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題名:家族企業抑或非家族企業代理人與穩健性的關係分析之研究
書刊名:會計與公司治理
作者:陳俊宏張彥霏邱采縈蘇靖雅黃馨儀池昱君
作者(外文):Chen, Jyun-hongZhang, Yan-feiCiou, Cai-yingSu, Jing-yaHuang, Sin-yiChih, Yu-jyun
出版日期:2019
卷期:14:1
頁次:頁1-21
主題關鍵詞:家族企業會計穩健性代理問題績效薪資Family businessAccounting conservatismAgency problemPerformance salary
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(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:114
  • 點閱點閱:5
期刊論文
1.Laux, V. D.、Newman, D. P.(2010)。Auditor liability and client acceptance decisions。The Accounting Review,85(1),261-285。  new window
2.Stein, Jeremy C.(1988)。Takeover Threats and Managerial Myopia。Journal of Political Economy,96(1),61-80。  new window
3.McConaughy, D. L.(2000)。Family CEOs vs. nonfamily CEOs in the family-controlled firm: An examination of the level and sensitivity of pay to performance。Family Business Review,13(2),121-131。  new window
4.高蘭芬、陳怡凱、陳美蓮(20110100)。代理問題與盈餘穩健性。會計評論,52,103-136。new window  延伸查詢new window
5.Haugen, R. A.、Senbet, L. W.(1979)。New perspectives on informational asymmetry and agency relationship。Journal of Financial and Quantitative Analysis,14(4),671-694。  new window
6.林宛瑩、許崇源、戚務君、潘虹華(20120700)。穩健會計對員工分紅之影響。會計評論,55,37-75。new window  延伸查詢new window
7.Schrand, Catherine M.、Zechman, Sarah L. C.(2012)。Executive Overconfidence and the Slippery Slope to Financial Misreporting。Journal of Accounting and Economics,53(1/2),311-329。  new window
8.Barnes, Louis B.、Hershon, Simon A.(1976)。Transferring Power in the Family Business。Harvard Business Review,54(4),105-114。  new window
9.Handler, Wendy C.(1989)。Methodological Issues and Considerations in Studying Family Business。Family Business Review,2(3),257-276。  new window
10.James, H.(1999)。Owner as a manager, extended horizons and the family firm。International Journal of Economics of Business,6(1),41-56。  new window
11.Demsetz, H.(1983)。The structure of corporate ownership and the theory of the firm。Journal of Law and Economics,26(1),375-390。  new window
12.Ahmed, Anwer S.、Billings, Bruce K.、Morton, Richard M.、Stanford-Harris, Mary(2002)。The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs。The Accounting Review,77(4),867-890。  new window
13.Ball, Ray、Kothari, Sagar P.、Robin, Ashok(2000)。The effect of international institutional factors on properties of accounting earnings。Journal of Accounting and Economics,29(1),1-51。  new window
14.Beaver, W. H.、Ryan, S. G.(2000)。Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity。Journal of Accounting Research,38(1),127-148。  new window
15.Ahmed, A. S.、Duellman, S.(2007)。Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis。Journal of Accounting and Economics,43(2/3),411-437。  new window
16.Newman, D. P.、Patterson, E. R.、Smith, J. R.(2005)。The Role of Auditing in Investor Protection。The Accounting Review,80(1),289-313。  new window
17.Grossman, Sanford J.、Hart, Oliver D.(1983)。An Analysis of the Principal-Agent Problem。Econometrica: Journal of the Econometric Society,51(1),7-45。  new window
18.Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics,32(3),263-292。  new window
19.Fan, Joseph P. H.、Wong, Tak Jun、Zhang, Tianyu(2007)。Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms。Journal of Financial Economics,84(2),330-357。  new window
20.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。  new window
21.LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review,83(2),447-478。  new window
22.Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons,17(3),207-221。  new window
23.Dechow, Patricia M.、Sloan, Richard G.(1991)。Executive Incentives and the Horizon Problem: An Empirical Investigation。Journal of Accounting and Economics,14(1),51-89。  new window
24.Murphy, Kevin J.、Zimmerman, Jerold L.(1993)。Financial Performance Surrounding CEO Turnover。Journal of Accounting and Economics,16(1-3),273-315。  new window
25.Anderson, Ronald C.、Reeb, David M.(2003)。Founding-family ownership and firm performance: Evidence from the S&P 500。The Journal of Finance,58(3),1301-1328。  new window
