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題名:企業海外投資策略與會計穩健性政策--公司治理與資訊揭露規範有效性之探討
書刊名:證券市場發展季刊
作者:朱瓊芳許永聲 引用關係
作者(外文):Chu, BettyHsu, Yun-sheng
出版日期:2018
卷期:30:4=120
頁次:頁51-90
主題關鍵詞:海外投資會計穩健性資訊不對稱租稅天堂公司治理Foreign investmentAccounting conservatismInformation asymmetryTax havenCorporate governance
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:122
  • 點閱點閱:9
期刊論文
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4.Tihanyi, L.、Johnson, R. A.、Hoskisson, R. E.、Hitt, M. A.(2003)。Institutional ownership differences and international diversification: The effects of boards of directors and technological opportunity。Academy of Management Journal,46(2),195-211。  new window
5.王貞靜、潘虹華、戚務君(20121200)。以C-Score衡量會計穩健性在臺灣的適用性。會計審計論叢,2(2),1-31。new window  延伸查詢new window
6.Zahra, Shaker A.、Garvis, Dennis M.(2000)。International Corporate Entrepreneurship and firm Performance: The Moderating Effect of International Environmental Hostility。Journal of Business Venturing,15(5/6),469-492。  new window
7.蔡柳卿(20070100)。依會計盈餘時效性設計高階主管薪酬契約:董事會所扮演的角色。會計評論,44,61-94。new window  延伸查詢new window
8.Chang, J. C.、Sun, H. L.(2009)。Crossed-listed Foreign Firms' Earnings Informativeness, Earnings Management and Disclosures of Corporate Governance Information under SOX。International Journal of Accounting,44(1),1-32。  new window
9.Chen, L. H.、Folsom, D. M.、Paek, W.、Sami, H.(2014)。Accounting conservatism, earnings persistence and pricing multiples on earnings。Accounting Horizons,28(2),233-260。  new window
10.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
11.Habib, Michael C.、Johnsen, D. Bruce、Naik, Narayan Y.(1997)。Spinoffs and Information。Journal of Financial Intermediation,6(2),153-176。  new window
12.林宛瑩、許崇源、戚務君、陳宜伶(20090900)。公司治理與信用風險。臺大管理論叢,19(S2),71-98。new window  延伸查詢new window
13.Bushman, R.、Chen, Q.、Engel, E.、Smith, A.(2004)。Financial Accounting Information, Organizational Complexity and Corporate Governance Systems。Journal of Accounting and Economics,37(2),167-201。  new window
14.Bodnar, G. M.、Huang, L. S.、Weintrop, J.(2003)。The value relevance of foreign income: an Australian, Canadian, and British comparison。Journal of International Financial Management and Accounting,14(3),171-193。  new window
15.Chin, C. L.、Chen, Y. J.、Hsieh, T. J.(2009)。International diversification, ownership structure, legal origin and earnings management: Evidence from Taiwan。Journal of Accounting, Auditing and Finance,24(2),233-262。  new window
16.Lu, J. W.、Beamish, P. W.(2004)。The internationalization and performance of SMEs。Strategic Management Journal,22(6/7),565-586。  new window
17.Rego, S. O.(2003)。Tax-avoidance activities of U.S. multination corporations。Contemporary Accounting Research,20(4),805-833。  new window
18.Tihanyi, Laszlo、Ellstrand, Alan E.、Daily, Catherine M.、Dalton, Dan R.(2000)。Composition of the top management team and Firm International Diversification。Journal of Management,26(6),1157-1177。  new window
19.Hsu, C. C.、Boggs, D. J.(2003)。Internationalization and performance: Traditional measures and their decomposition。The Multinational Business Review,11(3),23-49。  new window
20.Qiang, X.(2007)。The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level。The Accounting Review,82(3),759-796。  new window
21.Ramalingegowda, Santhosh、Yu, Yong(2012)。Institutional ownership and conservatism。Journal of Accounting and Economics,53(1/2),98-114。  new window
22.Shleifer, A.、Wolfenzon, D.(2002)。Investor Protection and Equity Markets。Journal of Financial Economics,66(1),3-28。  new window
23.林美鳳、金成隆、林良楓(20091200)。股權結構、會計保守性與信用評等關係之研究。臺大管理論叢,20(1),289-329。new window  延伸查詢new window
24.Ball, Ray、Kothari, Sagar P.、Robin, Ashok(2000)。The effect of international institutional factors on properties of accounting earnings。Journal of Accounting and Economics,29(1),1-51。  new window
