:::

詳目顯示

回上一頁
題名:從肥貓公司資訊宣告探討董、監事暨重要職員責任保險角色定位
書刊名:證券市場發展季刊
作者:林鳳儀王登仕 引用關係黃劭彥 引用關係張森河
作者(外文):Lin, Feng-yiWang, Teng-shihHuang, Shaio-yanChang, Shen-ho
出版日期:2019
卷期:31:3=123
頁次:頁79-124
主題關鍵詞:董、監事暨重要職員責任保險肥貓公司監督效果投機主義異質性風險D&O insuranceFat cat companyMonitoring hypothesisOpportunism hypothesisIdiosyncratic risk
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:1
  • 共同引用共同引用:145
  • 點閱點閱:6
期刊論文
1.Millstein, Ira M.、MacAvoy, Paul W.(1998)。The active board of directors and improved performance of the large publicly-traded corporation。Columbia Law Review,98,1283-1322。  new window
2.Boyer, M. M.、Stern, L. H.(2014)。D&O Insurance and IPO Performance: What Can We Learn from Insurers?。Journal of Financial Intermediation,23(4),504-540。  new window
3.Bhagat, Sanjai、Brickley, James A.、Coles, Jeffrey L.(1987)。Managerial indemnification and liability insurance: The effect on shareholder wealth。The Journal of Risk and Insurance,54(4),721-736。  new window
4.Boyer, M. M.、Stern, L. H.(2012)。Is corporate governance risk valued? Evidence from directors' and officers' insurance。Journal of Corporate Finance,18(2),349-372。  new window
5.Chi, H.-Y.、Weng, T.-C.(2014)。Managerial legal liability and Big 4 auditor choice。Journal of Business Research,67(9),1857-1869。  new window
6.Li, Kuei-Fu、Liao, Yi-Ping(2014)。Directors' and officers' liability insurance and investment efficiency: Evidence from Taiwan。Pacific-Basin Finance Journal,29,18-34。  new window
7.Karpoff, Jonathan M.、Lee, D. Scott、Martin, Gerald S.(2008)。The consequences to managers for financial misrepresentation。Journal of Financial Economics,88(2),193-215。  new window
8.Rajgopal, Shiva、Venkatachalam, Mohan(2011)。Financial Reporting Quality and Idiosyncratic Return Volatility。Journal of Accounting and Economics,51(1/2),1-20。  new window
9.Lin, C.、Officer, M. S.、Wang, R.、Zou, Hong(2013)。Directors' and officers' liability insurance and loan spreads。Journal of Financial Economics,110(1),37-60。  new window
10.Desai, Hemang、Hogan, Chris E.、Wilkins, Michael S.(2006)。The reputational penalty for aggressive accounting: earnings restatements and management turnover。The Accounting Review,81(1),83-112。  new window
11.Mishra, Saurabh、Modi, Sachin B.(2013)。Positive and negative corporate social responsibility, financial leverage, and idiosyncratic risk。Journal of Business Ethics,117(2),431-448。  new window
12.Cao, Z.、Narayanamoorthy, G. S.(2014)。Accounting and litigation risk: evidence from directors' and officers' insurance pricing。Review of Accounting Studies,19(1),1-42。  new window
13.Cornett, M. M.、Marcus, A. J.、Saunders, A.、Tehranian, H.(2007)。The Impact of Institutional Ownership on Corporate Operating Performance。Journal of Banking & Finance,31(6),1771-1794。  new window
14.Wilson, W. M.(2008)。An empirical analysis of the decline in the information content of earnings following restatements。The Accounting Review,83(2),519-548。  new window
15.Jarrell, G.、Peltzman, S.(1985)。The impact of product recalls on the wealth of sellers。Journal of Political Economy,93(3),512-536。  new window
16.廖秀梅、李建然、吳祥華(20060900)。董事會結構特性與公司績效關係之研究--兼論臺灣家族企業因素的影響。東吳經濟商學學報,54,117-160。new window  延伸查詢new window
17.Lin, C.、Officer, M. S.、Zou, H.(2010)。Directors' and Officers' Liability Insurance and Acquisition Outcomes。Journal of Financial Economics,102(3),507-525。  new window
18.Fu, Fangjian(2009)。Idiosyncratic risk and the cross-section of expected stock returns。Journal of Financial Economics,91(1),24-37。  new window
19.張瑞當、方俊儒、曾玉琦(20070200)。核心代理問題與盈餘管理:董事會結構與外部監督機制之探討。管理學報,24(1),17-39。new window  延伸查詢new window
20.Smith, C. W.、Stulz, R. M.(1985)。The determinants of firms' hedging policies。Journal of Financial and Quantitative Analysis,20(4),391-405。  new window
21.Yuan, R. L.、Sun, J.、Cao, F.(2016)。Directors' and Officers' Liability Insurance and Stock Price Crash Risk。Journal of Corporate Finance,37(1),173-192。  new window
22.Ettredge, M.、Huang, Y.、Zhang, W.(2012)。Earnings restatements and differential timeliness of accounting conservatism。Journal of Accounting and Economics,53(3),489-503。  new window
23.Chicheraea, D. C.、Petkevich, A.、Zykaj, B. B.(2015)。Idiosyncratic Volatility, Institutional Ownership, and Investment Horizon。European Financial Management,21(4),613-645。  new window
