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題名:內部控制與裁決性應計項目之評價
書刊名:會計評論
作者:曹壽民李家綺呂學典
作者(外文):Tsao, Shou-minLee, Chia-chiLu, Hsueh-tien
出版日期:2021
卷期:73
頁次:頁61-100
主題關鍵詞:內部控制缺失裁決性應計項目股票報酬未來獲利能力Internal control deficienciesDiscretionary accrualsStock returnsFuture profitability
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:25
  • 點閱點閱:10
期刊論文
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4.Healy, P. M.、Palepu, K. G.(2001)。Information asymmetry, corporate disclosure, and the capital market: A review of the empirical disclosure literature。Journal of Accounting and Economics,31(1-3),405-440。  new window
5.Epps, R. W.、Guthrie, C. P.(2010)。Sarbanes-Oxley 404 material weaknesses and discretionary accruals。Accounting Forum,34(2),67-75。  new window
6.Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review,76(3),357-373。  new window
7.Jaggi, B.、Tsui, J.(2007)。Insider trading, earnings management and corporate governance: Empirical evidence based on hong kong firms。Journal of International Financial Management & Accounting,18(3),192-223。  new window
8.Louis, H.、Robinson, D.(2005)。Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits。Journal of Accounting and Economics,39(2/3),361-380。  new window
9.Healy, P. M.、Palepu, K. G.(1993)。The Effect of Firms' Financial Disclosure Policies on Stock Prices。Accounting Horizons,7,1-11。  new window
10.Krishnan, G. V.(2003)。Audit quality and the pricing of discretionary accruals。Auditing: A Journal of Practice & Theory,22(1),109-126。  new window
11.Beatty, Anne L.、Ke, Bin、Petroni, Kathy R.(2002)。Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks。The Accounting Review,77(3),547-570。  new window
12.Dechow, Patricia M.(1994)。Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals。Journal of Accounting and Economics,18(1),3-42。  new window
13.Bartov, E.、Givoly, D.、Hayn, C.(2002)。The rewards to meeting or beating earnings expectations。Journal of Accounting and Economics,33(2),173-204。  new window
14.Holthausen, R. W.(1990)。Accounting method choice: Opportunistic behavior, efficient contracting and information perspectives。Journal of Accounting and Economics,12(1-3),207-218。  new window
15.Burgstahler, D.、Daley, L. A.、Bowen, R. M.(1987)。The Incremental Information Content of Accrual Versus Cash Flows。The Accounting Review,62(4),723-747。  new window
16.Rangan, S.(1998)。Earnings Management and the Performance of Seasoned Equity Offerings。Journal of Financial Economics,50,101-122。  new window
17.DuCharme, Larry L.、Malatesta, Paul H.、Sefcik, Stephan E.(2004)。Earnings management, stock issues, and shareholder lawsuits。Journal of Financial Economics,71(1),27-49。  new window
18.Kothari, Sagar P.、Mizik, Natalie、Roychowdhury, Sugata(2016)。Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation。The Accounting Review,91(2),559-586。  new window
19.Chen, H.、Dong, W.、Han, H.、Zhou, N.(2017)。A Comprehensive and Quantitative Internal Control Index: Construction, Validation, and Impact。Review of Quantitative Finance and Accounting,49(2),337-377。  new window
20.Kanagaretnam, Kiridaran、Lim, Chee Yeow、Lobo, Gerald J.(2010)。Auditor Reputation and Earnings Management: International Evidence from the Banking Industry。Journal of Banking and Finance,34(10),2318-2327。  new window
21.Ashbaugh, Hollis、LaFond, Ryan、Mayhew, Brian W.(2003)。Do nonaudit services compromise auditor independence? Further evidence。The Accounting Review,78(3),611-639。  new window
22.Beneish, M. D.、Billings, M. B.、Hodder, L. D.(2008)。Internal control weaknesses and information uncertainty。The Accounting Review,83(3),665-703。  new window
