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題名:杜邦分析三因子與股票報酬之關聯性及公司治理對其之影響
書刊名:臺灣銀行季刊
作者:孔令如
出版日期:2019
卷期:70:4
頁次:頁115-137
主題關鍵詞:杜邦分析代理關係代理衝突公司治理
原始連結:連回原系統網址new window
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  • 共同引用共同引用:1
  • 點閱點閱:1
期刊論文
1.Clement, M. B.、Tse, S. Y.(2003)。Do investors respond to analysts' forecast revisions as if forecast accuracy is all that matters?。Accounting Review,78(1),227-249。  new window
2.Duchin, Ran、Matsusaka, John G.、Ozbas, Oguzhan(2010)。When are Outside Directors Effective?。Journal of Financial Economics,96(2),195-214。  new window
3.Barniv, R. R.、Cao, J.(2009)。Does information uncertainty affect investors' responses to analysts' forecast revisions? An investigation of accounting restatements。Journal of Accounting and Public Policy,28(4),328-348。  new window
4.Kothari, S. P.、Li, Xu、Short, James E.(2009)。The effect of disclosures by management, analysts, and business press on cost of capital, return volatility, and analyst forecasts: A study using content analysis。The Accounting Review,84(5),1639-1670。  new window
5.Bonner, S. E.、Walther, B. R.、Young, S. M.(2003)。Sophistication-related differences in investors' models of the relative accuracy of analysts' forecast revisions。The Accounting Review,78(3),679-706。  new window
6.Abarbanell, J. S.、Bushee, B. J.(1998)。Abnormal Returns to a Fundamental Analysis Strategy。The Accounting Review,73(1),19-45。  new window
7.Anderson, Ronald C.、Duru, Augustine、Reeb, David M.(2009)。Founders, Heirs, and Corporate Opacity in the United States。Journal of Financial Economics,92(2),205-222。  new window
8.Soliman, M. T.(2008)。The use of DuPont analysis by market participants。The Accounting Review,83(3),823-853。  new window
9.Abarbanell, J.、Bernard, V.(1992)。Test of Analysts' Overreaction/Underreaction to Earnings Information as an Explanation for Anomalous Stock Price Behavior。Journal of Finance,47,1181-1207。  new window
10.Yeh, Yin-Hua、Su, Yu-Hui、Shu, Pei-Gi(2012)。Related-Party Transactions and Corporate Governance: The Evidence from the Taiwan Stock Market。Pacific-Basin Finance Journal,20(5),755-776。  new window
11.Adams, Renée B.、Ferreira, Daniel(2007)。A Theory of Friendly Boards。The Journal of Finance,62(1),217-250。  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. C.(1986)。The Information Contained in the Components of Earnings。Journal of Accounting Research,24(Supplement),37-68。  new window
14.Kross, William、Ro, Byung、Schroeder, Douglas(1990)。Earnings expectation: the analysts' information advantage。The Accounting Review,65(2),461-476。  new window
15.Lee, Charles M. C.(1999)。Accounting-Based Valuation: Impact on Business Practices and Research。Accounting Horizons,13(4),413-425。  new window
16.Schipper, K.(1991)。Analysts' forecasts。Accounting Horizons,5(4),105-121。  new window
17.Ball, R.、Brown, P.(1968)。An empirical evaluation of accounting numbers。Journal of Accounting Research,6(2),159-178。  new window
18.Beaver, W. H.(1968)。The information content of annual earnings announcements。Journal of Accounting Research,6(Suppl.),67-92。  new window
19.Fama, E. F.(1980)。Agency problems and theory of the firm。Journal of Political Economy,88(2),288-307。  new window
20.Feltham, Gerald A.、Ohlson, James A.(1995)。Valuation and clean surplus accounting for operating and financial activities。Contemporary Accounting Research,11(2),689-731。  new window
21.Lev, Baruch、Thiagarajan, S. Ramu(1993)。Fundamental Information Analysis。Journal of Accounting Research,31(2),190-215。  new window
22.Rajan, Raghuram G.、Zingales, Luigi(1998)。Financial Dependence and Growth。American Economic Review,88(3),559-586。  new window
23.Prowse, S.(1998)。Angel investors and the market for angel investments。Journal of Banking and Finance,22(6),785-792。  new window
24.Johnson, Simon、Boone, Peter D.、Breach, Alasdair、Friedman, Eric(2000)。Corporate Governance in the Asian Financial Crisis。Journal of Financial Economics,58(1/2),141-186。  new window
25.Acemoglu, Daron、Johnson, Simon、Kermani, Amir、Kwak, James、Mitton, Todd(2016)。The value of connections in turbulent times: Evidence from the United States。Journal of Financial Economics,121(2),368-391。  new window
26.袁雁鳴(2006)。淺談杜邦分析法。會計之友,2006(10)。  延伸查詢new window
27.Lins, K. V.、Volpin, P.、Wagner, H. F.(2013)。Does family control matter? International evidence from the 2008-2009 financial crisis。The Review of Financial Studies,26(10),2583-2619。  new window
