:::

詳目顯示

回上一頁
題名:上市公司管理當局自願性盈餘預測揭露及揭露時點之影響因素--臺灣地區之實證分析
書刊名:中國財務學刊
作者:劉啟群 引用關係陳建樺
作者(外文):Liu, Chi-chunChen, Them-humn
出版日期:1998
卷期:6:1
頁次:頁1-44
主題關鍵詞:管理者盈餘預測揭露自願性揭露Managers' earnings forecastsDisclosureVoluntary disclosure
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(8) 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:8
  • 共同引用共同引用:37
  • 點閱點閱:46
期刊論文
1.Imhoff, Eugene A. Jr.、Paré, Paul V.(1982)。Analysis and Comparison of Earnings Forecast Agents。Journal of Accounting Research,20(2),429-439。  new window
2.Penman, S.(1980)。An empirical investigation of the voluntary disclosure of corporate earnings forecasts。Journal of Accounting Research,18(1),132-160。  new window
3.Verrecchia, R. E.(1983)。Discretionary disclosures。Journal of Accounting and Economics,5(3),179-194。  new window
4.Waymire, G.(1985)。Earnings volatility and voluntary management forecast disclosure。Journal of Accounting Research,23(1),268-295。  new window
5.Alexander, Janet C.(1991)。Do the merits matter? A study of settlements in securities class actions。Stanford Law Review,43,497-598。  new window
6.Grossman, S. J.(1981)。The Informational Role of Warranties and Private Disclosure about Product Quality。Journal of Law and Economics,24(3),461-483。  new window
7.King, R.、Pownall, G.、Waymire, G.(1990)。Expectations Adjustment via Timely Management Forecasts: Review, Synthesis, and Suggestions for Future Research。Journal of Accounting Literature,9,113-44。  new window
8.Korajczyk, R. A.、Lucas, D.、McDonald, R. L.(199209)。Equity Issues with Time Varying Asymmetric Information。Journal of Financial and Quantitative Analysis,27,397-418。  new window
9.Maddala, G. S.(1991)。A perspective on the use of limited-dependent and qualitative variables models in accounting research。The Accounting Review,66(4),788-807。  new window
10.Givoly, D.、Palmon, D.(1982)。Timeliness of Annual Earnings Announcements: Some Empirical Evidence。Accounting Review,57(3),486-508。  new window
11.劉啟群、陳建樺(19980600)。管理當局盈餘預測精確度與自願性盈餘預測揭露關係之研究。中山管理評論,6(2),411-439。new window  延伸查詢new window
12.Chambers, Anne E.、Penman, Stephen H.(1984)。Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements。Journal of Accounting Research,22(1),21-47。  new window
13.Milgrom, Paul R.(1981)。Good news and bad news: Representation theorems and applications。Bell Journal of Economics,12(2),380-391。  new window
14.吳安妮(19910200)。經理人員自願揭露盈餘預測資訊給外界之決定因素--實證研究。會計評論,25,1-24。new window  延伸查詢new window
15.Dye, Ronald A.(1985)。Disclosure of nonproprietary information。Journal of Accounting Research,23(1),123-145。  new window
16.Verrecchia, Robert E.(1990)。Information Quality and Discretionary Disclosure。Journal of Accounting and Economics,12(4),365-380。  new window
17.Skinner, Douglas J.(1994)。Why firms voluntarily disclose bad News?。Journal of Accounting Research,32(1),38-60。  new window
18.Freeman, R. N.(1987)。The Association between Accounting Earnings and Security Returns for Large and Small Firms。Journal of Accounting and Economics,9(2),195-228。  new window
19.Atiase, Rowland Kwame(1985)。Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements。Journal of Accounting Research,23(1),21-36。  new window
20.Trueman, Brett(1986)。Why do managers voluntarily release earnings forecasts?。Journal of Accounting and Economics,8(1),53-71。  new window
21.吳安妮(19930400)。臺灣經理人員主動揭露盈餘預測資訊內涵之實證研究。會計評論,27,76-107。new window  延伸查詢new window
22.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