26.Mullins, William、Schoar, Antoinette(2016)。How do CEOs see their roles? Management philosophies and styles in family and non-family firms。Journal of Financial Economics,119(1),24-43。  new window
27.Hölmstrom, Bengt(1979)。Moral Hazard and Observability。The Bell Journal of Economics,10(1),74-91。  new window
28.Sloan, Richard Geoffrey(1993)。Accounting earnings and top executive compensation。Journal of Accounting and Economics,16(1-3),55-100。  new window
29.Ball, R.、Shivakumar, L.(2005)。Earnings quality in U.K. private firm: Comparative loss recognition timeliness。Journal of Accounting and Economics,39,83-128。  new window
30.Madison, K.、Runyan, R. C.、Swinney, J. L.(2014)。Strategic posture and performance: Revealing differences between family and nonfamily firms。Journal of Family Business Strategy,5(3),239-251。  new window
31.Meade, J. E.(1972)。The theory of labor-managed firms and profit sharing。Economic Journal,82,36-45。  new window
32.Michiels, A.、Voordeckers, W.、Lybaert, N.、Steijvers, T.(2013)。CEO compensation in private family firms: Pay-for-performance and the moderating role of ownership and management。Family Business Review,26(2),140-160。  new window
33.Poletti-Hughes, J.、Williams, J.(2017)。The effect of family control on value and risk-taking in Mexico: A socioemotional wealth approach。International Review of Financial Analysis,63,369-381。  new window
34.Poutziouris, P.、Savva, C. S.、Hadjielias, E.(2015)。Family involvement and firm performance: Evidence from UK listed firms。Journal of Family Business Strategy,6(1),14-32。  new window
35.Watkins-Fassler, K.、Fernández-Pérez, V.、Rodríguez-Ariza, L.(2017)。President interlocking, family firms and performance during turbulent times: Evidence from Latin America。European Journal of Family Business,6(2),63-74。  new window
36.Rosenstein, Stuart、Wyatt, Jeffrey G.(1994)。Shareholder wealth effects when an officer of one corporation joins the board of directors of another。Managerial and Decision Economics,15(4),317-327。  new window
37.Denis, David J.、Denis, Diane K.、Sarin, Atulya(1997)。Agency Problems, Equity Ownership, and Corporate Diversification。The Journal of Finance,52(1),135-160。  new window
38.Villalonga, Belen、Amit, Raphael(2006)。How do family ownership, control and management affect firm value?。Journal of Financial Economics,80(2),385-417。  new window
39.Ali, Ashiq、Chen, Tai-Yuan、Radhakrishnan, Suresh(2007)。Corporate Disclosures by Family Firms。Journal of Accounting and Economics,44(1/2),238-286。  new window
40.Wang, Dechun(2006)。Founding family ownership and earnings quality。Journal of Accounting Research,44(3),619-656。  new window
41.Demsetz, Harold、Lehn, Kenneth(1985)。The Structure of Corporate Ownership: Causes and Consequences。Journal of Political Economy,93(6),1155-1177。  new window
42.葉銀華(19990500)。家族控股集團、核心企業與報酬互動之研究--臺灣與香港證券市場之比較。管理評論,18(2),59-86。new window  延伸查詢new window
43.郭翠菱、王志洋(20170100)。公司治理如何影響家族企業之績效?長期縱貫分析。會計評論,64,61-111。new window  延伸查詢new window
44.蘇淑慧、呂倩如、金成隆(20090900)。家族公司與盈餘品質關係之研究:所有權、管理權與控制權。臺大管理論叢,19(S2),35-69。new window  延伸查詢new window
45.Faccio, Mara、Lang, Larry H. P.(2002)。The ultimate ownership of western european corporations。Journal of Financial Economics,65(3),365-395。  new window
46.Lambert, Richard A.、Larcker, David F.(1987)。An Analysis of the Use of Accounting and Market Measures of Performance in Executive Compensation Contracts。Journal of Accounting Research,25(Suppl.),85-125。  new window
47.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.Barontini., R.、Bozzi, S.(2012)。CEO compensation and performance in family firms。Scuola Superiore Sant'Anna。  new window
圖書
1.Bliss, James H.(1924)。Management through Accounts。New York, NY:The Ronald Press Company。  new window
2.Robbins, S. P.(1992)。Organizational Behavior: Concepts, Controversies and Applications。Prentice Hall。  new window
3.Sterling, R. R.(1970)。Theory of measurement of enterprise income。Lawrence, Kansas:University of Kansas Press。  new window
4.Berle, Adolf Augustus Jr.、Means, Gardiner C.(1932)。The Modern Corporation and Private Property。Macmillan Publishing Company。  new window
 
 
 
 
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