:::

詳目顯示

回上一頁
題名:COVID-19對於我國上市櫃公司盈餘管理行為之影響
書刊名:輔仁管理評論
作者:范宏書 引用關係葉鴻銘 引用關係林彥廷 引用關係柯沛汝陳香如
作者(外文):Fan, Hung-shuYeh, Hung-mingLin, Yan-tingKe, Pei-juChen, Hsiang-ju
出版日期:2023
卷期:30:3
頁次:頁43-70
主題關鍵詞:盈餘管理應計基礎盈餘管理實質盈餘管理COVID-19Earnings managementAccrual-based earnings managementReal earnings management
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:62
  • 點閱點閱:1
期刊論文
1.Van Tendeloo, B.、Vanstraelen, A.(2005)。Earnings Management under German GAAP versus IFRS。European Accounting Review,14(1),155-180。  new window
2.Asquith, Paul、Gertner, Robert、Scharfstein, David(1994)。Anatomy of financial distress: an examination of junk-bond issuers。The Quarterly Journal of Economics,109,625-658。  new window
3.Anthony, J. H.、Ramesh, K.(1992)。Association between accounting performance measures and stock prices。Journal of Accounting and Economics,15(2),203-277。  new window
4.薛敏正、林嬋娟(20041000)。The Study of Earnings Management Detecting Models: A Case of Firms in Financial Distress。中華會計學刊,5(1),105-130。new window  new window
5.Vafeas, Nikos(2005)。Audit Committees, Boards, and the Quality of Reported Earnings。Contemporary Accounting Research,22(4),1093-1122。  new window
6.Chia, Y. M.、Lapsley, I.、Lee, H. W.(2007)。Choice of auditors and earnings management during the Asian financial crisis。Managerial Auditing Journal,22(2),177-196。  new window
7.Tseng, L. J.、Lai, C. W.(2007)。The relationship between income smoothing and company profitability: An empirical study。International Journal of Management,24(4),727-733。  new window
8.Dichev, Ilia D.、Skinner, Douglas J.(2002)。Large-sample evidence on the debt covenant hypothesis。Journal of Accounting Research,40(4),1091-1123。  new window
9.Hameed, Allaudeen、Kang, Wenjin、Viswanathan, S.(2010)。Stock market declines and liquidity。The Journal of Finance,65(1),257-293。  new window
10.Sweeney, Amy P.(1994)。Debt-covenant Violations and Managers Accounting Responses。Journal of Accounting and Economics,17(3),281-308。  new window
11.Healy, Paul M.、Palepu, Krishna G.(1993)。The Effect of Firms' Financial Disclosure Strategies on Stock Prices。Accounting Horizons,7(1),1-11。  new window
12.Sarker, J.、Sen, Kaustav、Sarker, S.(2008)。Board of directors and opportunistic earnings management: evidence from India。Journal of Accounting, Auditing and Finance,23(4),517-551。  new window
13.Holthausen, Robert W.、Larcker, David F.、Sloan, Richard G.(1995)。Annual bonus schemes and the manipulation of earnings。Journal of Accounting and Economics,19(1),29-74。  new window
14.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
15.Kim, J. B.、Chung, R.、Firth, M.(2003)。Auditor Conservatism, Asymmetric Monitoring, and Earnings Management。Contemporary Accounting Research,20(2),323-359。  new window
16.Dechow, Patricia M.(1994)。Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals。Journal of Accounting and Economics,18(1),3-42。  new window
17.Stice, J. D.(1991)。Using Financial and Market Information to Identify Pre-Engagement Factors Associated with Lawsuits Against Auditors。The Accounting Review,66(3),516-533。  new window
18.Guidry, F.、Leone, A. J.、Rock, S.(1999)。Earnings-based bonus plans and earnings management by business-unit managers。Journal of Accounting and Economics,26(1-3),113-142。  new window
19.Kasznik, Ron、Mcnichols, Maureen F.(2002)。Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices。Journal of Accounting Research,40(3),727-759。  new window
20.Francis, B.、Hasan, I.、Wu, Q.(2013)。The benefits of conservative accounting to shareholders: evidence from the financial crisis。Accounting Horizons,27(2),319-346。  new window
21.DeAngelo, Herry、Deangelo, Linda(1991)。Union Negotiations and Corporate Policy: A Study of Labor Concessions in the Domestic Steel Industry during the 1980s。Journal of Financial economics,30,3-44。  new window
22.Shleifer, Andrei、Vishny, Robert W.(1992)。Liquidation values and debt capacity: A market equilibrium approach。The Journal of Finance,47(4),1343-1366。  new window
23.Bushee, B. J.(1998)。The Influence of Institutional Investors in Myopic R&D Investment Behavior。The Accounting Review,73(3),305-333。  new window
24.Skinner, Douglas J.、Sloan, Richard G.(2002)。Earnings surprises, growth expectations, and stock returns or don't let an earnings torpedo sink your portfolio。Review of Accounting Studies,7(2/3),289-312。  new window
25.許溪南、歐陽豪、陳慶芳(20070600)。公司治理、盈餘管理與財務預警模型之建構。會計與公司治理,4(1),85-121。new window  延伸查詢new window
26.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
27.Brickley, James A.、Coles, Jeffrey L.、Jarrell, Gregg(1997)。Leadership structure: Separating the CEO and Chairman of the Board。Journal of Corporate Finance,3(3),189-220。  new window
28.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review,53(1),112-134。  new window
29.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
30.Teoh, Siew Hong、Welch, Ivo、Wong, T. J.(1998)。Earnings management and the underperformance of seasoned equity offerings。Journal of Financial Economics,50(1),63-99。  new window
31.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
32.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
33.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
