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題名：處分資產損益及董監事特性對盈餘管理之相關性
書刊名：數據分析
作者：葉金標／葉錦明／吳佳蓉
作者(外文)：Yeh, Chin-piao／Yeh, Jin-ming／Wu, Jia Rong
出版日期：2016
卷期：11:6
頁次：頁103-123
主題關鍵詞：應計項目盈餘管理；處分資產利益；董監事特性；Accruals-based earnings management；Disposal of assets；Board characteristics
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:319
  • 點閱點閱:7
期刊論文
1.李馨蘋、莊宗憲(20070600)。公司治理機制與公司績效之實證研究。東吳經濟商學學報，57，1-27。new window  延伸查詢new window
2.李春安、徐傳瑛(20100700)。董事會獨立性與企業財務危機關係之研究。管理與系統，17(3)，467-499。new window  延伸查詢new window
3.廖益興(20100600)。董事會組成、股權結構與年報資訊揭露水準。臺大管理論叢，20(2)，209-249。new window  延伸查詢new window
4.邱秀清、李慕萱、劉仲凱(20090600)。董監事專業性與財務報表重編。文大商管學報，14(1)，1-17。new window  延伸查詢new window
5.楊朝旭、吳幸蓁(20090100)。資產減損之決定因素與盈餘資訊性後果：論公司治理之角色。會計評論，48，67-114。new window  延伸查詢new window
6.Sharma, V. D.(2004)。Board of director characteristics, institutional ownership, and fraud: Evidence from Australia。Auditing: A Journal of Practice and Theory，23(2)，105-117。  new window
7.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。  new window
8.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
9.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
10.Barton, Jan、Simko, Paul J.(2002)。The Balance Sheet as an Earnings Management Constraint。The Accounting Review，77(Supplement)，1-27。  new window
11.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
12.Dalton, Dan R.、Daily, Catherine M.、Johnson, Jonathan L.、Ellstrand, Alan E.(1999)。Number of directors and financial performance: a meta-analysis。Academy of Management Journal，42(6)，674-686。  new window
13.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics，40(2)，185-211。  new window
14.DeAngelo, Linda E.(1986)。Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders。The Accounting Review，61(3)，400-420。  new window
15.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。  new window
16.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
17.Beneish, M. D.(1997)。Detecting GAAP Violation: Implications for Assessing Earnings management among Firms with Financial Performance。Journal of Accounting and Public Policy，16，271-309。  new window
18.Holderness, C. G.(2003)。A survey of blockholders and corporate control: Clifford G. Holderness。Economic Policy Review，9(1)，51-63。  new window
19.Jones, J. J.(1991)。Earnings management during import relief investingations。Journal of Accounting Research，29(2)，193-228。  new window
20.Kothari, S. P.、Leone A. J.、Wasley, C. E.(2005)。Performance matched disscrstionary accrual measures。Journal of Accounting and Economics，29(1)，163-197。  new window
21.Leuz, C.、Nanda, D.、Wysocki, P. D.(2003)。Earnings management and investorprotection: An international comparison。Journal of Financial Economics，69(3)，505-527。  new window
22.許永聲、陳信吉、陳琬菁(20130700)。董事會特性與盈餘管理之選擇行為。會計評論，57，39-72。new window  延伸查詢new window
23.Agrawal, Anup、Knoeber, Charles R.(1996)。Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders。The Journal of Financial and Quantitative Analysis，31(3)，377-397。  new window
24.Alexander, C. R.、Cohen, M. A.(1999)。Why do corporations become criminals? Ownership, hidden actions and crime as an agency cost。Journal of Corporate Finance，5(1)，1-34。  new window
25.Bhagat, Sanjai、Black, Bernard S.(2002)。The Non-Correlation Between Board Independence and Long-Term Firm Performance。Journal of Corporation Law，27(2)，231-273。  new window
26.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
27.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics，23(2)，115-139。  new window
28.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
29.Hermalin, Benjamin E.、Weisbach, Michael S.(1991)。The Effects of Board Composition and Direct Incentives on Firm Performance。Financial Management，20(4)，101-112。  new window
30.Hermalin, B. E.、Weisbach, M. S.(2003)。Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature。Economic Policy Review，9(1)，7-26。  new window
31.Jensen, Michael C.(1989)。Eclipse of the public corporation。Harvard Business Review，67(5)，61-74。  new window
32.Kao, Lan-Feng、Chiou, Jeng-Ren、Chen, An-Lin(2004)。The agency problems, firm performance and monitoring mechanisms: The evidence from collateralized shares in Taiwan。Corporate Governance: An International Review，12(3)，389-402。  new window
33.Patton, Arch、Baker, John C.(1987)。Why do not directors rock the boat?。Harvard Business Review，65(6)，10-12。  new window
34.Ryan, Harley E. Jr.、Wiggins, Roy A. III(2004)。Who is in whose pocket? Director compensation, board independence, and barriers to effective monitoring。Journal of Financial Economics，73(3)，497-524。  new window
35.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance，9(3)，295-316。  new window
36.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review，76(2)，323-329。  new window
37.Abbott, Lawrence J.、Parker, Susan、Peters, Gary F.(2004)。Audit Committee Characteristics and Restatements: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations。Auditing: A Journal of Practice & Theory，23(1)，69-87。  new window
研究報告
1.Wang, S.、D'Souza, J.(2006)。Earnings management: The effect of accounting flexibility on R&D investment choices。Cornell University。  new window
2.Chtourou, S. M.、Bedard, J.、Courteau, L.(2001)。Corporate Governance and arnings Management。University of Laval Canada。  new window
3.Abarbanell, J. S.、Lehavy, R.(2003)。Biased forecasts or biased earnings? The role of earnings management in explaining apparent optimism and inefficiency in analysts'€™ earnings forecasts。University of North Carolina, Chapel Hill。  new window
學位論文
1.楊俊中(1998)。股權結構與經營績效相關性之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
2.方自億(2014)。實質盈餘管理、盈餘門檻與資訊透明度關係之研究(博士論文)。國立臺北科技大學。new window  延伸查詢new window
3.姜廷霖(2006)。企業盈餘管理程度與特性之探討--以世界主要國家為例(碩士論文)。東吳大學。  延伸查詢new window
4.陳玫縈(2007)。以公司治理與績效指標分析上市電子與金融保險業資訊揭露評鑑(碩士論文)。靜宜大學。  延伸查詢new window
5.黃朝信(2013)。禁止迴轉資產減損損失後利用處分資產方式之盈餘管理行為：中國證據(博士論文)。國立臺灣大學。new window  延伸查詢new window
6.傅雅群(2005)。董事會特性、股權結構對公司資訊透明度影響之研究(碩士論文)。逢甲大學。  延伸查詢new window
7.林淑芬(1994)。董監事持股比例、多角化策略型態與財務績效關係之研究--上市公司實證分析(碩士論文)。淡江大學。  延伸查詢new window
8.林振蒼(2004)。公司是否利用處分資產規避報導虧損?(碩士論文)。國立臺灣大學。  延伸查詢new window
9.陳靖誼(2005)。總經理更換、盈餘管理與公司治理(碩士論文)。國立彰化師範大學。  延伸查詢new window
10.蕭信義(2002)。業績衰退公司盈餘管理之研究－以上市公司為例(碩士論文)。國立成功大學。  延伸查詢new window
圖書
1.葉銀華、李存修、柯承恩(20020000)。公司治理與評等系統。臺北：商智文化。new window  延伸查詢new window
 
 
 
 
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