期刊論文1. | Francis, J. R.、Khurana, I. K.、Pereira, R.(2005)。Disclosure Incentives and Effects on Cost of Capital around the World。The Accounting Review,80(4),1125-1162。 |
2. | Wallace, R. S. O.、Naser, K.(1995)。Firm-Specific Determinants of the Comprehensiveness of Mandatory Disclosure in the Corporate Annual Reports of Firms Listed on the Stock Exchange of Hong Kong。Journal of Accounting and Public Policy,14(4),311-368。 |
3. | Demerjian, P. R.、Lewis, M. F.、Lev, B.、McVay, S. E.(2013)。Managerial Ability and Earnings Quality。The Accounting Review,88(2),463-498。 |
4. | Rogers, Jonathan L.、Stocken, Phillip C.(2005)。Credibility of Management Forecasts。The Accounting Review,80(4),1233-1260。 |
5. | Xiao, J. Z.、Yang, H.、Chow, C. W.(2004)。The Determinants and Characteristics of Voluntary Internet-based Disclosures by Listed Chinese Companies。Journal of Accounting and Public Policy,23(3),191-225。 |
6. | Milbourn, Todd T.(2003)。CEO Reputation and Stock-Based Compensation。Journal of Financial Economics,68(2),233-262。 |
7. | 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。 |
8. | Bushee, Brian J.、Noe, Christopher F.(2000)。Corporate disclosure practices, institutional investors, and stock return volatility。Journal of Accounting Research,38(Suppl.),171-202。 |
9. | Switzer, L. N.、Bourdon, J. F.(2011)。Management quality and operating performance: Evidence for Canadian IPOs。International Journal of Business,16(2),133-149。 |
10. | Waymire, G.(1985)。Earnings volatility and voluntary management forecast disclosure。Journal of Accounting Research,23(1),268-295。 |
11. | Kasznik, Ron、Lev, Baruch(1995)。To warn or not to warn: Management disclosures in the face of an earnings surprise。The Accounting Review,70(1),113-134。 |
12. | 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。 |
13. | Chemmanur, T. J.、Paeglis, I.、Simonyan, K.(2009)。Management quality, financial and investment policies, and asymmetric information。Journal of Financial & Quantitative Analysis,44(5),1045-1079。 |
14. | Meek, G. K.、Roberts, C. B.、Gray, S. J.(1995)。Factors influencing voluntary annual report disclosures by U.S., U.K. and continental European multinational corporations。Journal of International Business Studies,26(3),555-572。 |
15. | John, Kose、Senbet, Lemma W.(1998)。Corporate Governance and Board Effectiveness。Journal of Banking and Finance,22(4),371-403。 |
16. | Hossain, M.、Perera, M. H. B.、Rahman, A. R.(1995)。Voluntary disclosure in the annual reports of New Zealand Companies。Journal of International Financial Management and Accounting,6(1),69-87。 |
17. | 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。 |
18. | Francis, J.、Huang, A. H.、Rajgopal, S.、Zang, A. Y.(2008)。CEO reputation and earnings quality。Contemporary Accounting Research,25(1),109-147。 |
19. | 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。 |
20. | Wang, I. Y.(2007)。Private Earnings Guidance and Its Implications for Disclosure Regulation。The Accounting Review,82(5),1299-1332。 |
21. | Kwak, B.、Ro, B. T.、Suk, I.(2012)。The composition of top management with general counsel and voluntary information disclosure。Journal of Accounting and Economics,54(1),19-41。 |
22. | Bamber, L. S.、Cheon, Y. S.(1998)。Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices。Journal of Accounting Research,36(2),167-190。 |
23. | Skinner, D. J.(1997)。Earnings disclosures and stockholder lawsuits。Journal of Accounting and Economics,23(3),249-282。 |
24. | Skinner, Douglas J.(1994)。Why firms voluntarily disclose bad News?。Journal of Accounting Research,32(1),38-60。 |
25. | Karamanou, Irene、Vafeas, Nikos(2005)。The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis。Journal of Accounting Research,43(3),453-486。 |
26. | Baik, B.、Farber, D. B.、Lee, S. S.(2011)。CEO ability and management earnings forecasts。Contemporary Accounting Research,28(5),1645-1668。 |
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。 |
28. | 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。 |
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。 |
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。 延伸查詢 |
31. | Frost, C. A.(1997)。Disclosure Policy Choices of UK Firms Receiving Modified Audit Reports。Journal of Accounting & Economics,23(2),163-187。 |
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。 |
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。 |
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。 延伸查詢 |
35. | Hribar, Paul、Yang, Holly(2016)。CEO overconfidence and management forecasting。Contemporary Accounting Research,33(1),204-227。 |
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。 |
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。 |
38. | Trueman, Brett(1986)。Why do managers voluntarily release earnings forecasts?。Journal of Accounting and Economics,8(1),53-71。 |
39. | Verrecchia, Robert E.(1983)。Discretionary disclosure。Journal of Accounting and Economics,5(1),179-194。 |
40. | Kato, K.、Skinner, D. J.、Kunimura, M.(2009)。Management forecasts in Japan: An empirical study of forecasts that are effectively mandated。The Accounting Review,84(5),1575-1606。 |
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。 |
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。 |
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。 |
44. | Leuz, C.、Wysocki, P. D.(2016)。The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research。Journal of Accounting Research,54(2),525-622。 |
45. | Botosan, Christine A.(1997)。Disclosure level and the cost of equity capital。The Accounting Review,72(3),323-349。 |
46. | Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy,22(4),325-345。 |
47. | Nagar, V.、Nanda, D.、Wysocki, P.(2003)。Discretionary Disclosure and Stock-Based Incentives。Journal of Accounting and Economics,34(1-3),283-309。 |
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。 |
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。 |
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。 |
51. | Pan, C. M. K.(2016)。Classification Shifting through Extraordinary Items: Evidence from Japan。Waseda Commercial Review,446,357-387。 |
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。 |
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。 |
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。 |
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。 延伸查詢 |
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。 |
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。 |
58. | Bertrand, Marianne、Schoar, Antoinette(2003)。Managing with Style: The Effect of Managers on Firm Policies。The Quarterly Journal of Economics,118(4),1169-1208。 |
59. | 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。 |
60. | Diamond, Douglas W.、Verrecchia, Robert E.(1991)。Disclosure, Liquidity, and the Cost of Capital。The Journal of Finance,46(4),1325-1359。 |