23.Beaver, William H.、Lambert, Richard、Ryan, Stephen G.(1987)。The Information Content of Security Prices: A Second Look。Journal of Accounting and Economics,9(2),139-157。  new window
24.Kross, William、Schroeder, Douglas A.(1984)。An Empirical Investigation of the Effect of Quarterly Earnings Announcement Timing on Stock Returns。Journal of Accounting Research,22(1),153-176。  new window
25.Penman, Stephen H.(1987)。The Distribution of Earnings News over Time and Seasonalities in Aggregate Stock Returns。Journal of Financial Economics,18(2),199-228。  new window
26.Kim, Oliver、Verrecchia, Robert E.(1991)。Trading Volume and Price Reactions to Public Announcements。Journal of Accounting Research,29(2),302-321。  new window
27.Beaver, William、Lambert, Richard、Morse, Dale(1980)。The information content of security prices。Journal of Accounting and Economics,2(1),3-28。  new window
28.Lang, M. H.、Lundholm, R. J.(1993)。Cross-sectional determinants of analyst ratings of corporate disclosures。Journal of Accounting Research,31(2),246-271。  new window
29.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
30.Palepu, Krishna G.(1986)。Predicting Takeover Targets: A Methodological and Empirical Analysis。Journal of Accounting & Economics,8(1),3-35。  new window
31.詹靜秋(1993)。我國財務預測公開制度之簡介。證券管理,11(8),43-46。  延伸查詢new window
32.Brown, L.(1988)。Comparing judgmental to extrapolative forecasts: It's time to ask why and when。International Journal of Forecasting,April,171-173。  new window
33.Diamond, D.(1985)。Optimal release of information by firms。The Journal of Finance,40(September),1071-1094。  new window
34.Dierkens, N.(1991)。Information asymmetry and equity issues。Journal of Financial and Quantitative Analysis,26(June),191-199。  new window
35.Jaggi, B.、Grier, P.(1980)。A comparative analysis of forecast disclosing and non-disclosing firms。Financial Management,9(Summer),38-43。  new window
36.Kross, W.(1982)。Profitability, earning announcement time lags, and stock price。Journal of Business Finance & Accounting,9(Autumn),313-328。  new window
37.Kross, W.、Lewellen, Wilbur G.、Ro, B.(1994)。Evidence on the motivation for management forecasts of corporate earnings。Managerial and Decision Economics,15(May/ June),187-200。  new window
38.Ruland, W.、Tung, S.、George, N.(1990)。Factors associated with the disclosure of managers' forecasts。The Accounting Review,65(July),710-721。  new window
會議論文
1.李建然(1997)。影響臺灣上市公司自願性盈餘預測揭露行為因素之研究。第三屆臺灣地區會計審計理論與實務研討會。沒有紀錄。  延伸查詢new window
學位論文
1.陳東良(1996)。臺灣上市公司自願性盈餘預測時點特性之研究(碩士論文)。國立政治大學。  延伸查詢new window
2.Gaber, M.(1985)。Management Incentives to Report Forecasts of Corporate Earnings,0。  new window
圖書
1.Lees, F. A.(1981)。Public Disclosure of Corporate Earnings Forecasts。NY:The Conference Board。  new window
2.American Accounting Association(1954)。Standards of disclosure for published financial reports。Standards of disclosure for published financial reports。沒有紀錄。  new window
3.Financial Accounting Standards Board(1980)。Qualitative characteristics of accounting information。Qualitative characteristics of accounting information。沒有紀錄。  new window
4.Ross, Stephen A.(1978)。Disclosure regulation in financial markets, implications of modern finance theory. Key issues in financial regulations。Disclosure regulation in financial markets, implications of modern finance theory. Key issues in financial regulations。New York, NY。  new window
其他
1.Accounting Principle Board(1970)。Basic concepts and accounting principles underlying financial statements of business enterprises,0。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
QR Code
QRCODE