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題名:Applying Digital Analysis to Corporate Governance and Financial Reporting Quality during Global Financial Upheavals
書刊名:International Journal of Business and Information
作者:Lin, Li-jungWang, Teng-shihLin, Fengyi
出版日期:2018
卷期:13:3
頁次:頁295-320
主題關鍵詞:Corporate governanceFinancial reporting qualityDigit analysis
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:29
  • 點閱點閱:3
期刊論文
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17.Doyle, Jeffrey T.、Ge, Weili、McVay, Sarah(2007)。Determinants of Weaknesses in Internal Control over Financial Reporting。Journal of Accounting and Economics,44(1/2),193-223。  new window
18.Francis, Jennifer R.、LaFond, Ryan、Olsson, Per M.、Schipper, Katherine(2005)。The Market Pricing of Accruals Quality。Journal of Accounting and Economics,39(2),295-327。  new window
19.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。  new window
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24.Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics,69(3),505-527。  new window
25.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business,72(1),1-33。  new window
26.Peasnell, Ken V.、Pope, Peter F.、Young, Steven(2005)。Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?。Journal of Business Finance & Accounting,32(7/8),1311-1346。  new window
27.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance,9(3),295-316。  new window
28.Carey, Peter、Simnett, Roger(2006)。Audit partner tenure and audit quality。The Accounting Review,81(3),653-676。  new window
29.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
30.Boivie, Steven、Bednar, Michael K.、Aguilera, Ruth V.、Andrus, Joel L.(2016)。Are Boards Designed to Fail? The Implausibility of Effective Board Monitoring。Academy of Management Annals,10(1),319-407。  new window
31.Abbadi, Sinan S.、Hijazi, Qutaiba F.、Al-Rahahleh, Ayat S.(2016)。Corporate governance quality and earnings management: Evidence from Jordan。Australasian Accounting, Business and Finance Journal,10(2),54-75。  new window
32.Amiram, D.、Bozanic, Z.、Rouen, E.(2015)。Financial statement errors: Evidence from the distributional properties of financial statement numbers。Review of Accounting Studies,20(4),1540-1593。  new window
33.Hill, T. P.(1995)。Base-invariance implies Benford's law。Proceedings of the American Mathematical Society,123(3),887-895。  new window
34.Hribar, P.、Kravet, T.、Wilson, R.(2014)。A new measure of accounting quality。Review of Accounting Studies,19(1),506-538。  new window
35.Hsieh, C. H.、Lin, F.(2013)。Applying digital analysis to detect fraud: An empirical analysis of the U.S. marine industry。Applied Economics,45(1),135-140。  new window
36.Kam, Amy、Citron, David、Muradoglu, Gulnur(2008)。Distress and restructuring in China: Does ownership matter?。China Economic Review,19(4),567-579。  new window
37.Kirkpatrick, Grant(20091007)。The Corporate Governance Lessons from the Financial Crisis。OECD Journal: Financial Market Trends,96(1),1-30。  new window
38.Lin, Feng-Li、Wang, Shiow-Jen、Peng, Guan-Hao(2015)。Director optimal pay against fat cats in Taiwan。Accounting and Finance Research,4(3),31-39。  new window
39.McNichols, M.(2002)。Discussion of the quality of accruals and earnings: multiples。Journal of Accounting Research,40(1),135-172。  new window
40.McNichols, M. F.、Stubben, S. R.(2015)。The effect of target-firm accounting quality on valuation in acquisitions。Review of Accounting Studies,20(1),110-140。  new window
41.Pinkham, R. S.(1961)。On the distribution of first significant digits。The Annals of Mathematical Statistics,32(4),1223-1230。  new window
42.Sun, Lan、Farooque, Omar Al(2017)。An Exploratory Analysis of Earnings Management Before and after the Governance and Disclosure Regulatory Changes in Australia and New Zealand。SSRN Electronic Journal,(2912567)1-(2912567)46。  new window
43.Truong, Thu Phuong、Nguyen, Nhut (Nick) Hoang(2017)。Regulatory enforcement, financial reporting quality and investment efficiency: A pitch。Accounting Research Journal,30(1),12-18。  new window
