,25(1),233-257。new window  延伸查詢new window
6.Chen, Jean Jinghan、Cheng, Peng、Xiao, Xinrong(2011)。Related party transactions as a source of earnings management。Applied Financial Economics,21(3),165-181。  new window
7.Doyle, J. T.、Lundholm, R. J.、Soliman, M. T.(2003)。The Predictive Value of Expenses Excluded from Pro Forma Earnings。Review of Accounting Studies,8(2/3),145-174。  new window
8.Hanlon, Michelle(2005)。The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences。The Accounting Review,80(1),137-166。  new window
9.劉嘉雯、王泰昌、賴信蒼(20091200)。訴訟風險與大型會計師事務所之客戶財務風險可接受水準。臺大管理論叢,20(1),1-40。new window  延伸查詢new window
10.Haw, I. M.、Wu, D. H.、Qi, D.、Wu, W.(2005)。Market consequences of earnings management in response to security regulations in China。Contemporary Accounting Research,22(1),95-140。  new window
11.Benston, George J.(1985)。The Market for Public Accounting Services: Demand, Supply and Regulation。Journal of Accounting and Public Policy,4(1),33-79。  new window
12.Reynolds, J. Kenneth、Francis, Jere R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decisions。Journal of Accounting and Economics,30(3),375-400。  new window
13.Chow, G. C.(1960)。Tests of equality between sets of coefficients in two linear regressions。Econometrica,28(3),591-605。  new window
14.張瑞當、方俊儒、沈文華(20080400)。集團企業是否委託同一會計師事務所查核財務報表對其盈餘管理行為之影響。管理評論,27(2),29-52。new window  延伸查詢new window
15.Gopalan, Radhakrishnan、Jayaraman, Sudarshan(2012)。Private control benefits and earnings management: Evidence from insider controlled firms。Journal of Accounting Research,50(1),117-157。  new window
16.江明哲(2013)。我國審計準則公報第54號「集團財務報表查核之特別考量」之介紹。商學趨勢報導,42,72-81。  延伸查詢new window
17.江明哲(2013)。我國審計準則公報第54號「集團財務報表查核之特別考量」之介紹。商學趨勢報導,43,77-88。  延伸查詢new window
18.余佳樺(20140100)。審計準則公報第54號 「集團財務報表查核之特別考量」之介紹。會計研究月刊,338,53-61。  延伸查詢new window
19.陳慶隆、張傳章、翁佩瑜(20171200)。Qualified Foreign Institutional Investors and the Earnings Informativeness of Income Smoothing。臺大管理論叢,27(4),1-41。new window  延伸查詢new window
20.Iatridis, G.、Alexakis, P.(2012)。Evidence of voluntary accounting disclosure in the Athens stock market。Review of Accounting and Finance,11(1),73-92。  new window
21.Lee, C.、Yoon, S. W.(2012)。The effects of goodwill accounting on informativeness of earnings: Evidence from earnings persistence and earnings' ability to predict future cash flows。Journal of Accounting and Finance,12(3),124-147。  new window
22.Pizzo, M.(2013)。Related party transactions under a contingency perspective。Journal of Management and Governance,17(2),309-330。  new window
23.Chi, W. C.、Douthett, E. B. Jr.、Lisic, L. L.(2012)。Client importance and audit partner independence。Journal of Accounting and Public Policy,31(3),320-336。  new window
24.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
25.范宏書、林彥廷、陳慶隆(20150900)。實質盈餘管理對會計資訊價值攸關性之影響。臺大管理論叢,25(3),163-196。new window  延伸查詢new window
26.蘇淑慧、呂倩如、金成隆(20090900)。家族公司與盈餘品質關係之研究:所有權、管理權與控制權。臺大管理論叢,19(S2),35-69。new window  延伸查詢new window
27.Chang, Sea C.、Hong, Jaebum(2000)。Economic performance of group-affiliated companies in Korea: Intragroup resource sharing and internal business transactions。Academy of Management Journal,43(3),429-448。  new window
28.Khanna, T.、Palepu, K.(2000)。Is Group Affiliation Profitable in Emerging Markets? An Analysis of Diversified India Business Groups。The Journal of Finance,55(2),867-891。  new window
29.Branson, J.、Breesch, D.(2004)。Referral as a Determining Factor for Changing Auditors in the Belgian Auditing Market: An Empirical Study。The International Journal of Accounting,39(3),307-326。  new window
圖書
1.Williamson, Oliver E.(1975)。Markets and hierarchies: Analysis and antitrust implications: A study in the economics of internal organization。Free Press。  new window
 
 
 
 
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