25.Bushman, Robert M.、Piotroski, Joseph D.(2006)。Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions。Journal of Accounting and Economics,42(1/2),107-148。  new window
26.Chi, Wuchen、Wang, Chenchin(2010)。Accounting Conservatism in a Setting of Information Asymmetry between Majority and Minority Shareholders。The International Journal of Accounting,45(4),465-489。  new window
27.Easley, David、Engle, Robert F.、O'Hara, Maureen、Wu, Liuren(2008)。Time-varying arrival rates of informed and uninformed trades。Journal of Financial Econometrics,6(2),171-207。  new window
28.LaFond, Ryan、Roychowdhury, Sugata(2008)。Managerial Ownership and Accounting Conservatism。Journal of Accounting Research,46(1),101-135。  new window
29.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
30.Ahmed, A. S.、Duellman, S.(2007)。Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis。Journal of Accounting and Economics,43(2/3),411-437。  new window
31.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
32.Simon, J. D.(1984)。A Theoretical Perspective on Political Risk。Journal of International Business Studies,15(3),123-143。  new window
33.Khan, Mozaffar、Watts, Ross L.(2009)。Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism。Journal of Accounting and Economics,48(2/3),132-150。  new window
34.Watts, Ross L.(2003)。Conservatism in Accounting Part II: Evidence and Research Opportunities。Accounting Horizons,17(4),287-301。  new window
35.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
36.Beaver, W. H.、Landsman, W. R.、Owens, E. L.(2012)。Asymmetry in earnings timeliness and persistence: a simultaneous equations approach。Review of Accounting Studies,17(4),781-806。  new window
37.Duru, Augustine、Reeb, David M.(2002)。International diversification and analysts' forecast accuracy and bias。The Accounting Review,77(2),415-433。  new window
38.Geringer, J. Michael、Beamish, Paul W.、DaCosta, Richard C.(1989)。Diversification Strategy and Internationalization: Implication for MNE Performance。Strategic Management Journal,10(2),109-119。  new window
39.許永聲、彭詠旋(20160100)。企業海外籌資策略與會計穩健政策。管理評論,35(1),73-95。new window  延伸查詢new window
40.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
41.Kang, Jingoo(2013)。The relationship between corporate diversification and corporate social performance。Strategic Management Journal,34(1),94-109。  new window
42.Gravelle, J. G.(2009)。Tax Havens: International Tax Avoidance and Evasion。National Tax Journal,62(4),727-753。  new window
43.Ahmed, A.、Billings, B.、Morton, R.、Stanford-Harris, M.(2002)。The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs。The Accounting Review,77(4),867-890。  new window
44.Chu, Betty、Hsu, Yunsheng(20180900)。Non-audit Services and Audit Quality--The Effect of Sarbanes-Oxley Act。Asia Pacific Management Review,23(3),201-208。new window  new window
45.D'Arcy, A.(2000)。The Degree of Determination of National Accounting Systems--An Empirical Investigation。Schmalenbach Business Review,52,45-67。  new window
46.Dyreng, S. D.、Hanlon, M.、Maydew, E. L.(2012)。Where Do firms Manage Earnings?。Review of Accountung Studies,17(3),649-687。  new window
47.Easley, D.、Hvidkjaer, S.、O'Hara, M.(2002)。Is Information Risk a Determinant of Asset Return?。Journal of Finance,57(5),2185-2221。  new window
48.Fisch, J. H.、Zschoche, M.(2011)。Do firms Benefit from Multinationality through Production Shifting。Journal of International Management,17,143-149。  new window
49.Hope, O. K.、Kang, T.、Kim, J. W.(2013)。Voluntary Disclosure Practices by Foreign Firms Cross-listed in the United States。Journal of Contemporary Accounting & Economics,9(1),50-66。  new window
50.Hsu, Y. S.、Peng, Y. H.(2016)。Overseas listing and Accounting Conservatism。Management Review,35(1),157-177。  new window
