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題名:The Effect of Earnings Quality and Insiders' Trading on the Relation between CSR and the Cost of Capital: A Study of Taiwanese Firms
書刊名:中華管理發展評論
作者:林鳳儀關立民吳家銘
作者(外文):Lin, FengyiGuan, LimingWu, Chia-ming
出版日期:2022
卷期:11:1
頁次:頁1-27
主題關鍵詞:企業社會責任盈餘品質資金成本Corporate social responsibilityCSREarnings qualityEQCost of capital
原始連結:連回原系統網址new window
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  • 點閱點閱:4
期刊論文
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5.Doh, J. P.、Guay, T. R.(2006)。Corporate Social Responsibility, Public Policy, and NGO Activism in Europe and the United States: An Institutional-Stakeholder Perspective。Journal of Management Studies,43(1),47-73。  new window
6.Heinkel, R.、Kraus, A.、Zechner, J.(2001)。The Effect of Green Investment on Corporate Behavior。Journal of Financial and Quantitative Analysis,36(4),431-449。  new window
7.Renneboog, Luc、Ter Horst, Jenke、Zhang, Chendi(2008)。Socially responsible investments: Institutional aspects, performance, and investor behavior。Journal of Banking & Finance,32(9),1723-1742。  new window
8.Bhattacharya, Utpal、Daouk, Hazem(2002)。The world price of insider trading。Journal of Finance,57(1),75-108。  new window
9.Becchetti, Leonardo、Ciciretti, Rocco、Hasan, Iftekhar、Kobeissi, Nada(2012)。Corporate social responsibility and Shareholder's value。Journal of Business Research,65(11),1628-1635。  new window
10.Aboody, David、Hughes, J. S.、Liu, J.(2005)。Earnings Quality, Insider Trading, and Cost of Capital。Journal of Accounting Research,43(5),651-673。  new window
11.Lamont, Owen(1997)。Cash flow and investment: Evidence from internal capital markets。Journal of Finance,52(1),83-110。  new window
12.Lang, Larry H. P.、Stulz, René M.、Walkling, Ralph A.(1991)。A Test of the Free Cash Flow Hypothesis: The Case of Bidder Returns。Journal of Financial Economics,29(2),315-335。  new window
13.Easley, David、Hvidkjaer, Soeren、O'Hara, Maureen(2002)。Is Information Risk a Determinant of Asset Returns?。The Journal of Finance,57(5),2185-2221。  new window
14.Galema, Rients、Plantinga, Auke、Scholtens, Bert(2008)。The Stocks at Stake: Return and Risk in Socially Responsible Investment。Journal of Banking & Finance,32(12),2646-2654。  new window
15.Ahmed, A. S.、Duellman, S.(2007)。Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis。Journal of Accounting and Economics,43(2/3),411-437。  new window
16.Francis, J.、Nanda, D.、Olsson, P.(2008)。Voluntary Disclosure, Earnings Quality, and Cost of Capital。Journal of Accounting Research,46(1),53-99。  new window
17.Chen, K. C. W.、Chen, Z.、Wei, K. C. J.(2009)。Legal Protection of Investors, Corporate Governance, and the Cost of Equity Capital。Journal of Corporate Finance,15(3),273-289。  new window
18.Pastor, L.、Sinha, M.、Swaminathan, B.(2008)。Estimating the Intertemporal Risk-Return Tradeoff Using the Implied Cost of Capital。Journal of Finance,63(6),2859-2897。  new window
19.Bowen, R. M.、Chen, X.、Cheng, Q.(2008)。Analyst coverage and the cost of raising equity capital: Evidence from underpricing of seasoned equity offerings。Contemporary Accounting Research,25(3),657-700。  new window
20.Aboody, David、Lev, Baruch(2000)。Information Asymmetry, R&D, and Insider Gains。Journal of Finance,55(6),2747-2766。  new window
21.Albuquerue, R.、Wang, Neng(2008)。Agency conflicts, investment, and asset pricing。The Journal of Finance,63(1),1-40。  new window
22.Peloza, John(2009)。The challenge of measuring financial impacts from investments in corporate social performance。Journal of Management,35(6),1518-1541。  new window
23.Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.(2000)。The Separation of Ownership and Control in East Asian Corporations。Journal of Financial Economics,58(1/2),81-112。  new window
