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題名:The Effect of Accounting Conservatism on Cash Holdings: In Consideration of Agency Cost
書刊名:會計與公司治理
作者:龎玉涓何素秋林宜勉
作者(外文):Parng, Yuh-jiuanHo, Su-chiuLin, Yi-mien
出版日期:2021
卷期:16:2
頁次:頁67-93
主題關鍵詞:會計穩健原則代理成本現金持有預防動機融資選擇Accounting conservatismAgency costsCash holdingsPrecautionary motiveFinancing choice
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:38
  • 點閱點閱:4
期刊論文
1.Hui, K. W.、Klasa, S.、Yeung, P. E.(2012)。Corporate suppliers and customers and accounting conservatism。Journal of Accounting and Economics,53(1/2),115-135。  new window
2.Kim, Y.、Li, S.、Pan, C. H.、Zuo, Luo(2013)。The role of accounting conservatism in the equity market: Evidence from seasoned equity offerings。The Accounting Review,88(4),1327-1356。  new window
3.Louis, H.、Sun, A. X.、Urcan, O.(2012)。Value of cash holdings and accounting conservatism。Contemporary Accounting Research,29(4),1249-1271。  new window
4.李馨蘋、莊宗憲(20070600)。公司治理機制與公司績效之實證研究。東吳經濟商學學報,57,1-27。new window  延伸查詢new window
5.McLean, R. David(2011)。Share issuance and cash savings。Journal of Financial Economics,99(3),693-715。  new window
6.Han, Seungjin、Qiu, Jiaping(2007)。Corporate Precautionary Cash Holdings。Journal of Corporate Finance,13(1),43-57。  new window
7.Watts, Ross L.(2003)。Conservatism in Accounting Part II: Evidence and Research Opportunities。Accounting Horizons,17(4),287-301。  new window
8.Tong, Z.(2010)。CEO Risk Incentives and Corporate Cash Holdings。Journal of Business Finance & Accounting,37(9/10),1248-1280。  new window
9.Kravet, T. D.(2014)。Accounting conservatism and managerial risk-taking: Corporate acquisitions。Journal of Accounting and Economics,57(2/3),218-240。  new window
10.Palazzo, Berardino(2012)。Cash holdings, risk, and expected returns。Journal of Financial Economics,104(1),162-185。  new window
11.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics,20(1/2),293-315。  new window
12.Kalcheva, I.、Lins, K. V.(2007)。International evidence on cash holdings and expected managerial agency problem。Review of Financial Studies,20(4),1087-1112。  new window
13.Myers, Stewart C.、Rajan, Raghuram G.(1998)。The Paradox of Liquidity。Quarterly Journal of Economics,113(3),733-771。  new window
14.Itzkowitz, J.(2013)。Customers and cash: How relationships affect suppliers' cash holdings。Journal of Corporate Finance,19,159-180。  new window
15.Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness。Journal of Accounting & Economics,39(1),83-128。  new window
16.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。  new window
17.LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review,83(2),447-478。  new window
18.Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons,17(3),207-221。  new window
19.Denis, Diane K.(2001)。Twenty-five Years of Corporate Governance Research and counting。Review of Financial Economics,10(3),191-212。  new window
20.Bhuiyan, M. B. U.、Hooks, J.(2019)。Cash holding and over-investment behavior in firms with problem directors。International Review of Economics Finance,61,35-51。  new window
21.Caskey, J.、Laux, V.(2017)。Corporate Governance, Accounting Conservatism, and Manipulation。Management Science,63(2),279-585。  new window
22.Jiang, Z.、Lie, E.(2016)。Cash holding adjustments, and managerial entrenchment。Journal of Corporate Finance,36,190-205。  new window
23.Lin, C. M.、Chan, M. L.、Chien, I. H.、Li, K. H.(2018)。The relationship between cash value and accounting conservatism: The role of controlling shareholders。International Review of Economics and Finance,55,233-245。  new window
24.Lozano, M. B.、Yaman, S.(2020)。The European Financial Crisis and Firm's Cash Holding Policy: An Analysis of the Precautionary Motive。Global Policy,11,84-94。  new window
25.Opler, T.、Pinkowitz, L.、Stulz, R.、Williamson, R.(1999)。The determinants and Implications of cash holdings。Journal of Financial Economics,52(1),3-46。  new window
26.Tong, Z.(2011)。Firm diversification and the value of corporate cash holding。Journal of Corporate Finance,17(3),741-758。  new window
27.Zhong, Y.、Li, W.(2017)。Accounting Conservatism: A Literature Review。Australian Accounting Review,27(2),195-213。  new window
28.Agrawal, A.、Mandelker, G. N.(1990)。Large Shareholders and the Monitoring of Managers: The Case of Anti-takeover Charter Amendments。Journal of Financial and Quantitative Analysis,25(2),143-161。  new window
29.Ahmed, A. S.、Duellman, S.(2011)。Evidence on the role of accounting conservatism in monitoring managers' investment decisions。Accounting & Finance,51(3),609-633。  new window
30.Ang, James S.、Cole, Rebel A.、Lin, James Wuh(2000)。Agency Costs and Ownership Structure。Journal of Finance,55(1),81-106。  new window
31.Bates, Thomas W.、Kahle, Kathleen M.、Stulz, René M.(2009)。Why do U.S. firms hold so much more cash than they used to?。The Journal of Finance,64(5),1985-2021。  new window
32.Beaver, W. H.、Ryan, S. G.(2005)。Conditional and unconditional conservatism: Concepts and modeling。Review of Accounting Studies,10(2/3),269-309。  new window
33.Denis, David J.、Denis, Diane K.、Sarin, Atulya(1997)。Ownership Structure and Top Executive Turnover。Journal of Financial Economics,45(2),193-221。  new window
34.Denis, David J.、Sibilkov, Valeriy(2010)。Financial Constraints, Investment, and the Value of Cash Holdings。The Review of Financial Studies,23(1),247-269。  new window
35.Frank, Murray Z.、Goyal, Vidhan K.(2003)。Testing the Pecking Order Theory of Capital Structure。Journal of Financial Economics,67(2),217-248。  new window
36.Jensen, M. C.(2004)。The agency cost of overvalued equity and the current state of corporate finance。European Financial Management,10(4),549-565。  new window
37.Knezevic, L.、Pahor, M.(2004)。The Influence of Management Turnover on Enterprise Performance and Corporate Governance: The Case of Slovenia。Economic and Business Review for Central and South-Eastern Europe,6(4),297-324。  new window
38.Opler, T.、Titman, S.(1993)。The Determinants of Leveraged Buyout Activity: Free Cash Flow vs. Financial Distress Costs。Journal of Finance,48(5),1985-1999。  new window
39.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review,76(2),323-329。  new window
40.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
研究報告
1.Pinkowitz, L.、Williamson, R.(2004)。What is a dollar worth? The market value of cash holdings。Georgetown University。  new window
圖書
1.Berle, Adolph、Means, Garliner(1932)。The Modern Corporation and Private Property。New York:McMillian。  new window
2.Keynes, J. M.(1936)。The General Theory of Employment, Interest and Money。Collection edition Harcourt Brace。  new window
 
 
 
 
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