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題名:法人說明會影音內容對盈餘管理之影響
書刊名:管理與系統
作者:王登仕黃劭彥康照宗陳玲娜
作者(外文):Wang, Teng-shihHuang, Shaio YanKang, Chao-chungChen, Ling-na
出版日期:2022
卷期:29:3
頁次:頁337-361
主題關鍵詞:法人說明會盈餘管理用詞傾向Conference callEarnings managementWord tendency
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:45
  • 點閱點閱:12
期刊論文
1.Yan, Xiong(2006)。Earnings management and its measurement: A theoretical perspective。Journal of American Academy of Business,9(1),214-219。  new window
2.Larcker, D. F.、Zakolyukina, A. A.(2012)。Detecting Deceptive Discussions in Conference Calls。Journal of Accounting Research,50(2),495-540。  new window
3.Kimbrough, M. D.(2005)。The Effect of Conference Calls on Analyst and Market Underreaction to Earnings Announcements。The Accounting Review,80(1),189-219。  new window
4.Dye, R. A.(1988)。Earnings Management in an Overlapping Generations Model。Journal of Accounting Research,26(2),195-235。  new window
5.Christie, A.、Zimmerman, J.(1994)。Efficient and opportunistic choices of accounting procedures: Corporate control contests。The Accounting Review,69(4),539-566。  new window
6.Archambault, J. J.、Archambault, M. E.(2003)。A multinational test of determinants of corporate disclosure。The International Journal of Accounting,38(2),173-194。  new window
7.陳雪如、林琦珍、柯佳玲(20091200)。自願性資訊揭露對財務報導舞弊偵測之研究。會計與公司治理,6(2),1-29。new window  延伸查詢new window
8.Frankel, Richard、Johnson, Marilyn、Skinner, Douglas J.(1999)。An empirical examination of conference calls as a voluntary disclosure medium。Journal of Accounting Research,37(1),133-150。  new window
9.Kothari, Sagar P.、Shu, Susan、Wysocki, Peter D.(2009)。Do managers withhold bad news?。Journal of Accounting Research,47(1),241-276。  new window
10.Levitt, A. Jr.(1998)。The Numbers Game。The CPA Journal,68(12)。  new window
11.Mayew, Willan、Venkatachalam, Mohan(2012)。The power of voice: Managerial affective states and future firm performance。The Journal of Finance,67(1),1-44。  new window
12.金成隆、林美鳳、梁嘉紋(20080400)。公司治理結構和法人說明會之關連性研究。管理學報,25(2),221-243。new window  延伸查詢new window
13.Tasker, S. C.(1998)。Bridging the information gap: quarterly conference calls as a medium for voluntary disclosure。Review of Accounting Studies,3(1/2),137-167。  new window
14.Bergstresser, D.、Philippon, T.(2006)。CEO incentives and earnings management。Journal of Financial Economics,80(3),511-529。  new window
15.黃金蘭、Chung, Cindy K.、Hui, Natalie、林以正、謝亦泰、Lam, Ben C. P.、程威銓、Bond, Michael H.、Pennebaker, James W.(20120600)。中文版「語文探索與字詞計算」詞典之建立。中華心理學刊,54(2),185-201。new window  延伸查詢new window
16.Kasznik, Ron(1999)。On the association between voluntary disclosure and earnings management。Journal of Accounting Research,37(1),57-82。  new window
17.Trueman, B.、Titman, S.(1988)。An Explanation for Accounting Income Smoothing。Journal of Accounting Research,26(Supplement),127-139。  new window
18.Helland, Eric、Sykuta, Michael(2005)。Who's monitoring the monitor? Do outside directors protect shareholders' interests?。The Financial Review,40(2),155-172。  new window
19.Jo, H.、Kim, Y.(2007)。Disclosure frequency and earnings management。Journal of Financial Economics,84(2),561-590。  new window
20.Hunton, James E.、Libby, Robert、Mazza, Cheri L.(2006)。Financial Reporting Transparency and Earnings Management (Retracted)。The Accounting Review,81(1),135-157。  new window
21.Richardson, V. J.(2000)。Information asymmetry and earnings management: Some evidence。Review of Quantitative Finance and Accounting,15(4),325-347。  new window
22.Huang, X.、Teoh, S. H.、Zhang, Y.(2014)。Tone management。The Accounting Review,89(3),1083-1113。  new window
23.翁慈青、曾家璿、陳怡秀(20170300)。董事會政治連結對法人說明會的影響。管理學報,34(1),85-118。new window  延伸查詢new window
24.Brockman, P.、Li, X.、Price, S. M.(2017)。Conference call tone and stock returns: evidence from the stock exchange of Hong Kong。Asia-Pacific Journal of Financial Studies,46(5),667-685。  new window
25.Frankel, R.、Mayew, W. J.、Sun, Yan(2010)。Do pennies matter? Investor relations consequences of small negative earnings surprises。Review of Accounting Studies,15(1),220-242。  new window
26.Hobson, J. L.、Mayew, W. J.、Venkatachalam, M.(2012)。Analyzing speech to detect financial misreporting。Journal of Accounting Research,50(2),349-392。  new window
