:::

詳目顯示

回上一頁
題名:公司增加獨立董事席次及設置審計委員會與盈餘品質之研究--法規擴大強制範圍之影響
書刊名:當代會計
作者:蘇裕惠 引用關係楊孟萍 引用關係許聖偉
作者(外文):Su, Yu-huiYang, Meng-pingHsu, Sheng-wei
出版日期:2018
卷期:19:2
頁次:頁241-268
主題關鍵詞:獨立董事審計委員會增額盈餘反應係數差異中之差異法Independent directorsAudit committeeIncremental earnings response coefficientDifference-in-difference method
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:4
  • 共同引用共同引用:173
  • 點閱點閱:11
期刊論文
1.McVay, Sarah Elizabeth(2006)。Earnings Management using Classification Shifting: An Examination of Core Earnings and Special Items。The Accounting Review,81(3),501-531。  new window
2.邱垂昌、黃秀姿(20061000)。自願設立獨立董事、關係人交易與公司價值關聯性之研究:代理理論與訊號發射理論之比較。Asian Journal of Management and Humanity Sciences,1(3),379-403。  延伸查詢new window
3.Chaney, P. K.、Jeter, D. C.(1992)。The effect of size on the magnitude of long-window earnings response coefficients。Contemporary Accounting Research,8(2),540-560。  new window
4.劉連煜(20100400)。現行上市上櫃公司獨立董事制度之檢討暨改進方案--從實證面出發。政大法學評論,114,53-156。new window  延伸查詢new window
5.廖益興(20100600)。董事會組成、股權結構與年報資訊揭露水準。臺大管理論叢,20(2),209-249。new window  延伸查詢new window
6.Gelb, D. S.、Zarowin, P. A.(2002)。Corporate disclosure policy and the informativeness of stock prices。Review of Accounting Studies,7(1),33-52。  new window
7.Dahya, Jay、McConnell, John J.(2007)。Board composition, corporate performance, and the Cadbury committee recommendation。Journal of Financial and Quantitative Analysis,42(3),535-564。  new window
8.Forker, John J.(1992)。Corporate Governance and Disclosure Quality。Accounting and Business Research,22(86),111-124。  new window
9.葉銀華、林志豪(20140900)。上市櫃公司要設置審計委員會?審計委員會與盈餘管理之研究。輔仁管理評論,21(3),1-21。new window  延伸查詢new window
10.Chen, C. J. P.、Jaggi, B.(2000)。Association between independent non-executive directors, family control and financial disclosures in Hong Kong。Journal of Accounting and Public Policy,19(4/5),285-310。  new window
11.Kormendi, R.、Lipe, R.(1987)。Earnings Innovations, Earnings Persistence, and Stock Returns。Journal of Business,60(3),323-345。  new window
12.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
13.Lipe, R.(1990)。The Relation between Stock Returns and Accounting Earnings Given Alternative Information。The Accounting Review,65(1),49-71。  new window
14.Kao, L. F.、Chen, A.(2004)。The effects of board characteristics on earnings management。Corporate Ownership & Control,1(3),96-107。  new window
15.Biddle, G. C.、Seow, G. S.(1991)。The estimation and determinants of associations between returns and earnings: Evidence from cross-industry comparisons。Journal of Accounting, Auditing, and Finance,6(2),183-232。  new window
16.Ge, W.、Matsumoto, D.、Zhang, J. L.(2011)。Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices。Contemporary Accounting Research,28(4),1141-1179。  new window
17.王元章、張椿柏(20121200)。核心代理問題對盈餘管理之影響。會計審計論叢,2(2),69-113。new window  延伸查詢new window
18.Woidtke, T.、Yeh, Y.-H.(2013)。The Role of the Audit Committee and the Informativeness of Accounting Earnings in East Asia。Pacific-Basin Finance Journal,23,1-24。  new window
19.John, Kose、Senbet, Lemma W.(1998)。Corporate governance and board effectiveness。Journal of Banking and Finance,22(4),371-403。  new window
20.Easton, P. D.、Zmijewski, M. E.(1989)。Cross-sectional variation in the stock market response to accounting earnings announcements。Journal of Accounting and Economics,11(2/3),117-141。  new window
21.陳瑞斌、許崇源(20071200)。公司治理結構與資訊揭露之關聯性研究。交大管理學報,27(2),55-109。new window  延伸查詢new window
22.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
23.Atiase, Rowland K.(1987)。Market Implications of Predisclosure Information: Size and Exchange Effects。Journal of Accounting Research,25(1),168-176。  new window
24.Chen, Chia-Wei、Lin, Barry、Yi, Bing-Sheng(2015)。Does adoption of compensation committee benefit shareholders? Evidence from Taiwan。Journal of International Finance and Economics,15(4),7-18。  new window
25.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
26.Byrd, John W.、Hickman, Kent A.(1992)。Do outside directors monitor managers?: Evidence from tender offer bids。Journal of Financial Economics,32(2),195-221。  new window
27.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
28.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
29.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
30.許文馨(20140900)。Can Audit Committee Improve Earnings Quality More than the Supervisors in Taiwan?。臺大管理論叢,24(S1),203-232。new window  new window
31.Peasnell, Ken V.、Pope, Peter F.、Young, Steven(2005)。Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?。Journal of Business Finance & Accounting,32(7/8),1311-1346。  new window
32.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance,9(3),295-316。  new window
33.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research,13(1),1-36。  new window
34.Kanagaretnam, K.、Lobo, G. J.、Whalen, D. J.(2007)。Does good corporate governance reduce information asymmetry around quarterly earnings announcements?。Journal of Accounting and Public Policy,26(4),497-522。  new window
35.Agrawal, Anup、Chadha, Sahiba(2005)。Corporate Governance and Accounting Scandals。The Journal of Law and Economics,48(2),371-406。  new window
36.Rosenstein, Stuart、Wyatt, Jeffrey G.(1990)。Outside Directors, Board Independence, and Shareholder Wealth。Journal of Financial Economics,26(2),175-191。  new window
37.Weisbach, Michael S.(1988)。Outside directors and CEO turnover。Journal of Financial Economics,20(1/2),431-460。  new window
38.Fama, Eugene F.、Jensen, Michael C.(1983)。Agency Problems and Residual Claims。The Journal of Law and Economics,26(2),327-349。  new window
39.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
40.Beaver, William H.、Clarke, Roger、Wright, William F.(1979)。The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors。Journal of Accounting Research,17(2),316-340。  new window
41.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
42.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
43.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。  new window
44.Latané, H. A.、Jones, C. P.(1977)。Standardized unexpected earnings: A progress report。The Journal of Finance,32(5),1457-1465。  new window
會議論文
1.楊朝旭(2004)。自願聘任獨立董事之動力:訊息傳遞觀點。2004會計理論與實務研討會,國立政治大學會計系主辦 。台北。  延伸查詢new window
研究報告
1.Anderson, K. L.、Deli, D. N.、Gillan, S. L.(2003)。Boards of directors, audit committees, and the information content of earnings。  new window
2.Jensen, M. C.(2011)。Putting integrity into finance: A positive approach (PDF of Keynote Slides)。  new window
學位論文
1.陳逸仲(2009)。審計委員會與資訊透明度、財務報導品質與股價反應之探討(碩士論文)。國立成功大學。  延伸查詢new window
2.許聖偉(2018)。獨立董事席次變化與盈餘反應係數之關聯性研究(碩士論文)。東吳大學。  延伸查詢new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
QR Code
QRCODE