28.Penman, Stephen H.(1992)。Return to fundamentals。Journal of Accounting, Auditing & Finance,7(4),465-483。  new window
29.Kross, William、Schroeder, Douglas(1990)。An Investigation of Seasonality in Stock Price Responses to Quarterly Earnings Announcements。Journal of Business Finance & Accounting,17(5),649-675。  new window
30.Lee, Tsun-Siou、Yeh, Yin-Hua(2004)。Corporate Governance and Financial Distress: Evidence from Taiwan。Corporate Governance: An International Review,12(3),378-388。  new window
31.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance,54(2),471-517。  new window
32.Fairfield, P.、Sweeney, R.、Yohn, T.(1996)。Accounting Classification and the Predictive Content of Earnings。The Accounting Review,71(3),337-355。  new window
33.Abarbanell, Jeffery S.、Bushee, Brian J.(1997)。Fundamental Analysis, Future Earnings, and Stock Prices。Journal of Accounting Research,35(1),1-24。  new window
34.Holthausen, Robert W.、Larcker, David F.(1992)。The Prediction of Stock Returns Using Financial Statement Information。Journal of Accounting and Economics,15(2/3),373-411。  new window
35.Ou, Jane A.、Penman, Stephen H.(1989)。Financial Statement Analysis and the Prediction of Stock Returns。Journal of Accounting and Economics,11(4),295-329。  new window
36.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。  new window
37.Yeh, Yin-Hua、Lee, Tsun-Siou、Woidtke, Tracie(2001)。Family control and corporate governance: Evidence for Taiwan。International Review of Finance,2(1/2),21-48。  new window
38.Claessens, Stijn、Djankov, Simeon、Fan, Joseph P. H.、Lang, Larry H. P.(2002)。Disentangling the Incentive and Entrenchment Effects of Large Shareholdings。The Journal of Finance,57(6),2741-2771。  new window
39.Yeh, Yin-Hua、Woidtke, Tracie(2005)。Commitment or Entrenchment?: Controlling Shareholders and Board Composition。Journal of Banking and Finance,29(7),1857-1885。  new window
40.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1998)。Law and Finance。Journal of Political Economy,106(6),1113-1155。  new window
41.Johnson, Simon、La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(2000)。Tunneling。American Economic Review,90(2),22-27。  new window
42.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。  new window
43.Modigliani, Franco、Miller, Merton H.(1958)。The Cost of Capital, Corporation Finance and the Theory of Investment。American Economic Review,48(3),261-297。  new window
44.Modigliani, Franco、Miller, Merton H.(1963)。Corporate Income Taxes and the Cost of Capital: A Correction。The American Economic Review,53(3),433-443。  new window
45.Beaver, William H.(2002)。Perspectives on Recent Capital Market Research。The Accounting Review,77(2),453-474。  new window
46.Claessens, Stijn、Fan, Joseph P. H.(2002)。Corporate governance in Asia: A survey。International Review of Finance,3(2),71-103。  new window
47.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Security Valuation。Contemporary Accounting Research,11(2),661-687。  new window
48.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics,33(3),401-425。  new window
49.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
50.Sloan, Richard Geoffrey(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review,71(3),289-315。  new window
51.Nissim, D.、Penman, S. H.(2001)。Ratio analysis and equity valuation: From research to practice。Review of Accounting Studies,6(1),109-154。  new window
會議論文
1.陳敦源(1999)。誰掌控官僚體系?從代理人理論談官僚體系的政治控制問題。「民主行政與政府再造」學術研討會,5-12。  延伸查詢new window
研究報告
1.葉銀華、蘇裕惠、柯承恩、李德冠(2004)。公司治理機制對於關係人交易的影響。  延伸查詢new window
學位論文
1.劉宴辰(1993)。從代理理論觀點探究股權結構.董事會組成對企業財務績效影響之研究(碩士論文)。淡江大學,臺北。  延伸查詢new window
2.彭雅惠(1996)。臺灣上市公司財務決策代理理論的驗證(碩士論文)。國立交通大學,臺北。  延伸查詢new window
圖書
1.榮泰生(2013)。SPSS與研究方法。臺北:五南圖書出版股份有限公司。  延伸查詢new window
2.Kasper, Wolfgang、Streit, Manfred、韓朝華(2001)。制度經濟學:社會秩序與公共政策。商務印書館。  延伸查詢new window
3.Berle, Adolf A. Jr.、Means, Gardiner C.(1968)。The Modern Corporation and Private Property。New York:Harcourt, Brace & World, Inc.。  new window
4.Beaver, W. H.(1998)。Financial Reporting: An Accounting Revolution。Prentice Hall。  new window
5.Perrow, Charles(1986)。Complex Organizations: A Critical Essay。New York:McGraw-Hill。  new window
6.葉銀華(20170000)。公司治理:全球觀點、臺灣體驗。新北市:滄海圖書資訊股份有限公司。new window  延伸查詢new window
7.葉銀華(20170000)。公司治理:個案與分析模式。新北市:滄海圖書資訊股份有限公司。new window  延伸查詢new window
8.Mnuchin, C.(2017)。DuPont formula bites profit。  new window
其他
1.櫃檯買賣中心(2002)。上市上櫃公司治理實務守則,http://www.otc.org.tw/storage/governance/上市上櫃公司治理實務守則.doc。  延伸查詢new window
 
 
 
 
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