27.Teoh, Siew Hong、Welch, Ivo、Wong, Tak Jun(1998)。Earnings Management and the Long-run Market Performance of Initial Public Offerings。The Journal of Finance,53(6),1935-1974。  new window
28.Healy, Paul M.、Palepu, Krishna G.(2001)。Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature。Journal of Accounting and Economics,31(1-3),405-440。  new window
29.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。  new window
30.Tucker, Jennifer W.、Zarowin, Paul A.(2006)。Does Income Smoothing Improve Earnings Informativeness?。The Accounting Review,81(1),251-270。  new window
31.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。  new window
32.Raman, Kartik、Shahrur, Husayn K.(2008)。Relationship-Specific Investments and Earnings Management: Evidence on Corporate Suppliers and Customers。The Accounting Review,83(4),1041-1081。  new window
33.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。  new window
34.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
35.Davis, A. K.、Piger, J. M.、Sedor, L. M.(2012)。Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language。Contemporary Accounting Research,29(3),845-868。  new window
36.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society,47(1),153-162。  new window
37.Beaver, William H.(2002)。Perspectives on Recent Capital Market Research。The Accounting Review,77(2),453-474。  new window
38.張芳綺(2017)。106年法人說明會實務研討會紀實。證券服務,658,107-109。  延伸查詢new window
39.Adams, S.、Jarvis, J. P.(2006)。Indicators of Veracity and Deception: An Analysis of Written Statements Made to Police。International Journal of Speech Language and the Law,13(1),1-22。  new window
40.Blau, B. M.、DeLisle, J. R.、Price, S. M.(2015)。Do Sophisticated Investors Interpret Earnings Conference Call Tone Differently Than Investors at Large? Evidence from Short Sales。Journal of Corporate Finance,31,203-219。  new window
41.Brockman, P.、Li, X.、Price, S. M.(2015)。Differences in conference call tones: Managers vs. analysts。Financial Analysts Journal,71(4),24-42。  new window
42.Courtis, J. K.(1998)。Annual Report Readability Variability: Tests of the Obfuscation Hypothesis。Accounting, Auditing & Accountability Journal,11(4),459-472。  new window
43.De Amicis, C.、Falconieri, S.、Tastan, M.(2021)。Sentiment Analysis and Gender Differences in Earnings Conference Calls。Journal of Corporate Finance,71。  new window
44.Fu, X.、Wu, X.、Zhang, Z.(2021)。The Information Role of Earnings Conference Call Tone: Evidence from Stock Price Crash Risk。Journal of Business Ethics,173,643-660。  new window
45.Luo, Y.、Zhou, L.(2017)。Managerial Ability, Tone of Earnings Announcements, and Market Reaction。Asian Review of Accounting,25(4),454-471。  new window
46.Tan, H. T.、Wang, E. Y.、Zhou, B.(2014)。When the Use of Positive Language Backfires: The Joint Effect of Tone, Readability, and Investor Sophistication on Earnings Judgments。Journal of Accounting Research,52(1),273-302。  new window
47.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research,15(1),1-24。  new window
48.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
49.Bowen, Robert M.、Davis, Angela K.、Matsumoto, Dawn A.(2002)。Do Conference Calls Affect Analysts' Forecasts?。The Accounting Review,77(2),285-316。  new window
50.Brochet, F.、Naranjo, P.、Yu, G.(2016)。The Capital Market Consequences of Language Barriers in the Conference Calls of Non-US Firms。The Accounting Review,91(4),1023-1049。  new window
51.Brown, Stephen、Hillegeist, Stephen A.、Lo, Kin(2004)。Conference Calls and Information Asymmetry。Journal of Accounting and Economics,37(3),343-366。  new window
52.Lee, Joshua(2016)。Can Investors Detect Managers' Lack of Spontaneity? Adherence to Predetermined Scripts during Earnings Conference Calls。The Accounting Review,91(1),229-250。  new window
53.Matsumoto, Dawn A.、Pronk, Maarten、Roelofsen, Erik(2011)。What Makes Conference Calls Useful? The Information Content of Managers' Presentations and Analysts' Discussion Sessions。The Accounting Review,86(4),1383-1414。  new window
學位論文
1.Carlsson, S.、Lamti, R.(2015)。Tone Management and Earnings Management. A UK Evidence of Abnormal Tone in CEO Letters and Abnormal Accruals(碩士論文)。Gothenburg University。  new window
圖書
1.Vrij, A.(2008)。Detecting lies and deceit: Pitfalls and opportunities。John Wiley & Sons。  new window
 
 
 
 
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