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。 |
2. | Dichev, I. D.、Tang, V. W.(2009)。Earnings volatility and earnings predictability。Journal of Accounting and Economics,47(1/2),160-181。 |
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。 |
4. | Marques, A.(2006)。SEC interventions and the frequency and usefulness of non-GAAP financial measures。Review of Accounting Studies,11(4),549-574。 |
5. | Trueman, B.、Titman, S.(1988)。An explanation for accounting income smoothing。Journal of Accounting Research,26,127-139。 |
6. | Francis, Jere R.、Yu, Michael D.(2009)。Big 4 Office Size and Audit Quality。The Accounting Review,84(5),1521-1552。 |
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。 |
8. | Badertscher, B. A.(2011)。Overvaluation and the choice of alternative earnings management mechanisms。The Accounting Review,86(5),1491-1518。 |
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。 |
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。 |
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。 |
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。 |
13. | Markov, S.、Tamayo, A.(2006)。Predictability in financial analyst forecast errors: learning or irrationality?。Journal of Accounting Research,44(4),725-761。 |
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。 |
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。 |
16. | Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。 |
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。 |
18. | Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。 |
19. | Barton, Jan、Simko, Paul J.(2002)。The Balance Sheet as an Earnings Management Constraint。The Accounting Review,77(Supplement),1-27。 |
20. | Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。 |
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。 |
22. | Feng, Mei、Li, Chan、McVay, Sarah(2009)。Internal Control and Management Guidance。Journal of Accounting and Economics,48(2/3),190-209。 |
23. | Matsumoto, Dawn A.(2002)。Management's Incentives to Avoid Negative Earnings Surprises。The Accounting Review,77(3),483-514。 |
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。 |
25. | Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance,23(4),589-609。 |
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。 |
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。 |
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。 |
29. | DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。 |
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。 |
31. | Brown, L. D.(1997)。Analyst Forecasting Errors: Additional Evidence。Financial Analysts Journal,53(6),81-88。 |