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題名:經理人能力與盈餘管理之關聯
書刊名:當代會計
作者:潘健民李佳芮
作者(外文):Pan, Kevin Chien-minLee, Chia-jui
出版日期:2021
卷期:22:2
頁次:頁251-281
主題關鍵詞:經理人能力應計項目盈餘管理實質盈餘管理日本Managerial abilityAccrual-based earnings managementReal earnings managementJapan
原始連結:連回原系統網址new window
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  • 共同引用共同引用:0
  • 點閱點閱:7
期刊論文
1.Sweeney, A. P.(1994)。Debt-covenant violations and managers' accounting responses。Journal of Accounting & Economics,17(3),281-308。  new window
2.Demerjian, P. R.、Lewis, M. F.、Lev, B.、McVay, S. E.(2013)。Managerial Ability and Earnings Quality。The Accounting Review,88(2),463-498。  new window
3.Milbourn, Todd T.(2003)。CEO Reputation and Stock-Based Compensation。Journal of Financial Economics,68(2),233-262。  new window
4.Switzer, L. N.、Bourdon, J. F.(2011)。Management quality and operating performance: Evidence for Canadian IPOs。International Journal of Business,16(2),133-149。  new window
5.Fee, C. E.、Hadlock, C. J.(2003)。Raids, rewards, and reputations in the market for managerial talent。The Review of Financial Studies,16(4),1315-1357。  new window
6.Miller, D.、Toulouse, J. M.(1986)。Chief executive personality and corporate strategy and structure in small firms。Management Science,32(11),1389-1409。  new window
7.Baber, W. R.、Fairfield, P. M.、Haggard, J. A.(1991)。The effect of concern about reported income on discretionary spending decisions: The case of research and development。The Accounting Review,66(4),818-829。  new window
8.Healy, P. M.、Palepu, K. G.(1990)。Effectiveness of accounting-based dividend covenants。Journal of Accounting and Economics,12(1-3),97-123。  new window
9.Chemmanur, T. J.、Paeglis, I.(2005)。Management quality, certification, and initial public offerings。Journal of Financial Economics,76(2),331-368。  new window
10.Burgstahler, D.、Eames, M.(2006)。Management of Earnings and Analysts Forecasts to Achieve Zero and Small Positive Earnings Surprises。Journal of Business Finance & Accounting,33(5/6),633-652。  new window
11.Cahan, S. F.(1992)。The effect of antitrust investigations on discretionary accruals: A refined test of the political-cost hypothesis。The Accounting Review,67(1),77-95。  new window
12.Carmeli, A.、Tishler, A.(2004)。Resources, Capabilities, and the Performance of Industrial Firms: A Multivariate Analysis。Managerial and Decision Economics,25(6/7),299-315。  new window
13.Herrmann, D.、Inoue, T.、Thomas, W. B.(2003)。The sale of assets to manage earnings in Japan。Journal of Accounting Research,41(1),89-108。  new window
14.Demerjian, Peter R.、Lev, Baruch、McVay, Sarah E.(2012)。Quantifying managerial ability: A new measure and validity tests。Management Science,58(7),1229-1248。  new window
15.Ge, W.、Matsumoto, D.、Zhang, J. L.(2011)。Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices。Contemporary Accounting Research,28(4),1141-1179。  new window
16.Aier, Jagadison K.、Comprix, Joseph、Gunlock, Matthew T.、Lee, Deanna(2005)。The Financial Expertise of CFOs and Accounting Restatements。Accounting Horizons,19(3),123-135。  new window
17.Collins, Julie H.、Shackelford, Douglas A.、Wahlen, James M.(1995)。Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes。Journal of Accounting Research,33(2),263-291。  new window
18.Aharony, Joseph、Lin, Chan Jane、Loeb, Martin P.(1993)。Initial Public Offerings, Accounting Choices, and Earnings Management。Contemporary Accounting Research,10(1),61-81。  new window
19.Hambrick, Donald C.、Mason, Phyllis A.(1984)。Upper echelons: the organization as a reflection of its top managers。Academy of Management Review,9(2),193-206。  new window
20.Herrmann, P.(2002)。The influence of CEO characteristics on the international diversification of manufacturing firms: an empirical study in the United States。International Journal of Management,19(2),279-289。  new window
21.Bergstresser, D.、Philippon, T.(2006)。CEO incentives and earnings management。Journal of Financial Economics,80(3),511-529。  new window
22.Skinner, D. J.、Sloan, R. G.(2002)。Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio。Review of Accounting Studies,7(2/3),289-312。  new window
23.Guo, J.、Huang, P.、Zhang, Y.、Zhou, N.(2015)。Foreign ownership and real earnings management: Evidence from Japan。Journal of International Accounting Research,14(2),185-213。  new window
24.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review,53(1),112-134。  new window
25.Teoh, Siew Hong、Welch, Ivo、Wong, T. J.(1998)。Earnings management and the underperformance of seasoned equity offerings。Journal of Financial Economics,50(1),63-99。  new window
26.Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review,73(3),305-333。  new window
27.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
28.Chen, J.、Duh, R.-R.、Hsu, A. W.-H.、Pan, C.-M.(2015)。Can Anglo-Saxon Audit Committee Scheme Improve Earnings Quality in non-Anglo-Saxon Environments?。Journal of Contemporary Accounting & Economics,11(1),61-74。  new window
29.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
30.Barton, Jan、Simko, Paul J.(2002)。The Balance Sheet as an Earnings Management Constraint。The Accounting Review,77(Supplement),1-27。  new window
31.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
32.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
33.Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics,40(1-3),3-73。  new window
34.Gunny, Katherine A.(2010)。The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks。Contemporary Accounting Research,27(3),855-888。  new window
35.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
36.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
37.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。  new window
38.Matsumoto, Dawn A.(2002)。Management's Incentives to Avoid Negative Earnings Surprises。The Accounting Review,77(3),483-514。  new window
39.DeAngelo, Linda E.(1986)。Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders。The Accounting Review,61(3),400-420。  new window
40.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。  new window
41.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics,24(1),99-126。  new window
42.Rajgopal, S.、Shevlin, T.、Zamora, V.(2006)。CEOs' outside employment opportunities and the lack of relative performance evaluation in compensation contracts。The Journal of Finance,61(4),1813-1844。  new window
43.Pan, C. M. K.(2016)。Classification Shifting through Extraordinary Items: Evidence from Japan。Waseda Commercial Review,446,357-387。  new window
44.Terviö, M.(2008)。The difference that CEOs make: An assignment model approach。American Economic Review,98(3),642-668。  new window
45.Andreou, P. C.、Karasamani, I.、Louca, C.、Ehrlich, D.(2017)。The impact of managerial ability on crisis period corporate investment。Journal of Business Research,79,107-122。  new window
46.Dechow, Patricia M.、Skinner, Douglas J.(2000)。Earnings management: Reconciling the views of accounting academics, practitioners, and regulators。Accounting Horizons,14(2),235-250。  new window
47.Bertrand, Marianne、Schoar, Antoinette(2003)。Managing with Style: The Effect of Managers on Firm Policies。The Quarterly Journal of Economics,118(4),1169-1208。  new window
48.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
49.Cohen, Daniel A.、Dey, Aiyesha、Lys, Thomas Z.(2008)。Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods。The Accounting Review,83(3),757-787。  new window
會議論文
1.Carter, M. E.、Franco, F.、Tuna, A. I.(2010)。Premium pay for executive talent: An empirical analysis。AAA 2011 Management Accounting Section (MAS) Meeting。  new window
 
 
 
 
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