44.Villas-Boas, S. B.、Fu, Q.、Judge, G.(2017)。Benford's law and the FSD distribution of economic behavioral micro-data。Physica A: Statistical Mechanics and Its Applications,486,711-719。  new window
45.Aebi, Vincent、Sabato, Gabriele、Schmid, Markus(2012)。Risk management, corporate governance, and bank performance in the financial crisis。Journal of Banking & Finance,36(12),3213-3226。  new window
46.Ayres, F.(1994)。Perceptions of earnings quality: what managers need to know。Management Accounting,75(9),27-29。  new window
47.Beaver, William H.(2002)。Perspectives on Recent Capital Market Research。The Accounting Review,77(2),453-474。  new window
48.Benford, F.(1938)。The Law of Anomalous Numbers。Proceedings of the American Philosophical Society,78(4),551-572。  new window
49.Bhattacharya, Utpal、Daouk, Hazem、Welker, Michael(2003)。The world price of earnings opacity。The Accounting Review,78(3),641-678。  new window
50.Claessens, Stijn、Fan, Joseph P. H.(2002)。Corporate governance in Asia: A survey。International Review of Finance,3(2),71-103。  new window
51.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review,77(Suppl. 1),35-59。  new window
52.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
53.Doyle, Jeffrey T.、Ge, Weili、McVay, Sarah(2007)。Accruals quality and internal control over financial Reporting。The Accounting Review,82(5),1141-1170。  new window
54.Durtschi, C.、Hillison, W.、Pacini, C.(2004)。The effective use of Benford's law to assist in detecting fraud in accounting data。Journal of Forensic Accounting,5(1),17-34。  new window
55.Frankel, Richard M.、Johnson, Marilyn F.、Nelson, Karen K.(2002)。The Relation Between Auditors' Fees for Nonaudit Services and Earnings Management。The Accounting Review,77(S1),71-105。  new window
56.Guay, Wayne R.、Kothari, S. P.、Watts, Ross L.(1996)。A Market-Based Evaluation of Discretionary Accrual Models。Journal of Accounting Research,34(Supplement),83-105。  new window
57.Hart, O.、Moore, J.(1995)。Debt and Seniority: An Analysis of the Role of Hard Claims in Constraining Management。American Economic Review,85(3),567-585。  new window
58.Hill, T. P.(1995)。A statistical derivation of the significant-digit law。Statistical Science,10(4),354-363。  new window
59.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
60.許永聲、劉政淮(20050100)。盈餘的資訊品質對盈餘管理行為的影響。管理與系統,12(1),1-22。new window  延伸查詢new window
61.Islam, M. A.、Ali, R.、Ahmad, Z.(2011)。Is Modified Jones Model Effective in Detecting Earnings Management? Evidence from A Developing Economy。International Journal of Economics and Finance,3(2),116-125。  new window
62.Lang, Mark、Raedy, Jana Smith、Yetman, Michelle Higgins(2003)。How representative are firms that are cross-listed in the United States? An analysis of accounting quality。Journal of Accounting Research,41(2),363-386。  new window
63.Newcomb, Simon(1881)。Note on the Frequency of Use of the Different Digits in Natural Numbers。American Journal of Mathematics,4(1),39-40。  new window
64.謝錦堂(20090400)。董事會功能理論模型之驗證:臺灣上市公司董監事的觀點。管理學報,26(2),127-144。new window  延伸查詢new window
65.Thomas, Jacob、Zhang, Xiao-jun(2001)。Identifying unexpected accruals: A comparison of current approaches。Journal of Accounting and Public Policy,19(4/5),347-376。  new window
66.許溪南、王家美(2009)。2008全球金融海嘯之起因、影響與教訓。證券櫃檯月刊,144,87-98。  延伸查詢new window
67.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.Hill, Theodore P.、Schürger, Klaus(2004)。Regularity of Digits and Significant Digits of Random Variables。  new window
圖書
1.Yeh, Y. H.、Lee, T. S.、Ko, C. E.(2002)。Corporate Governance and Rating System。Taipei, Taiwan:Sunbright Publishing Co., Ltd.。  new window
2.Nigrini, Mark J.(2011)。Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations。John Wiley & Sons, Inc.。  new window
3.Nigrini, Mark J.(2012)。Benford's Law: Applications for Forensic Accounting, Auditing, and Fraud Detection。Hoboken, New Jersey:John Wiley and Sons, Inc.。  new window
4.徐俊明、楊維如(2012)。財務管理:理論與實務。新陸。  延伸查詢new window
5.Williamson, O. E.(1985)。The Economic Institutions of Capitalism。Simon and Schuster。  new window
 
 
 
 
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