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題名:Association between Earnings Management and Management Earnings Forecasts: Evidence from Mandatory Revisions
書刊名:當代會計
作者:潘健民
作者(外文):Pan, Kevin Chien-min
出版日期:2019
卷期:20:1
頁次:頁67-90
主題關鍵詞:盈餘管理經理人盈餘預測盈餘預測修正Earnings managementManagement earnings forecastsEarnings forecast revisions
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(1) 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
1.Dechow, Patricia M.、Kothari, Sagar P.、Watts, Ross L.(1998)。The Relation between Earnings and Cash Flows。Journal of Accounting and Economics,25(2),133-168。  new window
2.Skinner, D. J.、Srinivasan, S.(2012)。Audit quality and auditor reputation: Evidence from Japan。The Accounting Review,87(5),1737-1765。  new window
3.Herrmann, D.、Inoue, T.、Thomas, W. B.(2003)。The sale of assets to manage earnings in Japan。Journal of Accounting Research,41(1),89-108。  new window
4.Penman, S. H.(1980)。An empirical investigation of the voluntary disclosure of corporate earnings forecasts。Journal of Accounting research,18(1),132-160。  new window
5.Skinner, D. J.(1997)。Earnings disclosures and stockholder lawsuits。Journal of Accounting and Economics,23(3),249-282。  new window
6.Bergstresser, Daniel、Philippon, Thomas(2006)。CEO incentives and earnings management。Journal of Financial Economics,80(3),511-529。  new window
7.Skinner, Douglas J.(1994)。Why firms voluntarily disclose bad News?。Journal of Accounting Research,32(1),38-60。  new window
8.Aboody, David、Kasznik, Ron(2000)。CEO stock option awards and the timing of corporate voluntary disclosures。Journal of Accounting and Economics,29(1),73-100。  new window
9.Cheng, Qiang、Warfield, Terry D.(2005)。Equity incentives and earnings management。The Accounting Review,80(2),441-476。  new window
10.Ajinkya, Bipin B.、Gift, Michael J.(1984)。Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations。Journal of Accounting Research,22(2),425-444。  new window
11.Kasznik, Ron(1999)。On the association between voluntary disclosure and earnings management。Journal of Accounting Research,37(1),57-82。  new window
12.Patell, James M.(1976)。Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test。Journal of Accounting Research,14(2),246-276。  new window
13.Barton, J.、Simko, P. J.(2002)。The balance sheet as an earnings management constraint。The Accounting Review,77,S1-S27。  new window
14.Verrecchia, Robert E.(2001)。Essays on disclosure。Journal of Accounting and Economics,32(1-3),97-180。  new window
15.Guo, J.、Huang, P.、Zhang, Y.、Zhou, N.(2015)。Foreign ownership and real earnings management: Evidence from Japan。Journal of International Accounting Research,14(2),185-213。  new window
16.Hirst, D. E.、Koonce, L.、Venkataraman, S.(2008)。Management earnings forecasts: A review and framework。Accounting Horizons,22(3),315-338。  new window
17.Kato, K.、Skinner, D. J.、Kunimura, M.(2009)。Management forecasts in Japan: An empirical study of forecasts that are effectively mandated。The Accounting Review,84(5),1575-1606。  new window
18.King, R.、Pownall, G.、Waymire, G.(1990)。Expectations adjustments via timely management forecasts: Review, synthesis, and suggestions for future research。Journal of Accounting Literature,9,113-144。  new window
19.Nagata, K.、Nguyen, P.(2017)。Ownership structure and disclosure quality: Evidence from management forecasts revisions in Japan。Journal of Accounting and Public Policy,36(6),451-467。  new window
20.Skinner, D. J.(2008)。The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis。Journal of Accounting and Economics,46(2/3),218-239。  new window
21.Ajinkya, Bipin、Bhojraj, Sanjeev、Sengupta, Partha(2005)。The association between outside directors, institutional investors and the properties of management earnings forecasts。Journal of Accounting Research,43(3),343-376。  new window
22.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
23.Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review,73(3),305-333。  new window
24.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
25.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
26.Chi, Wuchun、Lisic, Ling Lei、Pevzner, Mikhail(2011)。Is enhanced audit quality associated with greater real earnings management?。Accounting Horizons,25(2),315-335。  new window
27.Cohen, Daniel A.、Zarowin, Paul(2010)。Accrual-based and real earnings management activities around seasoned equity offerings。Journal of Accounting and Economics,50(1),2-19。  new window
28.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
29.Matsumoto, Dawn A.(2002)。Management's Incentives to Avoid Negative Earnings Surprises。The Accounting Review,77(3),483-514。  new window
30.Nagar, V.、Nanda, D.、Wysocki, P.(2003)。Discretionary Disclosure and Stock-Based Incentives。Journal of Accounting and Economics,34(1-3),283-309。  new window
31.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
32.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。  new window
 
 
 
 
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