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題名:散戶投資者關注程度與公司盈餘管理之關聯性:大數據分析實證研究
書刊名:科技管理學刊
作者:邱彥毅劉福運吳宗翰
作者(外文):Chiou, Yan-yiLiu, Fu-yunWu, Tzong-hann
出版日期:2023
卷期:28:1
頁次:頁33-69
主題關鍵詞:散戶投資者關注盈餘管理Google搜尋量指數Retail investors' attentionEarning managementGoogle Searches Volume Index
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:66
  • 點閱點閱:2
期刊論文
1.廖俊杰、陳家妤(20080600)。短視型企業之R&D政策及投資人的誤訂價。科技管理學刊,13(2),113-143。new window  延伸查詢new window
2.Koh, P.-S.(2007)。Institutional Investor Type, Earnings Management and Benchmark Beaters。Journal of Accounting and Public Policy,26(3),267-299。  new window
3.Hirshleifer, David、Lim, Sonya S.、Teoh, Siew Hong(2011)。Limited investor attention and stock market misreactions to accounting information。The Review of Asset Pricing Studies,1(1),35-73。  new window
4.Bank, Matthias、Larch, Martin、Peter, Georg(2011)。Google Search Volume and its Influence on Liquidity and Returns of German Stocks。Financial Markets and Portfolio Management,25(3),239-264。  new window
5.Da, Zhi、Engelberg, Joseph、Gao, Pengjie(2011)。In Search of Attention。The Journal of Finance,66(5),1461-1499。  new window
6.Verrecchia, Robert E.(1982)。Information Acquisition in a Noisy Rational Expectations Economy。Econometrica,50(6),1414-1430。  new window
7.Drake, M. S.、Roulstone, D. T.、Thornock, J. R.(2012)。Investor information demand: evidence from Google searches around earnings announcements。Journal of Accounting Research,50(4),1001-1040。  new window
8.Bhattacharya, N.、Desai, H.、Venkataraman, K.(2013)。Does earnings quality affect information asymmetry? Evidence from trading costs。Contemporary Accounting Research,30(2),482-516。  new window
9.Kumar, Alok、Lee, Charles M. C.(2006)。Retail Investor Sentiment and Return Comovements。Journal of Finance,61(5),2451-2486。  new window
10.Chen, H.、Chen, J. Z.、Lobo, G. J.、Wang, Y.(2011)。Effects of audit quality on earnings management and cost of equity capital: Evidence from China。Contemporary Accounting Research,28(3),892-925。  new window
11.Collins, D. W.、Gong, G.、Hribar, P.(2003)。Investor Sophistication and the Mispricing of Accruals。Review of Accounting Studies,8(2/3),251-276。  new window
12.Chung, R.、Firth, M.、Kim, J. B.(2002)。Institutional Monitoring and Opportunistic Earnings Management。Journal of Corporate Finance,8(1),29-48。  new window
13.Bernard, Victor L.、Skinner, Douglas J.(1996)。What Motivates Managers' Choice of Discretionary Accruals?。Journal of Accounting and Economics,22(1-3),313-325。  new window
14.Bhattacharya, N.、Black, E. L.、Christensen, T. E.、Mergenthaler, R. D.(2007)。Who trades on pro forma earnings information。The Accounting Review,82(3),581-619。  new window
15.Chen, X.、Cheng, Q.、Wang, X.(2015)。Does increased board independence reduce earnings management? Evidence from recent regulatory reforms。Review of Accounting Studies,20(2),899-933。  new window
16.Healy, P. M.(1996)。Discussion of earnings-based bonus plans and earnings management by business unit managers。Journal of Accounting and Economics,26(1-3),143-147。  new window
17.Kasanen, Eero、Kinnunen, Juha、Niskanen, Jyrki(1996)。Dividend-based earnings management: empirical evidence from Finland。Journal of Accounting and Economics,22(1-3),283-312。  new window
18.張瑞當、方俊儒、曾玉琦(20070200)。核心代理問題與盈餘管理:董事會結構與外部監督機制之探討。管理學報,24(1),17-39。new window  延伸查詢new window
19.Chi, Sabrina S.、Shanthikumar, Devin M.(2017)。Local bias in Google search and the market response around earnings announcements。Accounting Review,92(4),115-143。  new window
20.Chen, Tao、Harford, Jarrad、Lin, Chen(2015)。Do Analysts Matter for Governance? Evidence from Natural Experiments。Journal of Financial Economics,115(2),383-410。  new window
