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題名:企業揭露品質與經理人能力之關聯:以強制管理階層盈餘預測修正為例
書刊名:會計審計論叢
作者:潘健民黃郁茜
作者(外文):Pan, Kevin Chien-minHuang, Yu-chien
出版日期:2021
卷期:11:2
頁次:頁43-83
主題關鍵詞:管理階層盈餘預測強制盈餘預測修正揭露品質經理人能力Management earnings forecastsMandatory earnings forecasts revisionsDisclosure qualityManagerial ability
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:47
  • 點閱點閱:5
期刊論文
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27.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
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29.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
30.林維珩、陳昭蓉(20051000)。股票市場對強制性財務預測誤差預期之研究。管理學報,22(5),585-606。new window  延伸查詢new window
31.Frost, C. A.(1997)。Disclosure Policy Choices of UK Firms Receiving Modified Audit Reports。Journal of Accounting & Economics,23(2),163-187。  new window
32.Cheng, E. C. M.、Courtenay, S. M.(2006)。Board composition, regulatory regime and voluntary disclosure。The International Journal of Accounting,41(3),262-289。  new window
33.Bamber, L. S.、Jiang, J. X.、Wang, I. Y.(2010)。What's My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure。Accounting Review,85(4),1131-1162。  new window
34.金成隆、林修葳、張永芳(19990400)。強制性財務預測誤差與盈餘管理關係--20%門檻限制影響之研究。中國財務學刊,7(1),59-96。new window  延伸查詢new window
35.Hribar, Paul、Yang, Holly(2016)。CEO overconfidence and management forecasting。Contemporary Accounting Research,33(1),204-227。  new window
36.Baginski, S. P.、Hassell, J. M.、Kimbrough, M. D.(2002)。The effect of legal environment on voluntary disclosure: Evidence from management earnings forecasts issued in U.S. and Canadian Markets。The Accounting Review,77(1),25-50。  new window
37.Healy, Paul M.、Hutton, Amy P.、Palepu, Krishna G.(1999)。Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure。Contemporary Accounting Research,16(3),485-520。  new window
38.Trueman, Brett(1986)。Why do managers voluntarily release earnings forecasts?。Journal of Accounting and Economics,8(1),53-71。  new window
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41.Nagata, K.、Nguyen, P.(2017)。Ownership structure and disclosure quality: Evidence from management forecasts revisions in Japan。Journal of Accounting and Public Policy,36(6),451-467。  new window
42.Ajinkya, Bipin、Bhojraj, Sanjeev、Sengupta, Partha(2005)。The association between outside directors, institutional investors and the properties of management earnings forecasts。Journal of Accounting Research,43(3),343-376。  new window
43.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
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45.Botosan, Christine A.(1997)。Disclosure level and the cost of equity capital。The Accounting Review,72(3),323-349。  new window
46.Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy,22(4),325-345。  new window
47.Nagar, V.、Nanda, D.、Wysocki, P.(2003)。Discretionary Disclosure and Stock-Based Incentives。Journal of Accounting and Economics,34(1-3),283-309。  new window
48.Cho, M.、Hah, Y. D.、Kim, O.(2011)。Optimistic bias in management forecasts by Japanese firms to avoid forecasting losses。The International Journal of Accounting,46(1),79-101。  new window
49.Higgins, H. N.(2013)。Do Stock-for-Stock Merger Acquirers Manage Earnings? Evidence from Japan。Journal of Accounting and Public Policy,32(1),44-70。  new window
50.Ota, K.(2010)。The value relevance of management forecasts and their impact on analysts' forecasts: Empirical evidence from Japan。Abacus,46(1),28-59。  new window
51.Pan, C. M. K.(2016)。Classification Shifting through Extraordinary Items: Evidence from Japan。Waseda Commercial Review,446,357-387。  new window
52.潘健民(20190500)。Association between Earnings Management and Management Earnings Forecasts: Evidence from Mandatory Revisions。當代會計,20(1),67-90。new window  new window
53.Wang, M.、Hussainey, K.(2013)。Voluntary forward-looking statements driven by corporate governance and their value relevance。Journal of Accounting and Public Policy,32(3),26-49。  new window
54.Lang, M. H.、Lundholm, R. J.(1993)。Cross-sectional determinants of analyst ratings of corporate disclosures。Journal of Accounting Research,31(2),246-271。  new window
55.金成隆、紀信義、林裕凱(20051000)。強制性財務預測與法人說明會關聯性之研究。管理學報,22(5),629-651。new window  延伸查詢new window
56.Coller, Maribeth、Yohn, Teri Lombardi(1997)。Management Forecasts and Information Asymmetry: An Examination of Bid-Ask Spreads。Journal of Accounting Research,35(2),181-191。  new window
57.Collins, D. W.、Kothari, S. P.(1989)。An Analysis of Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients。Journal of Accounting and Economics,11(2/3),143-181。  new window
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研究報告
1.Koch, A. S.(2002)。Financial distress and the credibility of management earnings forecasts。Carnegie Mellon University。  new window
2.Chen, S.(2004)。Why do managers fail to meet their own forecasts?。  new window
3.Carter, M. E.、Franco, F.、Tuna, A. I.(2010)。Premium pay for executive talent: An empirical analysis。Boston:Boston College。  new window
4.Brown, S.、Hillegeist, S. A.、Lo, K.(2004)。Management forecasts and litigation risk。Emory University:Northwestern University:University of British Columbia。  new window
5.Frost, C. A.(1996)。Characteristics and information value of corporate disclosures of forward-looking information in global equity markets。University of North Texas。  new window
 
 
 
 
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