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題名:董監事暨重要職員責任保險與會計資訊價值攸關性
書刊名:商管科技季刊
作者:范宏書林彥廷陳慶隆
作者(外文):Fan, Hung-shuLin, Yan-tingChen, Ching-lung
出版日期:2021
卷期:22:1
頁次:頁67-100
主題關鍵詞:董監事暨重要職員責任保險價值攸關性會計資訊Directors' and officers' liability insuranceEarnings persistenceValue-relevanceAccounting information
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:124
  • 點閱點閱:9
期刊論文
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4.Arce, Miguel、Mora, Araceli(2002)。Empirical Evidence of the Effect of European Accounting Differences on the Stock Market Valuation of Earnings and Book Value。European Accounting Review,11(3),573-599。  new window
5.湯麗芬、廖秀梅、李建然(20140900)。董監事暨重要職員責任保險對管理階層盈餘管理行為之影響。經濟論文,42(3),331-368。new window  延伸查詢new window
6.Nwaeze, Emeka T.(1998)。Regulation and the valuation relevance of book value and earnings: Evidence from the United States。Contemporary Accounting Research,15(4),547-573。  new window
7.Ou, Jane A.、Sepe, James F.(2002)。Analysts Earnings Forecasts and the Roles of Earnings and Book Value in Equity Valuation。Journal of Business Finance & Accounting,29(3/4),287-316。  new window
8.Marquardt, Carol A.、Wiedman, Christine I.(2004)。The effect of earnings management on the value relevance of accounting information。Journal of Business Finance & Accounting,31(3/4),297-332。  new window
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17.劉若蘭、劉政淮、簡溥銘(20150700)。董監事暨重要職員責任保險與資訊揭露品質及企業舞弊關係之研究。中華會計學刊,11(1),79-114。new window  延伸查詢new window
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19.廖秀梅、湯麗芬、李建然(20160700)。董監事暨重要職員責任保險與盈餘穩健性。會計評論,63,109-150。new window  延伸查詢new window
20.范宏書、陳慶隆、廖英任(20080100)。盈餘管理對會計資訊的相對價值攸關性之影響。管理與系統,15(1),93-136。new window  延伸查詢new window
21.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
22.Beaver, William H.(1968)。The Information Content of Annual Earnings Announcements。Journal of Accounting Research,6,67-92。  new window
23.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
24.廖秀梅、湯麗芬、李建然(20171200)。董監事暨重要職員責任保險對企業信用評等之影響。臺大管理論叢,27(4),75-104。new window  延伸查詢new window
25.李建然、湯麗芬(20190900)。董監事責任保險對企業避稅決策之影響。經濟論文,47(3),485-524。new window  延伸查詢new window
26.White, H.(1980)。A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroscedasticity。Econometrica,48(4),817-838。  new window
27.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
28.Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(1998)。Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health。Journal of Accounting and Economics,25(1),1-34。  new window
29.Collins, Daniel W.、Maydew, Edward L.、Weiss, Ira S.(1997)。Changes in the Value-relevance of Earnings and Book Values over the past Forty Years。Journal of Accounting and Economics,24(1),39-67。  new window
30.Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(2001)。The relevance of the value relevance literature for financial accounting standard setting: another view。Journal of Accounting and Economics,31(1-3),77-104。  new window
31.Chalmers, John M. R.、Dann, Larry Y.、Harford, Jarrad(2002)。Managerial Opportunism? Evidence from Directors' and Officers' Insurance Purchases。The Journal of Finance,57(2),609-636。  new window
32.Chung, Hyeesoo H.、Wynn, Jinyoung P.(2008)。Managerial legal liability coverage and earnings conservatism。Journal of Accounting and Economics,46(1),135-153。  new window
33.Holderness, Clifford G.(1990)。Liability insurers as corporate monitors。International Review of Law and Economics,10(2),115-129。  new window
34.Wynn, Jinyoung Park(2008)。Legal liability coverage and voluntary disclosure。The Accounting Review,83(6),1639-1669。  new window
35.Abarbanell, Jeffery S.、Bushee, Brian J.(1997)。Fundamental Analysis, Future Earnings, and Stock Prices。Journal of Accounting Research,35(1),1-24。  new window
36.O'Sullivan, Noel(1997)。Insuring the Agents: The Role of Directors' and Officers' Insurance in Corporate Governance。Journal of Risk and Insurance,64(3),545-556。  new window
37.劉正田(20010700)。研發支出資本化之會計基礎股票評價。會計評論,33,1-26。new window  延伸查詢new window
38.楊以豪、蔡京姐、莊甫蕙、張永林(20160600)。董監事責任險與家族企業對實質盈餘管理之影響。臺灣企業績效學刊,9(2),107-136。new window  延伸查詢new window
39.劉若蘭、溫宜潔、黃怡萍(20200600)。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
40.Black, E. L.、White, J. J.(2003)。An international comparison of income statement and balance sheet information: Germany, Japan and the US。European Accounting Review,12(1),29-46。  new window
41.Chen, Guang-Zheng、Keung, Edmund C.(2018)。Directors' and officers' legal liability insurance and internal control weaknesses。Journal of International Accounting Research,17(1),69-86。  new window
42.周百隆、林兆欣、許碩芬、楊傑安(20150300)。The Effects of Directors' and Officers' Liability Insurance on Earnings Conservatism。財務金融學刊,23(1),57-83。new window  延伸查詢new window
43.Lin, C. H.、Hsu, S. F.、Chou, P. L.、Chao, Y. Y.、Li, C. W.(2020)。The Effects of Directors' and Officers' Liability Insurance on Key Auditing Matters。Emerging Markets Finance & Trade,56(5),977-1002。  new window
44.廖秀梅、湯麗芬、李建然(20151200)。The Effect of Directors' and Officers' Liability Insurance on Stock Investors' Perceptions of Earning Quality。交大管理學報,35(2),113-148。new window  new window
45.范宏書、林彥廷、陳慶隆(20150900)。實質盈餘管理對會計資訊價值攸關性之影響。臺大管理論叢,25(3),163-196。new window  延伸查詢new window
46.范宏書(20090900)。盈餘平穩化與會計資訊的相對價值攸關性。臺大管理論叢,19(S2),127-164。new window  延伸查詢new window
47.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society,47(1),153-162。  new window
48.Beaver, William H.、Clarke, Roger、Wright, William F.(1979)。The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors。Journal of Accounting Research,17(2),316-340。  new window
研究報告
1.Whelan, C.、McNamara, R.(2004)。The Impact of Earnings Management on the Value-relevance of Financial Statement Information。Georgia College and State University。  new window
 
 
 
 
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