24.Core, J. E.(1997)。On the corporate demand for directors5 and officers, insurance。Journal of Risk and Insurance,64(1),63-87。  new window
25.湯麗芬、廖秀梅、李建然(20151200)。董監事暨重要職員責任保險與財務報表重編之關聯性。經濟論文叢刊,43(4),549-588。new window  延伸查詢new window
26.林庭宇、王登仕、徐川皓(20151200)。The Performance of Fat Cat Portfolios with Companies Announced by the TWSE and the TPEx: A Stochastic Dominance Analysis。證券市場發展季刊,27(4)=108,119-142。new window  new window
27.Lin, Fengyi、Lin, Li-Jung、Yeh, Chin-Chen、Wang, Teng-Shih(2018)。Does the board of directors as Fat Cats exert more earnings management? Evidence from Benford's law。The Quarterly Review of Economics and Finance,68,158-170。  new window
28.McTier, B. C.、Wald, J. K.(2011)。The causes and consequences of securities class action litigation。Journal of Corporate Finance,17(3),649-665。  new window
29.Fama, Eugene F.、French, Kenneth R.(1996)。Multifactor Explanations of Asset Pricing Anomalies。Journal of Finance,51(1),55-84。  new window
30.Gul, Ferdinand A.、Kim, Jeong-Bon、Qiu, Annie A.(2010)。Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China。Journal of Financial Economics,95(3),425-442。  new window
31.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。  new window
32.Chung, Hyeesoo H.、Wynn, Jinyoung P.(2008)。Managerial legal liability coverage and earnings conservatism。Journal of Accounting and Economics,46(1),135-153。  new window
33.Holderness, Clifford G.(1990)。Liability insurers as corporate monitors。International Review of Law and Economics,10(2),115-129。  new window
34.Wynn, Jinyoung Park(2008)。Legal liability coverage and voluntary disclosure。The Accounting Review,83(6),1639-1669。  new window
35.Core, John E.(2000)。The directors' and officers' insurance premium: An outside assessment of the quality of corporate governance。Journal of Law, Economics, and Organization,16(2),449-477。  new window
36.O'Sullivan, Noel(1997)。Insuring the Agents: The Role of Directors' and Officers' Insurance in Corporate Governance。Journal of Risk and Insurance,64(3),545-556。  new window
37.Fama, Eugene F.、French, Kenneth R.(1993)。Common risk factors in the returns on stocks and bonds。Journal of Financial Economics,33(1),3-56。  new window
38.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。  new window
39.Ohlson, James A.(1980)。Financial Ratios and the Probabilistic Prediction of Bankruptcy。Journal of Accounting Research,18(1),109-131。  new window
40.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance,23(4),589-609。  new window
41.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society,47(1),153-162。  new window
42.黃劭彥、王登仕、張森河、蔡欣儒(20150600)。虧損公司董監事自肥與盈餘管理。證券市場發展季刊,27(2)=106,59-98。new window  延伸查詢new window
43.Chen, Zhihong、Li, Oliver Zhen、Zou, Hong(2016)。Directors' and officers' liability insurance and the cost of equity。Journal of Accounting and Economics,61(1),100-120。  new window
44.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
研究報告
1.Boyer, M. M.(2005)。Directors' and officers' insurance and shareholder protection。HEC Montreal University。  new window
2.Chtourou, S. M.、Bédard, J.、Courteau, L.(2001)。Corporate Governance and Earnings Management。  new window
3.Boyer, M. M.、Delvaux-Derome, M.(2002)。The demand for directors' and officers' insurance in Canada。Center for Interuniversity Research and Analysis of Organizations。  new window
4.Schrand, C.、Verrecchia, R.(2004)。Disclosure choice and cost of capital: evidence from underpricing in initial public offerings。Philadelphia, PA:The Wharton School, University of Pennsylvania。  new window
學位論文
1.葉旻其(2009)。公司治理機制對企業績效與董監薪酬之影響(碩士論文)。國立政治大學,臺北。  延伸查詢new window
2.鄭琪融(2009)。董監酬勞與資訊揭露透明度關聯性之研究(碩士論文)。國立政治大學。  延伸查詢new window
圖書
1.Baker, Tom、Griffith, Sean J.(2010)。Ensuring Corporate Misconduct: How Liability Insurance Undermines Shareholder Litigation。Chicago, IL:University of Chicago Press。  new window
其他
1.Blinder, A. S.(20090528)。Crazy compensation and the crisis,https://www.wsj.com/articles/SB124346974150760597。  new window
圖書論文
1.Fogel, K.、Shao, Y.、Yeager, T.(2012)。Board risk oversight, hedging intensity and the idiosyncratic risk of U.S banks。Risk Management and Corporate Governance。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關著作
 
QR Code
QRCODE