34.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  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.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics,40(2),185-211。  new window
37.Bradbury, M. E.、Mak, Y. T.、Tan, S. M.(2006)。Board characteristics, audit committee characteristics and abnormal accruals。Pacific Accounting Review,18(2),47-68。  new window
38.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
39.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics,24(1),99-126。  new window
40.張大成、林郁翎、邱雅雯(20080300)。考慮盈餘管理之企業財務危機預警模型。亞太經濟管理評論,11(2),65-85。new window  延伸查詢new window
41.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
42.林嬋娟、洪櫻芬、薛敏正(19970300)。財務困難公司之盈餘管理實證研究。管理學報,14(1),15-38。new window  延伸查詢new window
43.Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance,48(3),831-880。  new window
44.Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review,65(1),131-156。  new window
45.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
46.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
47.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
48.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
49.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
50.黃劭彥、卓佳慶、林琦珍、鄭文琳(20180600)。解除財務危機企業之盈餘管理行為。管理學報,35(2),189-219。new window  延伸查詢new window
51.Arthur, N.、Tang, Q.、Lin, Z. S.(2015)。Corporate accruals quality during the 2008-2010 Global Financial Crisis。Journal of International Accounting, Auditing and Taxation,25,1-15。  new window
52.Filip, A.、Raffournier, B.(2014)。Financial crisis and earnings management: The European evidence。The International Journal of Accounting,49(4),455-478。  new window
53.Trombetta, M.、Imperatore, C.(2014)。The Dynamic of Financial Crises and Its Nonmonotonic Effects on Earnings Quality。Journal of Accounting and Public Policy,33(3),205-232。  new window
54.Smith, M.、Kestel, J.-A.、Robinson, P.(2001)。Economic Recession, Corporate Distress and Income Increasing Accounting Policy Choice。Accounting Forum,25(4),334-352。  new window
55.Rusmin, R.、Scully, G.、Tower, G.(2013)。Income Smoothing Behavior by Asian Transportation Firms。Managerial Auditing Journal,28(1),23-44。  new window
56.Pinnuk, M.(2012)。A Review of the Role of Financial Reporting in the Global Financial Crisis。Australian Accounting Review,22(1),1-14。  new window
57.Navissi, F.(1999)。Earnings Management under Price Regulation。Contemporary Accounting Research,16(2),281-304。  new window
58.Lin, L.、Morris, R.、Kang, H.、Tang, Q.(2013)。Information Asymmetry of Fair Value Accounting during the Global Financial Crisis。Journal of Contemporary Accounting and Economics,9(2),221-236。  new window
59.Lim, S.、Matolcsy, Z.(1999)。Earnings Management of Firms Subjected to Product Price Controls。Accounting and Finance,39(2),131-150。  new window
60.Kousenidis, D. V.、Ladas, A. C.、Negakis, C. I.(2013)。The Effects of the European Debt Crisis on Earnings Quality。International Review of Financial Analysis,30,351-362。  new window
61.Kjærland, F.、Kosberg, F.、Misje, M.(2021)。Accrual Earnings Management in Response to an Oil Price Shock。Journal of Commodity Markets,22。  new window
62.Cui, L.、Kent, P.、Kim, S.、Li, S.(2021)。Accounting Conservatism and Firm Performance during the COVID-19 Pandemic。Accounting and Finance,61(4),5543-5579。  new window
63.Cimini, R.(2015)。How Has the Financial Crisis Affected Earnings Management? A European study。Applied Economics,47(3),302-317。  new window
64.Chi, W.、Myers, L. A.、Omer, T. C.、Xie, H.(2017)。The Effects of Audit Partner Pre-client Tenure and Client-specific Experience on Audit Quality and on Perceptions of Audit Quality。Review of Accounting Studies,22,361-391。  new window
65.Charitou, A.、Lambertides, N.、Trigeorgis, L.(2007)。Earnings Behavior of Financially Distressed Firms: The Role of Institutional Ownership。Abacus,43(3),271-296。  new window
66.Bowen, R.、DuCharme, L.、Shores, D.(1995)。Shareholders' Implicit Claims and Accounting Method Choice。Journal of Accounting and Economics,20(3),255-295。  new window
67.Bertomeu, J.、Magee, R.(2011)。From Low-quality Reporting to Financial Crises: Politics of Disclosure Regulation along the Economic Cycle。Journal of Accounting and Economics,52(2/3),209-227。  new window
68.Bartov, E.、Givoly, D.、Hayn, C.(2002)。The Rewards to Meeting or Beating Analysts' Forecasts。Journal Accounting and Economics,33(2),173-204。  new window
69.Ahmad-Zaluki, N. A.、Campbell, K.、Goodacre, A.(2011)。Earnings Management in Malaysian IPOs: The East Asian Crisis, Ownership Control, and Post-IPO Performance。The International Journal of Accounting,46(2),111-137。  new window
70.Ahmed, K.、Godfrey, J. M.、Saleh, N. M.(2008)。Market Perceptions of Discretionary Accruals by Debt Renegotiating during Economic Downturn。The International Journal of Accounting,43(2),114-138。  new window
71.鄭文英、李勝榮、劉明晏(20100600)。由盈餘管理探討財務指標財務危機偵測力。管理科學研究,6(2),91-105。new window  延伸查詢new window
72.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
73.Jostarndt, P.、Sautner, Z.(2008)。Financial distress, corporate control, and management turnover。Journal of Banking & Finance,32(10),2188-2204。  new window
研究報告
1.Liu, G.、Sun, J.(2021)。The Impact of Covid-19 Pandemic on Accounting Information: US Evidence。Ryerson University:University of Windsor。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
QR Code
QRCODE