51.Lee, S.、Song, S.(2012)。Host Country Uncertainty, Inter-MNC Production Shifts, and Foreign Subsidiary Performance。Strategic Management Journal,33(11),1331-1340。  new window
52.Murtha, P. T.、Lenway, S. A.(1994)。Country Capabilities and the Strategic State: How National Political Institutions Affect Multinational Corporations' Strategies。Strategic Management Journal,15,113-129。  new window
53.Mills, L. F.、Newberry, K. J.(2004)。Do foreign Multinationals' Tax Incentives Influence their U.S. Income and Reporting Debt Policy?。National Tax Journal,1(1),89-107。  new window
54.Prahalad, C.(1990)。Globalization: The Intellectual and Managerial Challenges。Human Resource Management,29,27-38。  new window
55.Riahi-Belkaoui, A.(2001)。Level of Multinationality, Growth Opportunities, and Size as Determinants of Analyst Ratings of Corporate Disclosures。American Business Review,19,1-6。  new window
56.Sharfman, M. P.、Shaft, T. M.、Tihanyi, L.(2004)。A Model of Global and Institutional Antecedents of High-level Corporate Environmental Performance。Business Society,43,6-36。  new window
57.Song, S.(2014)。Value and Cost of Multinationality: International Diversification and Real Options Effects。The International Journal of Business and Finance Research,8(5),115-125。  new window
58.Sullivan, J.(2004)。Eight Elements of a Successful Employment Brand。International Journal of Market Research,42,38-319。  new window
59.Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.(2000)。The Separation of Ownership and Control in East Asian Corporations。Journal of Financial Economics,58(1/2),81-112。  new window
60.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。  new window
61.LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review,83(2),447-478。  new window
62.Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons,17(3),207-221。  new window
63.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。  new window
64.Delios, Andrew、Beamish, Paul W.(1999)。Geographic scope, product diversification and the corporate performance of Japanese firms。Strategic Management Journal,20(8),711-727。  new window
65.Nachum, L.、Zaheer, S.(2005)。The persistence of distance? The impact of technology on MNE motivations for foreign investment。Strategic Management Journal,26(8),747-767。  new window
66.Enriques, Luca(2000)。The Law on Company Directors' Self-Dealing: A Comparative Analysis。International and Comparative Corporate Law Journal,2(3),297-333。  new window
會議論文
1.Hollenstein, Heinz(2000)。The Determinants of Foreign Activities of Swiss Firms: An Empirical Analysis Based on Firm-level Data。27th Annual Conference of the European Association for Research in Industrial Economics。  new window
研究報告
1.Milliron, Jennifer(2000)。Board of director incentive alignment and the design of executive compensation contracts。University of Chicago。  new window
2.Desai, Mihir A.、Foley, C. Fritz、Hines, James R. Jr.(2003)。Economic effects of regional tax havens。  new window
圖書
1.Palan, Ronen、Murphy, Richard、Chavagneux, Christian(2010)。Tax Havens: How Globalization Really Works。New York:Cornell University Press。  new window
2.Casson, M.(1987)。The Firm and the Market: Studies in Multinational Enterprises and the Scope of the Firm。MIT Press:Blackwell。  new window
3.金成隆、陳美惠(2015)。高等財務會計研究:理論與實證。滄海書局。  延伸查詢new window
4.Williamson, Oliver E.(1975)。Markets and Hierarchies: Analysis and Antitrust Implications。New York, NY:Free Press。  new window
5.Wooldridge, Jeffrey M.(2010)。Econometric Analysis of Cross Section and Panel Data。MIT Press。  new window
圖書論文
1.Dunning, J. H.(1981)。Explaining Outward Direct Investment of Developing Countries: In Support of Electric Theory of International Production。Multinationals from Developing Countries。Toronto:Lexington Books。  new window
 
 
 
 
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