21.Dimpfl, T.、Jank, S.(2016)。Can Internet Search Queries Help to Predict Stock Market Volatility?。European Financial Management,22(2),171-192。  new window
22.Da, Zhi、Engelberg, Joseph、Gao, Pengjie(2015)。The Sum of All FEARS Investor Sentiment and Asset Prices。Review of Financial Studies,28(1),1-32。  new window
23.Tantaopas, P.、Padungsaksawasdi, C.、Treepongkaruna, S.(2016)。Attention effect via internet search intensity in Asia-Pacific stock markets。Pacific-Basin Finance Journal,38,107-124。  new window
24.薛敏正、邱彥毅、邱詩婷(20171200)。公司治理評鑑與盈餘品質。會計審計論叢,7(2),57-83。new window  延伸查詢new window
25.Grossman, Sanford J.、Stiglitz, Joseph E.(1980)。On the Impossibility of Informationally Efficient Markets。The American Economic Review,70(3),393-408。  new window
26.Preis, Tobias、Susannah Moat, Helen、Eugene Stanley, H.(2013)。Quantifying trading behavior in financial markets using google trends。Scientific Reports,3(1),(1684)1-(1684)6。  new window
27.Velury, Uma、Jenkins, David S.(2006)。Institutional ownership and the quality of earnings。Journal of Business Research,59(9),1043-1051。  new window
28.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
29.Yu, Fang Frank(2008)。Analyst Coverage and Earnings Management。Journal of Financial Economics,88(2),245-271。  new window
30.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
31.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics,20(1),61-91。  new window
32.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
33.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
34.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
35.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
36.Kempf, Elisabeth、Manconi, Alberto、Spalt, Oliver(2017)。Distracted Shareholders and Corporate Actions。The Review of Financial Studies,30(5),1660-1695。  new window
37.朱致宜、盧沛樺(20160902)。50億股市騙局,樂陞案如何層層失守?。天下雜誌。  延伸查詢new window
38.Haw, In-Mu、Hu, Bing-bing、Hwang, Lee-Seok、Wu, Woody(2004)。Ultimate Ownership, Income Management, and Legal and Extra-legal Institutions。Journal of Accounting Research,42(2),423-462。  new window
39.Vozlyublennaia, N.(2014)。Investor attention, index performance, and return predictability。Journal of Banking and Finance,41(1),17-35。  new window
40.Cziraki, P.、Mondria, J.、Wu, T.(2020)。Asymmetric Attention and Stock Returns。Management Science,67(1),48-71。  new window
41.Ding, R.、Hou, W.(2015)。Retail Investor Attention and Stock Liquidity。Journal of International Financial Markets, Institutions & Money,37,12-26。  new window
42.Chen, Hong-yi、Lo, Te-chien(20190300)。Online Search Activities and Investor Attention on Financial Markets。Asia Pacific Management Review,24(1),21-26。new window  new window
43.Blankespoor, E.、deHaan, E.、Marinovic, I.(2020)。Disclosure processing costs, investors' information choice, and equity market outcomes: A review。Journal of Accounting and Economics,70(2/3)。  new window
44.Myers, J. N.、Myers, L. A.、Omer, T. C.(2003)。Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?。The Accounting Review,78(3),779-799。  new window
45.Badolato, P. G.、Donelson, D. C.、Ege, M.(2014)。Audit committee financial expertise and earnings management: The role of status。Journal of Accounting and Economics,58(2/3),208-230。  new window
46.Bédard, Jean、Chtourou, Sonda Marrakchi、Courteau, Lucie(2004)。The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management。Auditing: A Journal of Practice & Theory,23(2),13-35。  new window
47.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
48.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
49.Drake, M. S.、Jennings, J.、Roulstone, D. T.、Thornock, J. R.(2017)。The Comovement of Investor Attention。Management Science,63(9),2847-2867。  new window