24.Hail, L.、Leuz, C.(2006)。International differences in cost of equity capital: Do legal institutions and securities regulations matter?。Journal of Accounting Research,44(3),485-531。  new window
25.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
26.Hoshi, Takeo、Kashyap, Anil、Scharfstein, David(1991)。Corporate Structure, Liquidity and Investment: Evidence from Japanese Industrial Groups。The Quarterly Journal of Economics,106(1),33-60。  new window
27.Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics,40(1-3),3-73。  new window
28.Botosan, Christine A.(1997)。Disclosure level and the cost of equity capital。The Accounting Review,72(3),323-349。  new window
29.Chih, Hsiang-Lin、Shen, Chung-Hua、Kang, Feng-Ching(2008)。Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence。Journal of Business Ethics,79(1/2),179-198。  new window
30.Orlitzky, Marc、Schmidt, Frank L.、Rynes, Sara L.(2003)。Corporate Social and Financial Performance: A Meta-Analysis。Organization Studies,24(3),403-441。  new window
31.Easley, David、O'hara, Maureen(2004)。Information and the cost of capital。The Journal of Finance,59(4),1553-1583。  new window
32.Myers, Stewart C.(1984)。The Capital Structure Puzzle。Journal of Finance,39(3),574-592。  new window
33.Bielak, D.、Bonini, S.、Oppenheim, J. M.(20071000)。CEOs on strategy and social issue。Mckinsey Quarterly。  new window
34.Brammer, S.、Pavelin, S.(2004)。Voluntary social and environmental disclosures by large UK companies。Business Ethics: A European Review,13,86-99。  new window
35.Frankel, R.、Li, X.(2004)。The Characteristics of a Firm's Information Environment。Journal of Accounting and Economics,37,229-259。  new window
36.Jones, A. III、Jonas, G.(2011)。Corporate social responsibility reporting: the growing need for input from the accounting profession。The CPA Journal,81(2),65-71。  new window
37.Shleifer, A.、Vishny, R. W.(1988)。The efficiency of investment in the presence of aggregate demand spillovers。Journal of Political Economy,96(6),1221-1231。  new window
38.Zahra, S. A.、Priem, R. L.、Rasheed, A. A.(2005)。The antecedent and consequences of top management fraud。Journal of Management,31,803-828。  new window
39.Feldman, S. J.、Soyka, P. A.、Ameer, P. G.(1997)。Does improving a firm's environmental management system and environmental performance result in a higher stock price?。The Journal of Investing,6(4),87-97。  new window
40.Nelling, Edward、Webb, Elizabeth(2009)。Corporate Social Responsibility and Financial Performance: The 'Virtuous Circle' Revisited。Review of Quantitative Finance and Accounting,32(2),197-209。  new window
41.Fama, Eugene F.、French, Kenneth R.(1992)。The Cross-Section of Expected Stock Returns。The Journal of Finance,47(2),427-465。  new window
42.Easton, Peter D.(2004)。PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital。The Accounting Review,79(1),73-95。  new window
43.Boubakri, N.、Guedhami, O.、Mishra, D.(2010)。Family Control and the Implied Cost of Equity: Evidence before and after the Asian Financial Crisis。Journal of International Business Studies,41(3),451-474。  new window
研究報告
1.Garmaise, M. J.、Liu, J.(2005)。Corruption, Firm Governance, and the Cost of Capital。UCLA。  new window
2.Dhaliwal, D.、Li, O. Z.、Tsang, A. H.、Yang, Y. G.(2009)。Voluntary Non-Financial Disclosure and the Cost of Equity Capital: The Case of Corporate Social Responsibility Reporting。University of Arizona。  new window
3.Harjoto, M.、Jo, H.(2007)。Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility。Santa Clara University。  new window
4.Ashbaugh-Skaife, H.、Collins, D. W.、LaFond, R.(2006)。Corporate Governance, Risk and Cost of Equity Capital。University of Wisconsin-Madison。  new window
 
 
 
 
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