23.Chan, Kam C.、Farrell, Barbara、Lee, Picheng(2008)。Earnings management of firms reporting material internal control weaknesses under section 404 of the Sarbanes-Oxley Act。Auditing: A Journal of Practice and Theory,27(2),161-179。  new window
24.Doyle, Jeffrey T.、Ge, Weili、McVay, Sarah(2007)。Determinants of Weaknesses in Internal Control over Financial Reporting。Journal of Accounting and Economics,44(1/2),193-223。  new window
25.Ge, Weili、McVay, Sarah E.(2005)。The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act。Accounting Horizons,19(3),137-158。  new window
26.Teoh, Siew Hong、Welch, Ivo、Wong, Tak Jun(1998)。Earnings Management and the Long-run Market Performance of Initial Public Offerings。The Journal of Finance,53(6),1935-1974。  new window
27.Li, Y.、Yu, J.、Zhang, Z.、Zheng, S. X.(2016)。The effect of internal control weakness on firm valuation: Evidence from SOX Section 404 disclosures。Finance Research Letters,17,17-24。  new window
28.Cohen, Daniel A.、Zarowin, Paul(2010)。Accrual-based and real earnings management activities around seasoned equity offerings。Journal of Accounting and Economics,50(1),2-19。  new window
29.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
30.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
31.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
32.Ashbaugh-Skaife, H.、Collins, D. W.、Kinney, W. R. Jr.、LaFond, R.(2009)。The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity。Journal of Accounting Research,47(1),1-43。  new window
33.Hammersley, Jacqueline S.、Myers, Linda A.、Shakespeare, Catherine(2008)。Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under Section 302 of the Sarbanes Oxley Act of 2002。Review of Accounting Studies,13(1),141-165。  new window
34.Altamuro, J.、Beatty, A.(2010)。How does Internal Control Regulation Affect Financial Reporting?。Journal of Accounting and Economics,49(1/2),58-74。  new window
35.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。  new window
36.Donelson, D. C.、Ege, M. S.、McInnis, J. M.(2017)。Internal Control Weaknesses and Financial Reporting Fraud。Auditing: A Journal of Practice & Theory,36,45-69。  new window
37.Lenard, M. J.、Petruska, K. A.、Alam, P.、Yu, B.(2016)。Internal Control Weaknesses and Evidence of Real Activities Manipulation。Advances in Accounting, incorporating Advances in International Accounting,33,47-58。  new window
38.蘇裕惠(2005)。揭開企業財務運作的神秘面紗--沙賓法案404完全解析。勤業眾信通訊,2005(3月號),6-13。  延伸查詢new window
39.Armstrong, C.、Foster, G.、Taylor, D.(2016)。Abnormal accruals in newly public companies: Opportunistic misreporting or economic activity?。Management Science,62,1316-1338。  new window
40.Barber, B. M.、Lyon, J. D.(1996)。Detecting long-run abnormal stock returns: The empirical power and specification of test statistics。The Journal of Finance,43(3),341-372。  new window
41.Billings, M. B.、Lewis-Western, M. F.(2016)。When does pre IPO financial reporting trigger post IPO legal consequences?。Contemporary Accounting Research,33,378-411。  new window
42.Chaney, P. K.、Jeter, D. C.、Lewis, C. M.(1998)。The use of accruals in income smoothing: a permanent earnings hypothesis。Advances in Quantitative Analysis of Finance and Accounting,6,103-135。  new window
43.Chen, Y.、Knechel, W. R.、Marisetty, V. B.、Truong, C.、Veeraraghavan, M.(2017)。Board independence and internal control weakness: Evidence from SOX 404 disclosures。Auditing: A Journal of Practice and Theory,36(2),45-62。  new window
44.Choudhary, P.、Koester, A.、Shevlin, T.(2016)。Measuring income tax accrual quality。Review of Accounting Studies,21(1),89-139。  new window