50.Abramova, I.、Core, J. E.、Sutherland, A.(2020)。Institutional investor attention and firm disclosure。The Accounting Review,95(6),1-21。  new window
51.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
52.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics,17(1/2),113-143。  new window
53.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
54.Swamya, V.、Dharanib, M.、Takedac, F.(2019)。Investor Attention and Google Search Volume Index: Evidence from an Emerging Market Using Quantile Regression Analysis。Research in International Business and Finance,50,1-17。  new window
55.Blankespoor, E.、deHaan, E.、Wertz, J.、Zhu, C.(2019)。Why do individual investors disregard accounting information? The roles of information awareness and acquisition costs。Journal of Accounting Research,57(1),53-84。  new window
56.deHaan, E.、Shevlin, T.、Thornock, J.(2015)。Market (in)attention and the strategic scheduling and timing of earnings announcements。Journal of Accounting and Economics,60(1),36-55。  new window
57.Lerman, A.(2020)。Individual investors' attention to accounting information: Evidence from online financial communities。Contemporary Accounting Research,37(4),2020-2057。  new window
58.Barber, Brad M.、Odean, Terrance(2008)。All That Glitters: The Effect of Attention and News on the Buying Behavior of Individual and Institutional Investors。Review of Financial Studies,21(2),785-818。  new window
59.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
60.Lawrence, Alastair(2013)。Individual investors and financial disclosure。Journal of Accounting and Economics,56(1),130-147。  new window
61.Zhu, C.(2019)。Big data as a governance mechanism。The Review of Financial Studies,32(5),2021-2061。  new window
62.Madsen, J.、Niessner, M.(2019)。Is investor attention for sale? The role of advertising in financial markets。Journal of Accounting Research,57(3),763-795。  new window
63.Loughran, T.、McDonald, B.(2017)。The use of EDGAR filings by investors。Journal of Behavioral Finance,18(2),231-248。  new window
64.Li, T.、Zaiats, N.(2017)。Information environment and earnings management of dual class firms around the world。Journal of Banking & Finance,74,1-23。  new window
65.Jin, J. Y.(2013)。Investor attention and earnings management around the world。Accounting Perspectives,12(2),165-187。  new window
66.Hsieh, S. F.、Chan, C. Y.、Wang, M. C.(2020)。Retail investor attention and herding behavior。Journal of Empirical Finance,59,109-132。  new window
67.Hervé, F.、Zouaoui, M.、Belvaux, B.(2019)。Noise traders and smart money: Evidence from online searches。Economic Modelling,83,141-149。  new window
68.Garel, A.、Martin-Flores, J. M.、Petit-Romec, A.、Scott, A.(2021)。Institutional investor distraction and earnings management。Journal of Corporate Finance,66。  new window
69.Drake, M. S.、Johnson, B. A.、Roulstone, D. T.、Thornock, J. R.(2020)。Is there information content in information acquisition?。The Accounting Review,95(2),113-139。  new window
70.Degeorge, F.、Ding, Y.、Jeanjean, T.、Stolowy, H.(2013)。Analyst coverage, earnings management and financial development: An international study。Journal of Accounting and Public Policy,32(1),1-25。  new window
71.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
圖書
1.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
2.Wooldridge, Jeffrey M.(2010)。Econometric Analysis of Cross Section and Panel Data。MIT Press。  new window
單篇論文
1.Song, S.(2021)。Investor attention to financial information(3229526)。  new window
2.Chiu, P. C.,Teoh, S. H.,Zhang, Y.,Huang, X.(2020)。Using Google searches of firm products to assess revenue quality and detect revenue management(3252314)。  new window
 
 
 
 
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