期刊論文1. | 林嬋娟、薛敏正、蘇逸穎(2002)。預期盈餘與盈餘平穩化實證研究。證券市場發展,14(1)=53,139-148。 延伸查詢 |
2. | White, H.(1980)。A Heteroskedasiticity-Consistent Covariance Matrix and A Direct Test for Heteroskedasticity。Econometrica,48(4),817-838。 |
3. | Brush, T. H.、Bromiley, P.、Hendrickx, M.(2000)。The Free Cash Flow Hypothesis for Sales Growth and Firm Performance。Strategic Management Journal,21(4),455-472。 |
4. | DeAngelo, H.、DeAngelo, L.、Skinner, D.(1994)。Accounting Choices of Troubled Companies。Journal of Accounting and Economics,17(1/2),113-143。 |
5. | 陳安琳(1997)。新上市公司股票相關之理論與實證文獻回顧。管理學報,14(3),403-436。 延伸查詢 |
6. | Gul, F. A.、Tsui, Judy S. L.(2001)。Free Cash Flow, Debt Monitoring, and Audit Pricing: Further Evidence on the Role of Director Equity Ownership。Auditing: A Journal of Practice & Theory,20(2),71-84。 |
7. | Teoh, S. H.、Welch, I.、Wong, T. J.(1998)。Earnings management and the long-term market performance of initial public offerings。Journal of Finance,53(6),1935-1974。 |
8. | Schipper, K.(1989)。Commentary on earning management。Accounting Horizons,3(4),91-102。 |
9. | Jeter, D. C.、Shivakumar, L.(1999)。Cross-sectional estimation of abnormal accruals using quarterly and annual data: Effectiveness in detecting event-specific earnings management。Accounting and Business Research,29(4),299-319。 |
10. | Erickson, M.、Wang, S. W.(1999)。Earnings Management by Acquiring Firms in Stock for Stock Mergers。Journal of Accounting and Economics,27(2),149-176。 |
11. | 林宜勉、潘昭儀(19981200)。股利宣告內涵與Tobin's Q理論。管理學報,15(4),587-621。 延伸查詢 |
12. | Lang, L. H. P.、Stulz, R. M.、Litzenberger, R. H.(1989)。Dividend announcement: Cash flow Signaling vs. Free Cash Flow Hypothesis?。Journal of Financial Economics,24,181-191。 |
13. | Lang, Larry H. P.、Stulz, René M.、Walkling, Ralph A.(1991)。A Test of the Free Cash Flow Hypothesis: The Case of Bidder Returns。Journal of Financial Economics,29(2),315-335。 |
14. | Christie, A. A.、Zimmerman, J. L.(1994)。Efficient and Opportunistic Choices of Accounting Procedures: Corporate Control Contests。The Accounting Review,69(4),539-566。 |
15. | Shleifer, A.、Vishny, R.(1989)。Management entrenchment: the case of managerial investment。Journal of financial economics,25(1),123-139。 |
16. | Aharony, Joseph、Lin, Chan Jane、Loeb, Martin P.(1993)。Initial Public Offerings, Accounting Choices, and Earnings Management。Contemporary Accounting Research,10(1),61-81。 |
17. | Lehn, Kenneth、Poulsen, Annette(1989)。Free Cash Flow and Stockholder Gains in Going Private Transactions。The Journal of Finance,44(3),771-787。 |
18. | Stulz, René M.(1990)。Managerial Discretion and Optimal Financing Policies。Journal of Financial Economics,26(1),3-27。 |
19. | Gaver, Jennifer J.、Gaver, Kenneth M.(1993)。Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies。Journal of Accounting and Economics,16(1-3),125-160。 |
20. | Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。 |
21. | Bartov, Eli、Gul, Ferdinand A.、Tsui, Judy S. L.(2000)。Discretionary-accruals Models and Audit Qualifications。Journal of Accounting and Economics,30(3),421-452。 |
22. | Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。 |
23. | Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。 |
24. | Teoh, Siew Hong、Wong, T. J.、Rao, Gita R.(1998)。Are Accruals during Initial Public Offerings Opportunistic?。Review of Accounting Studies,3(1/2),175-208。 |
25. | Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。 |
26. | 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。 |
27. | DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。 |
28. | Jensen, Michael C.(1989)。Eclipse of the public corporation。Harvard Business Review,67(5),61-74。 |
29. | 黃旭輝、陳隆麒、謝劍平(20010300)。公司成長機會對經理人持股與董事會組成影響之研究。中山管理評論,9(1),37-59。 延伸查詢 |
30. | Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review,76(2),323-329。 |
31. | Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research,15(1),1-24。 |
32. | 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。 |
其他1. | 夏侯欣榮(2000)。台灣增賣新股(SEO)上市後長期績效之整體研究。 延伸查詢 |
2. | 鄭凌淇(2000)。裁決性應計項目的資訊內涵。 延伸查詢 |
3. | Chaney, P. K., and D. C. Jeter(1997)。Income smoothing and firm characteristics。 |
4. | Dechow, P.(1994)。Accounting earnings and cash flows as measure of firm performance: The role of accounting accruals。 |
5. | DeFond, M. L., and J. Jiambalvo(1994)。Debt covenant effects and manipulation of accruals。 |
6. | Guidry. F., A. J. Leone, and S. Rock(1999)。Earnings-based bonus plans and earnings management by business-unii managers。 |
7. | Gui, F. A., and J. Tsui(1998)。A test of free cash flow and debt monitoring hypotheses: Evidence from audit pricing。 |
8. | Yoon, P. S., and L. T. Starks(1995)。Signaling, investment opportunities, and dividends announcements。 |