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題名:本益比變動與盈餘管理
書刊名:當代會計
作者:張文瀞 引用關係
作者(外文):Chang, Wen-jing
出版日期:2003
卷期:4:1
頁次:頁29-56
主題關鍵詞:投機訊息發放盈餘管理裁量性應計數本益比OpportunisticSignalingEarnings managementDiscretionary accrualsPrice-earnings ratio
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(10) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:8
  • 共同引用共同引用:54
  • 點閱點閱:28
期刊論文
1.Ajinkya, B.、Gift, M.(1984)。Corporate Manager's Earnings Forecasts and Symmetrical Adjustments of Market Expectations。Journal of Accounting Research,22,425-444。  new window
2.Healy, P.(1985)。The impact of bonus schemes on the selection of accounting principles。Journal of Accounting & Economics,7(2),85-107。  new window
3.Lev, B.(1992)。Information disclosure strategy。California Management Review,34(4),9-32。  new window
4.Freeman, R. J.、Ohlson, J. A.、Penman, S.(1982)。Book Rate of-Return and Prediction of Earnings Changes: An Empirical Investigation。Journal of Accounting Research,20,3-42。  new window
5.Ramakrishnan, R. T. S.、Thomas, J. K.(1998)。Valuation of Permanent, Transitory, and Price-Irrelevant Components of Reported Earnings。Journal of Accounting, Auditing and Finance,13(3),301-336。  new window
6.White, C. B.(2000)。What P/E Will the U.S. Stock Market Support?。Financial Analysts Journal,56,30-38。  new window
7.Penman, S. H.、Zhang, X. J.(2002)。Accounting conservatism, the quality of earnings, and stock returns。The Accounting Review,77(2),237-264。  new window
8.張文瀞(20011100)。審計品質對上市公司盈餘管理之影響。當代會計,2(2),195-214。new window  延伸查詢new window
9.Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review,76(3),357-373。  new window
10.King, R.、Pownall, G.、Waymire, G.(1990)。Expectations Adjustment via Timely Management Forecasts: Review, Synthesis, and Suggestions for Future Research。Journal of Accounting Literature,9,113-44。  new window
11.張文瀞、周玲臺、林修葳(20030700)。內部人持股連續變動公司之盈餘管理行為特性。會計評論,37,53-83。new window  延伸查詢new window
12.Dechow, Patricia M.(1994)。Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals。Journal of Accounting and Economics,18(1),3-42。  new window
13.Collins, Daniel W.、Pincus, Morton、Xie, Hong(1999)。Equity Valuation and Negative Earnings: The Role of Book Value of Equity。The Accounting Review,74(1),29-61。  new window
14.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
15.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
16.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
17.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
18.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
19.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
20.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research,11(2),661-687。  new window
21.Dechow, Patricia M.、Sloan, Richard G.(1991)。Executive Incentives and the Horizon Problem: An Empirical Investigation。Journal of Accounting and Economics,14(1),51-89。  new window
22.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
23.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business,72(1),1-33。  new window
24.柯承恩(20000500)。我國公司監理體系之問題與改進建議。會計研究月刊,174,79-83。  延伸查詢new window
25.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
26.Sloan, Richard Geoffrey(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review,71(3),289-315。  new window
27.Campbell, John Y.、Shiller, Robert J.(1998)。Valuation Ratios and the Long-Run Stock Market Outlook。Journal of Portfolio Management,24(2),11-26。  new window
圖書
1.Bernstein, L.(1993)。Financial Statement Analysis。Homewood, IL:Irwin。  new window
2.Penman, Stephen. H.(2001)。Financial Statement Analysis and Security Valuation。New York, NY:McGraw-Hill Irwin。  new window
3.Mishkin, F. S.(1983)。A Rational Expectations Approach to Macroeconomics: Testing Policy Ineffectiveness and Efficient-markets Models。Chicago, IL:University of Chicago Press for the National Bureau of Economic Research。  new window
4.Beaver, W. H.(1998)。Financial Reporting: An Accounting Revolution。Prentice Hall。  new window
5.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
其他
1.張維傑(2000)。台灣股票市場除權行情之月效果分析。  延伸查詢new window
2.黃怡芬(2000)。道氏理論、濾嘴法則與買入持有策略在台灣股市投資績效之比較。  延伸查詢new window
3.楊朝成與陳明霞(1993)。盈餘成長預估、益本比與投資組合績效--不同投資區間之探討。  延伸查詢new window
4.劉賢修(1994)。應計項目操縱對盈餘反應係數之實證研究。  延伸查詢new window
5.Beaver, W. H.(1970)。The time series behavior of earnings。  new window
6.Cheng, A., and R. McNamara(2000)。The valuation accuracy of the price-earnings and price-book benchmark valuation methods。  new window
7.Guay, W. P., S. P. Kothari, and R. L. Watts.(1996)。A market-based evaluation of discretionary accruals models。  new window
8.Healy, P. M.(1996)。Discussion of a market-based evaluation of discretionary accruals models。  new window
9.Healy, P. M., and K. G. Palepu.(199303)。The effect of firms' financial disclosure policies on stock prices。  new window
10.Kang, S. H., and K. Sivaramakrishnan.(1995)。Issues in testing earnings management and an instrumental variable approach。  new window
11.Klein, A., and J. Rosenfeld.(1991)。PE ratios, earnings expectations, and abnormal returns。  new window
12.Kormendi, R., and R. Lipe.(1987)。Earnings innovation, earnings persistence, and stock returns。  new window
13.Pfeiffer, R. J. Jr., and P. T. Elgers.(1999)。Controlling for lagged stock price responses in pricing regressions: an application to the pricing of cash flows and accruals。  new window
14.Young, S.(1998)。The determinants of managerial accounting policy choice: further evidence for the UK。  new window
 
 
 
 
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