期刊論文1. | 薛敏正、李雅琳(20071100)。財務困難公司之資訊透明度研究。當代會計,8(2),113-153。 延伸查詢 |
2. | Das, S.、Zhang, H.(2003)。Rounding-Up in Reported EPS, Behavioral Thresholds, and Earnings Management。Journal of Accounting and Economics,35(1),31-50。 |
3. | 鄭桂蕙、余俊憲、王蘭芬(20121200)。內部控制缺失與應計品質--獨立董監之調節效果。東吳經濟商學學報,79,81-120。 延伸查詢 |
4. | 陳瑞斌、翁慈青、朱全斌(20090600)。揭露水準對於信用評等與負債資金成本之影響。財務金融學刊,17(2),71-110。 延伸查詢 |
5. | 丁秀儀、黃勇達(20101000)。資訊揭露程度與內涵對機構投資人持股的影響。證券市場發展,22(3)=87,39-74。 延伸查詢 |
6. | Botosan, C. A.、Plumlee, M. A.(2002)。A Re-examination of disclosure level and the expected cost of equity capital。Journal of Accounting Research,40(1),21-40。 |
7. | 王蘭芬、薛敏正、曾乾豪(20110600)。資訊透明度的更動與盈餘管理間之關聯。會計審計論叢,1(1),101-131。 延伸查詢 |
8. | Chow, C. W.、Wong-Boren, A.(1987)。Voluntary Financial Disclosure by Mexican Corporations。The Accounting Review,62(3),533-541。 |
9. | 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。 延伸查詢 |
10. | 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。 |
11. | 陳慶隆、林品妤(20150700)。Real Earnings Management and Subsequent Accounting Performance: The Moderating Role of Corporate Governance。會計評論,61,1-36。 |
12. | 王文聖、Imamah, Nur、吳雅婷、洪榮華(20160600)。股權結構與權益資金成本--以中國上市公司為例。證券市場發展季刊,28(2)=110,71-105。 延伸查詢 |
13. | 胥愛琦、李春安、賴秀燕(20151200)。好消息、壞消息與報酬動能效應--以臺灣股市為例。應用經濟論叢,98,113-148。 延伸查詢 |
14. | 高蘭芬、莊淑媛(20160600)。Do Rapid Reversals of Prior-Quarter Asset Impairment Recognition and the Strength of Corporate Governance Influence Earnings Quality?。中山管理評論,24(2),357-382。 |
15. | 許恩得、王敬皓(20120700)。公司治理、供應商關係與盈餘品質。東海管理評論,14(1),179-205。 延伸查詢 |
16. | 黃俊閎、林鳳儀、吳勝富、黃仁伯(20141200)。Is Corporate Governance Effective in Earnings Management in Asian Emerging Markets?。交大管理學報,34(2),87-111。 延伸查詢 |
17. | Kanagaretnam, K.、Lobo, G. J.、Mathieu, R.(2004)。Earnings management to reduce earnings variability: Evidence from bank loan loss provisions。Review of Accounting and Finance,3(1),128-148。 |
18. | 張瑞當、方俊儒(20060100)。資訊揭露評鑑系統對企業盈餘管理行為之影響。會計評論,42,1-22。 延伸查詢 |
19. | Jo, H.、Kim, Y.(2007)。Disclosure frequency and earnings management。Journal of Financial Economics,84(2),561-590。 |
20. | 薛敏正、邱彥毅、邱詩婷(20171200)。公司治理評鑑與盈餘品質。會計審計論叢,7(2),57-83。 延伸查詢 |
21. | 王瑄、杜榮瑞(20050800)。企業資訊揭露之決定因素與效應(上)--資訊透明六種假說--探自願揭露六大動機。會計研究月刊,237,64-67。 延伸查詢 |
22. | Singhvi, Surinder S.、Desai, Harsha B.(1971)。An Empirical Analysis of the Quality of Corporate Financial Disclosure。The Accounting Review,46(1),129-138。 |
23. | Healy, Paul M.、Palepu, Krishna G.(2001)。Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature。Journal of Accounting and Economics,31(1-3),405-440。 |
24. | 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。 |
25. | Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。 |
26. | Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。 |
27. | Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。 |
28. | Kim, Yongtae、Park, Myung Seok、Wier, Benson(2012)。Is earnings quality associated with corporate social responsibility?。The Accounting Review,87(3),761-796。 |
29. | Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy,22(4),325-345。 |
30. | Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。 |
31. | 廖益興、楊清溪(20070800)。公司治理機制與財務報表品質之關聯性研究。財務金融學刊,15(3),67-112。 延伸查詢 |
32. | DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。 |
33. | 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。 |
34. | DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics,25(1),35-67。 |
35. | 陳振遠、張智堯、王蘭芬、李文智(20050600)。應用Ohlson會計評價模型探究公司治理之價值攸關性--以臺灣上市公司電子業為例。臺大管理論叢,15(2),123-141。 延伸查詢 |
36. | 林欣美、郭麗華、蘇迺惠(20081200)。國際化程度、董事會結構、精練法人監督對盈餘管理之影響:以臺灣資訊電子業為例。臺大管理論叢,19(1),157-186。 延伸查詢 |
37. | La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(2002)。Investor protection and corporate valuation。The Journal of Finance,57(3),1147-1170。 |
38. | Bédard, Jean、Chtourou, Sonda Marrakchi、Courteau, Lucie(2004)。The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management。Auditing: A Journal of Practice & Theory,23(2),13-35。 |
39. | Zang, Amy Y.(2012)。Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management。The Accounting Review,87(2),675-703。 |