45.Jacoby, G.、Li, Y.、Li, T.、Zheng, S. X.(2018)。Internal control weakness, investment and firm valuation。Finance Research Letters,25,165-171。  new window
46.Ji, X.-D.、Lu, W.、Qu, W.(2017)。Voluntary disclosure of internal control weakness and earnings quality: Evidence from China。International Journal of Accounting,52(1),27-44。  new window
47.Li, H.、Pincus, M.、Rego, S.(2008)。Market reaction to events surrounding the Sarbanes-Oxley Act of 2002 and earning management。Journal of Law and Economics,51,111-134。  new window
48.Li, Y.、Li, X.、Xiang, E.、Djajadikerta, H. G.(2020)。Financial distress, internal control, and earnings management: Evidence from China。Journal of Contemporary Accounting and Economics,16。  new window
49.Lin, Y. H.、Wu, R. S.(2020)。Managerial optimism or managerial opportunism: From a seasoned equity offerings perspective。Asia-Pacific Journal of Accounting and Economics,27,630-647。  new window
50.Lin, Z.、Liu, M.、Noronha, C.(2016)。The impact of corporate governance on informative earnings management in the Chinese market。Abacus,52,568-609。  new window
51.Linck, J. S.、Netter, J.、Shu, T.(2013)。Can managers use discretionary accruals to ease financial constraints? Evidence from discretionary accruals prior to investment。The Accounting Review,88,2117-2143。  new window
52.Pham, H. Y.、Chung, R. Y. M.、Roca, E.、Bao, B. H.(2019)。Discretionary accruals: Signalling or earnings management in Australia?。Accounting and Finance,59,1383-1413。  new window
53.Robin, Ashok、Wu, Qiang(2015)。Firm growth and the pricing of discretionary accruals。Review of Quantitative Finance and Accounting,45(3),561-590。  new window
54.劉啟群(19990700)。我國金融業會計損益項目季別分析:盈餘管理間接測試法。會計評論,31,63-79。new window  延伸查詢new window
55.Baker, Malcolm P.、Wurgler, Jeffrey(2002)。Market Timing and Capital Structure。The Journal of Finance,57(1),1-32。  new window
56.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review,77(Suppl. 1),35-59。  new window
57.Doyle, Jeffrey T.、Ge, Weili、McVay, Sarah(2007)。Accruals quality and internal control over financial Reporting。The Accounting Review,82(5),1141-1170。  new window
58.Guay, Wayne R.、Kothari, S. P.、Watts, Ross L.(1996)。A Market-Based Evaluation of Discretionary Accrual Models。Journal of Accounting Research,34(Supplement),83-105。  new window
59.Ashbaugh-Skaife, H.、Collins, D. W.、Kinney, W. R. Jr.、LaFond, R.(2008)。The effect of SOX internal control deficiencies and their remediation on accrual quality。The Accounting Review,83(1),217-250。  new window
研究報告
1.Bedard, J.(2006)。Reported internal control deficiencies and earnings quality。Université Laval。  new window
2.Berger, P.、Li, F.、Wong, F.(2005)。The impact of Sarbanes-Oxley on cross-listed companies。University of Chicago。  new window
3.Hogan, C.、Wilkins, M.(2005)。Do internal control weaknesses result in lower earnings quality? Implications and evidence from the audit risk model。Southern Methodist University。  new window
圖書
1.Securities and Exchange Commission(2002)。Certification of disclosure in companies' quarterly and annual reports。Securities and Exchange Commission。  new window
2.U.S. House of Representatives(2005)。The Impact of the Sarbanes-Oxley Act: Hearing Before the Committee on Financial Services。Government Printing Office。  new window
3.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
其他
1.Donaldson, W.(2005)。Testimony concerning the impact of the Sarbanes-Oxley Act before the House Committee on Financial Services,https://www.sec.gov/news/testimony/ts042105whd.htm。  new window
 
 
 
 
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