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題名:財務報表盈餘品質對董監事暨重要職員責任保險與分析師盈餘預測關聯性之影響
書刊名:會計審計論叢
作者:蔡麗雯 引用關係范宏書 引用關係林彥廷 引用關係
作者(外文):Tsai, Lih-wenFan, Hung-shuLin, Yan-ting
出版日期:2020
卷期:10:2
頁次:頁65-99
主題關鍵詞:盈餘品質董監事暨重要職員責任保險分析師盈餘預測誤差分析師盈餘預測離散程度Earnings qualityDirectors' and officers' liability insuranceAnalysts' earnings forecast errorAnalysts' earnings forecast dispersion
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(1) 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:1
  • 共同引用共同引用:47
  • 點閱點閱:6
期刊論文
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26.湯麗芬、廖秀梅、李建然(20151200)。董監事暨重要職員責任保險與財務報表重編之關聯性。經濟論文叢刊,43(4),549-588。new window  延伸查詢new window
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28.Kim, I. Y.(2015)。Directors' and Officers' Insurance and Opportunism in Accounting Choice。Accounting & Taxation,7(1),51-65。  new window
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35.黃瓊瑤、周佩儀、陳育成、黃偉齡(20140500)。Information Transparency and Analysts' Forecasts Accuracy--An Industry Perspective。會計學報,5(2),1-27。new window  延伸查詢new window
36.劉若蘭、溫宜潔、黃怡萍(2020)。董監事法律責任保險訊息是否影響分析師盈餘預測品質。會計與公司治理,15(1),1-28。new window  延伸查詢new window
37.Barker, R.、Imam, S.(2008)。Analysts' perceptions of 'earnings quality'。Accounting and Business Research,38(4),313-329。  new window
38.Boyer, M. M.、Tennyson, S.(2015)。Directors' and officers' liability insurance, corporate risk and risk taking: New panel data evidence on the role of directors' and officers' liability insurance。The Journal of Risk and Insurance,82(4),753-791。  new window
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其他
1.李欣芳(20160920)。兆豐銀6大疏失政院要求對失職董事提告求償,https://ec.ltn.com.tw/article/breakingnews/1814465。  延伸查詢new window
2.張孝義(20180203)。樂陞董事、獨董遭求償逾39億,https://www.chinatimes.com/newspapers/20180203000486-260106?chdtv。  延伸查詢new window
3.陳慧菱(20181029)。上市櫃公司明年起強制投保董監責任險保額不足成隱憂,https://news.cnyes.com/news/id/4227321。  延伸查詢new window
 
 
 
 
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