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題名:自由現金流量與盈餘管理關聯性之研究
書刊名:臺灣管理學刊
作者:薛敏正 引用關係林嬋娟 引用關係
作者(外文):Shiue, Min-jengLin, Chan-jane
出版日期:2003
卷期:3:1
頁次:頁151-167
主題關鍵詞:盈餘管理裁決性應計數自由現金流量債務假說Earnings managementDiscretionary accrualsFree cash flowDebt hypothesis
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(12) 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:12
  • 共同引用共同引用:44
  • 點閱點閱:83
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。new window  延伸查詢new window
2.White, H.(1980)。A Heteroskedasiticity-Consistent Covariance Matrix and A Direct Test for Heteroskedasticity。Econometrica,48(4),817-838。  new window
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。  new window
4.DeAngelo, H.、DeAngelo, L.、Skinner, D.(1994)。Accounting Choices of Troubled Companies。Journal of Accounting and Economics,17(1/2),113-143。  new window
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new window
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。  new window
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。  new window
8.Schipper, K.(1989)。Commentary on earning management。Accounting Horizons,3(4),91-102。  new window
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。  new window
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。  new window
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。new window  延伸查詢new window
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。  new window
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。  new window
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。  new window
15.Shleifer, A.、Vishny, R.(1989)。Management entrenchment: the case of managerial investment。Journal of financial economics,25(1),123-139。  new window
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。  new window
17.Lehn, Kenneth、Poulsen, Annette(1989)。Free Cash Flow and Stockholder Gains in Going Private Transactions。The Journal of Finance,44(3),771-787。  new window
18.Stulz, René M.(1990)。Managerial Discretion and Optimal Financing Policies。Journal of Financial Economics,26(1),3-27。  new window
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。  new window
20.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
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。  new window
22.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
23.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
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。  new window
25.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
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。  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.Jensen, Michael C.(1989)。Eclipse of the public corporation。Harvard Business Review,67(5),61-74。  new window
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。new window  延伸查詢new window
30.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review,76(2),323-329。  new window
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。  new window
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。  new window
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new window
2.鄭凌淇(2000)。裁決性應計項目的資訊內涵。  延伸查詢new window
3.Chaney, P. K., and D. C. Jeter(1997)。Income smoothing and firm characteristics。  new window
4.Dechow, P.(1994)。Accounting earnings and cash flows as measure of firm performance: The role of accounting accruals。  new window
5.DeFond, M. L., and J. Jiambalvo(1994)。Debt covenant effects and manipulation of accruals。  new window
6.Guidry. F., A. J. Leone, and S. Rock(1999)。Earnings-based bonus plans and earnings management by business-unii managers。  new window
7.Gui, F. A., and J. Tsui(1998)。A test of free cash flow and debt monitoring hypotheses: Evidence from audit pricing。  new window
8.Yoon, P. S., and L. T. Starks(1995)。Signaling, investment opportunities, and dividends announcements。  new window
 
 
 
 
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