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題名:股票買回交易與每股盈餘管理之研究
作者:陳慶隆
書刊名:財務會計實證研究:盈餘品質與價值攸關性
頁次:105-131
出版日期:2012
出版項:臺中:滄海
主題關鍵詞:股票買回盈餘管理
學門:管理學
資料類型:專書論文
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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)
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  • 點閱點閱:5
期刊論文
1.Skinner, D. J.、Sloan, R. G.(2002)。Earnings surprises, growth expectations, and stock returns: Don't let an earnings torpedo sink your portfolio。Review of Accounting Studies,7(2/3),289-312。  new window
2.Hertzel, M.、Jain, P. C.(1991)。Earnings and Risk Changes around Stock Repurchase Tender Offers。Journal of Accounting and Economics,14,275-294。  new window
3.Kracher, Beverly、Robert, R. Johnson(1997)。Repurchase Announcements, Lies and False Signals。Journal of Business Ethics,16(15),1677-1685。  new window
4.Kahle, K. M.(2002)。When a buyback isn't a buyback: open-market repurchases and employee options。Journal of Financial Economics,63,235-261。  new window
5.Stephens, Clifford P.、Weisbach, Michael S.(1998)。Actual share reacquisitions in open-market repurchase programs。Journal of Finance,53(1),313-334。  new window
6.Abarbanell, Jeffery、Lehavy, Reuven(2002)。Can Stock Recommendations Predict Earnings Management and Analysts' Earnings Forecast Errors?。Journal of Accounting Research,41(1),1-31。  new window
7.Batov, E.(1991)。Open-market stock repurchase as signals for earnings and risk changes。Journal of Accounting and Economics,14,275-294。  new window
8.Bens, D. A.、Nagar, V.、Wong, M. H. F.、Skinner, D. J.(2003)。Employee stock options, EPS dilution and stock repurchases。Journal of Accounting and Economics,36,51-90。  new window
9.Vermaelen, Theo(1981)。Common stock repurchases and market signaling。Journal of Financial Economics,9(2),139-183。  new window
10.Dann, Larry Y.(1981)。Common stock repurchases an analysis of returns to bondholders and stockholders。Journal of Financial Economics,9(2),113-138。  new window
11.Dann, Larry Y.、Masulis, Ronald W.、Mayers, David(1991)。Repurchase tender offers and earnings information。Journal of Accounting and Economics,14(3),217-251。  new window
12.Ikenberry, David、Lakonishok, Josef、Vermaelen, Theo(1995)。Market underreaction to open market share repurchases。Journal of Financial Economics,39,181-208。  new window
13.Bartov, E.、Givoly, D.、Hayn, C.(2002)。The rewards to meeting or beating earnings expectations。Journal of Accounting and Economics,33(2),173-204。  new window
14.Barth, M. E.、Elliott, J. A.、Finn, M. W.(1999)。Market Rewards Associated with Patterns of Increasing Earnings。Journal of Accounting Research,37(2),387-413。  new window
15.Nohel, T.、Tarhan, V.(1998)。Share repurchases and firm performance: New evidence on the agency cost of free cash flow。Journal of Financial Economics,49,187-222。  new window
16.Badrinath, S. G.、Varaiya, N. P.、Ferling, R. L.(2001)。Share repurchase: To buy or not to buy。Financial Executive,17,43-45。  new window
17.Grullon, G.、Ikenberry, D. L.(2000)。What do we know about stock repurchase。Journal of Applied Corporate Finance,13,31-51。  new window
18.Vafeas, N.、Joy, O. Maurice(1995)。Open Market Share Repurchases and the Free Cash Flow Hypothesis G35。Economics Letters,48,405-410。  new window
19.Dittmer, A. K.(2000)。Why do firms repurchase stocks?。The Journal of Business,73,331-356。  new window
20.Kasznik, R.、McNichols, M. F.(2002)。Does meeting earnings expectations matter? Evidence from analyst forecast revisions and shares prices。Journal of Accounting Research,40,727-759。  new window
21.Vafeas, N.、Vlittis, A.、Katranis, P.、Ockree, K.(2003)。Earnings management around share repurchases: A note。Abacus,39,262-272。  new window
22.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review,76(2),323-329。  new window
23.Hovakimian, Armen、Opler, Tim、Titman, Sheridan(2001)。The debt-equity choice。Journal of Financial and Quantitative Analysis,36(1),1-24。  new window
研究報告
1.Weisbenner, Scott J.(2000)。Corporate Share Repurchases in the 1990s: What Role Do Stock Options Play?。Federal Reserve Board。  new window
2.Brav, A.、Graham, J. R.、Harvey, C. R.、Michaely, R.(2003)。Payout policy in the 21st century。University of Duke。  new window
3.Hribar, Paul、Jenkins, Nicole Thorne、Johnson, Bruce(2004)。Stock repurchases as an earnings management device。Cornell University。  new window
4.Brown, L.、Caylor, M.(2003)。A temporal analysis of earnings management thresholds。Georgia State University。  new window
5.Chou, D. W.、Lin, J. P. P.(2004)。False signals from open-market stock repurchase announcements: Evidence from earnings management and analysts' forecast revisions。National Chung Cheng University。  new window
6.Klassen, K. J.、Sivakumar, R.(2001)。Stock repurchases associated with stock options do represent dollars out of shareholders' wallets。University of Waterloo。  new window
7.Myers, L. A.、Skinner, D. J.(1999)。Earnings momentum and earnings management。University of Michigan Business School。  new window
圖書
1.Levitt, A.(1998)。The numbers game。NYU Center for Law and Business。  new window
 
 
 
 
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