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題名:Using Non-GAAP Earnings Disclosures to Meet or Beat Analyst Forecasts: Evidence since the Passage of Regulation G
書刊名:會計審計論叢
作者:劉啟群尤琳蕙林家瑜羅勝議 引用關係
作者(外文):Liu, Chi-chunYu, Lin-huiLin, Chia-yuLo, Sheng-yi
出版日期:2019
卷期:9:2
頁次:頁55-81
主題關鍵詞:非一般公認會計準則績效盈餘管理達到分析師預期盈餘平穩化證管會監管Non-GAAP earningsEarnings managementMeet or beat analyst forecastsIncome smoothingSEC oversight
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:0
  • 點閱點閱:4
期刊論文
1.Doyle, Jeffrey T.、Jennings, Jared N.、Soliman, Mark T.(2013)。Do managers define non-GAAP earnings to meet or beat analyst forecasts?。Journal of Accounting and Economics,56(1),40-56。  new window
2.Dichev, I. D.、Tang, V. W.(2009)。Earnings volatility and earnings predictability。Journal of Accounting and Economics,47(1/2),160-181。  new window
3.Davis, L. R.、Soo, B. S.、Trompeter, G. M.(2009)。Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts。Contemporary Accounting Research,26(2),517-548。  new window
4.Marques, A.(2006)。SEC interventions and the frequency and usefulness of non-GAAP financial measures。Review of Accounting Studies,11(4),549-574。  new window
5.Trueman, B.、Titman, S.(1988)。An explanation for accounting income smoothing。Journal of Accounting Research,26,127-139。  new window
6.Francis, Jere R.、Yu, Michael D.(2009)。Big 4 Office Size and Audit Quality。The Accounting Review,84(5),1521-1552。  new window
7.Payne, J. L.(2008)。The Influence of Audit Firm Specialization on Analysts' Forecast Errors。Auditing: A Journal of Practice & Theory,27(2),109-136。  new window
8.Badertscher, B. A.(2011)。Overvaluation and the choice of alternative earnings management mechanisms。The Accounting Review,86(5),1491-1518。  new window
9.Black, D. E.、Christensen, T. E.、Ciesielski, J. T.、Whipple, B. C.(2018)。Non‐GAAP reporting: Evidence from academia and current practice。Journal of Business Finance & Accounting,45(3/4),259-294。  new window
10.Black, E. L.、Christensen, T. E.、Joo, T. Taylor、Schmardebeck, R.(2017)。The relation between earnings management and non‐GAAP reporting。Contemporary Accounting Research,34(2),750-782。  new window
11.Kolev, K.、Marquardt, C. A.、McVay, S. E.(2008)。SEC scrutiny and the evolution of non-GAAP reporting。The Accounting Review,83(1),157-184。  new window
12.Heflin, F.、Hsu, C.(2008)。The impact of the SEC's regulation of non-GAAP disclosures。Journal of Accounting and Economics,46(2/3),349-365。  new window
13.Markov, S.、Tamayo, A.(2006)。Predictability in financial analyst forecast errors: learning or irrationality?。Journal of Accounting Research,44(4),725-761。  new window
14.李艷榕、朱承平(20160700)。Causes and Consequences of Firms' Decision to Discontinue Non-GAAP Earnings Disclosure in Earnings Releases。會計評論,63,1-46。new window  new window
15.Kyung, H.、Lee, H.、Marquardt, C.(2019)。The effect of voluntary clawback adoption on non-GAAP reporting。Journal of Accounting and Economics,67(1),175-201。  new window
16.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
17.Chen, C.-Y.、Lin, C.-J.、Lin, Y.-C.(2008)。Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?。Contemporary Accounting Research,25(2),415-445。  new window
18.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
19.Barton, Jan、Simko, Paul J.(2002)。The Balance Sheet as an Earnings Management Constraint。The Accounting Review,77(Supplement),1-27。  new window
20.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
21.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。  new window
22.Feng, Mei、Li, Chan、McVay, Sarah(2009)。Internal Control and Management Guidance。Journal of Accounting and Economics,48(2/3),190-209。  new window
23.Matsumoto, Dawn A.(2002)。Management's Incentives to Avoid Negative Earnings Surprises。The Accounting Review,77(3),483-514。  new window
24.Behn, Bruce K.、Choi, Jong-hag、Kang, Tony(2008)。Audit Quality and Properties of Analyst Earnings Forecasts。The Accounting Review,83(2),327-349。  new window
25.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance,23(4),589-609。  new window
26.Reichelt, Kenneth J.、Wang, Dechun(2010)。National and office-specific measures of auditor industry expertise and effects on audit quality。Journal of Accounting Research,48(3),647-686。  new window
27.Myers, J. N.、Myers, L. A.、Omer, T. C.(2003)。Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?。The Accounting Review,78(3),779-799。  new window
28.Frankel, Richard M.、Johnson, Marilyn F.、Nelson, Karen K.(2002)。The Relation Between Auditors' Fees for Nonaudit Services and Earnings Management。The Accounting Review,77(S1),71-105。  new window
29.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
30.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
31.Brown, L. D.(1997)。Analyst Forecasting Errors: Additional Evidence。Financial Analysts Journal,53(6),81-88。  new window
研究報告
1.Altman, E. I.(2002)。Revisiting credit scoring models in a Basel 2 environment。New York University。  new window
 
 
 
 
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