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題名:實質盈餘管理、公司治理、高階經理人報酬
書刊名:全球管理與經濟
作者:李崑進羅進水李怡慧
作者(外文):Lee, Kun-chinLo, Chin-shuiLi, Yi-hui
出版日期:2021
卷期:17:1
頁次:頁17-34
主題關鍵詞:經理人薪酬實質盈餘管理公司治理Top management compensationReal earnings managementCorporate governance
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:72
  • 點閱點閱:7
期刊論文
1.Laux, Christian、Laux, Volker(2009)。Board Committees, CEO Compensation, and Earnings Management。The Accounting Review,84(3),869-891。  new window
2.Goh, B. W.(2009)。Audit committees, boards of directors, and remediation of material weaknesses in internal control。Contemporary Accounting Research,26(2),549-579。  new window
3.陳玉麟(20120100)。企業策略、非財務績效衡量與總經理薪酬:電子業證據。會計評論,54,117-150。new window  延伸查詢new window
4.Mishra, C. S.、McConaughy, D. L.、Gobeli, D. H.(2000)。Effectiveness of CEO pay-for-performance。Review of Financial Economics,9(1),1-13。  new window
5.Hermalin, Benjamin E.(2005)。Trends in corporate governance。The Journal of Finance,60(5),2351-2384。  new window
6.Bergstresser, Daniel、Philippon, Thomas(2006)。CEO incentives and earnings management。Journal of Financial Economics,80(3),511-529。  new window
7.范宏書、陳慶隆(20130700)。第34號財務會計準則公報對盈餘與權益帳面價值的價質攸關性之影響。管理評論,32(3),1-23。new window  延伸查詢new window
8.Krishnan, Gopal V.、Visvanathan, Gnanakumar(2008)。Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism。Contemporary Accounting Research,25(3),827-858。  new window
9.Babenko, I.(2009)。Share repurchases and pay-performance sensitivity of employee compensation contracts。The Journal of Finance,64(1),117-150。  new window
10.Cheng, Qiang、Warfield, Terry D.(2005)。Equity incentives and earnings management。The Accounting Review,80(2),441-476。  new window
11.周雅英、姚維仁、陳沂芳(20150600)。薪酬委員會打得到肥貓嗎?以高管、董監超額薪酬角度探討薪酬委員會品質之決定因素。管理學報,32(2),109-134。new window  延伸查詢new window
12.Aggarwal, R.、Rao, R. P.(1990)。Institutional ownership and distribution of equity returns。The Financial Review,25(2),211-229。  new window
13.Brickley, James A.、Lease, Ronald C.、Smith, Clifford W. Jr.(1988)。Ownership Structure and Voting on Antitakeover Amendments。Journal of Financial Economics,20,267-291。  new window
14.Shleifer, Andrei、Vishny, Robert W.(1986)。Large shareholders and corporate control。Journal of Political Economy,94(3 Part 1),461-488。  new window
15.楊朝旭、吳幸蓁(20030100)。總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究。會計評論,36,55-87。new window  延伸查詢new window
16.Jiraporn, Pornsit、Miller, Gary A.、Yoon, Soon Suk、Kim, Young S.(2008)。Is Earnings Management Opportunistic or Beneficial? An Agency Theory Perspective。International Review of Financial Analysis,17(3),622-634。  new window
17.Gupta, M.、Pevzner, M.、Seethamraju, C.(2010)。Implications of absorption costing for firm performance and valuation。Contemporary Accounting Research,27(3),889-922。  new window
18.黃振豊、陳薇如、張雅婷(20160600)。核心代理問題之道德風險對高階經理人薪酬與企業績效關係之影響。管理學報,33(2),213-238。new window  延伸查詢new window
19.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
20.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
21.Chi, Wuchun、Lisic, Ling Lei、Pevzner, Mikhail(2011)。Is enhanced audit quality associated with greater real earnings management?。Accounting Horizons,25(2),315-335。  new window
22.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。  new window
23.Core, John E.、Holthausen, Robert W.、Larcker, David F.(1999)。Corporate governance, chief executive officer compensation, and firm performance。Journal of Financial Economics,51(3),371-406。  new window
24.許永聲、陳雪如、黃勝華(20200100)。激勵性薪酬結構對盈餘管理選擇策略的影響。管理評論,39(1),43-66+141-161。new window  延伸查詢new window
25.洪玉舜、王泰昌(20050700)。績效衡量指標在高階主管現金薪酬契約中之相對重要性。證券市場發展季刊,17(2)=66,35-100。new window  延伸查詢new window
26.戴怡蕙、曾智揚(20190500)。內部董事薪酬合約與控制股東股份控制權與現金流量權偏離程度之關聯。當代會計,20(1),29-66。new window  延伸查詢new window
27.Fama, Eugene F.(1980)。Agency Problems and the Theory of the Firm。Journal of Political Economy,88(2),288-307。  new window
28.Claessens, Stijn、Djankov, Simeon、Fan, Joseph P. H.、Lang, Larry H. P.(2002)。Disentangling the Incentive and Entrenchment Effects of Large Shareholdings。The Journal of Finance,57(6),2741-2771。  new window
29.Lippert, R. L.、Moore, W. T.(1994)。Compensation Contracts of Chief Executive Officers Determinants of Pay-Performance Sensitivity。The Journal of Financial Research,17(3),321-332。  new window
30.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。  new window
31.黃劭彥、王登仕、張森河、蔡欣儒(20150600)。虧損公司董監事自肥與盈餘管理。證券市場發展季刊,27(2)=106,59-98。new window  延伸查詢new window
32.Jensen, Michael C.、Murphy, Kevin J.(1990)。Performance Pay and Top-Management Incentives。Journal of Political Economy,98(2),225-264。  new window
33.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
34.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
35.Donaldson, L.、Davis, J. H.(1991)。Stewardship theory or agency theory: CEO governance and shareholder returns。Australia Journal of Management,16,49-64。  new window
36.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
37.Becker, Bo(2006)。Wealth and Executive Compensation。Journal of Finance,61(1),379-397。  new window
會議論文
1.Himmelberg, C. P.、Hubbard, R. G.(2000)。Incentive Pay and the Market for CEOs: An Analysis of Pay-for-Performance Sensitivity。Tuck-JFE Contemporary Corporate Governance Conference。  new window
學位論文
1.陳軒晟(2014)。實質與應計基礎盈餘管理 : 權益性薪酬與市場評價的影響(碩士論文)。國立成功大學。  延伸查詢new window
2.謝佑承(2017)。不同生命週期下核心代理問題對高階經理人薪酬之影響:以電子業為例(碩士論文)。淡江大學。  延伸查詢new window
 
 
 
 
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