:::

詳目顯示

回上一頁
題名:中國大陸下市緩衝機制與盈餘管理
書刊名:中國大陸研究
作者:官月緞
作者(外文):Guan, Yue-duan
出版日期:2006
卷期:49:3
頁次:頁93-118
主題關鍵詞:下市緩衝機制特別處理特別轉讓盈餘管理Delisting buffer mechanismSpecial treatmentParticular transferEarnings management
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(1) 博士論文(2) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:73
  • 點閱點閱:74
期刊論文
1.Chen, C. J. P.、Gul, F. A.、Su, X. J.(1999)。A Comparison of Reported Earnings Under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange。Accounting Horizon,13(2),91-111。  new window
2.Thomas, J. K.(1989)。Unusual Patterns in Reported Earnings。The Accounting Review,64(4),773-787。  new window
3.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violations and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
4.Schipper, K.(1989)。Commentary on earning management。Accounting Horizons,3(4),91-102。  new window
5.Kahneman, D.、Tversky, A.(1979)。Prospect theory: An analysis of decision under risk。Econometrica,47(2),263-291。  new window
6.Qi, Daqing、Wu, Woody、Zhang, Hua(2000)。Shareholding structure and corporate performance of partially privatized firms: evidence from listed Chinese companies。Pacific-Basin Finance Journal,8(5),587-610。  new window
7.金成隆、林修葳、張永芳(19990400)。強制性財務預測誤差與盈餘管理關係--20%門檻限制影響之研究。中國財務學刊,7(1),59-96。new window  延伸查詢new window
8.Balsam, Steven(1998)。Discretionary Accounting Choices and CEO Compensation。Contemporary Accounting Research,15(3),229-252。  new window
9.周賓凰、吳壽山(19981000)。漲跌幅限制之再探討。中國財務學刊,6(2),19-48。new window  延伸查詢new window
10.Aharony, Joseph、Lee, Chi-Wen Jevons、Wong, Tak Jun(2000)。Financial packaging of IPO firms in China。Journal of Accounting Research,38(1),103-126。  new window
11.DeFond, Mark L.、Wong, T. J.、Li, Shuhua H.(1999)。The Impact of Improved Auditor Independence on Audit Market Concentration in China。Journal of Accounting & Economics,28(3),269-305。  new window
12.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review,53(1),112-134。  new window
13.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
14.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
15.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
16.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
17.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business,72(1),1-33。  new window
18.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
19.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
20.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics,25(1),35-67。  new window
21.林嬋娟、洪櫻芬、薛敏正(19970300)。財務困難公司之盈餘管理實證研究。管理學報,14(1),15-38。new window  延伸查詢new window
22.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics,17(1/2),113-143。  new window
23.王安武、竇洪波(2000)。從現金流量分析我國上市公司盈餘管理。经济理论与经济管理,2,38-42。  延伸查詢new window
24.孫錚、王躍堂(1999)。資源配置與盈餘操縱之實證研究。财经研究,1999(4),3-9。  延伸查詢new window
25.Chen, Kevin C. W.、Schoderbek, Michael P.(1999)。The Role of Accounting Information in Security Exchange Delisting。Journal of Accounting and Public Policy,18(1),31-57。  new window
26.Dye, Ronald A.、Verrecchia, Robert R.(1995)。Discretion vs. Uniformity: Choices among GAAP。The Accounting Review,7(3),389-415。  new window
27.Hilmy, Joseph(1999)。Communists among US in a Market Economy: Accounting in the People's Republic of China。The International Journal of Accounting,34(4),491-515。  new window
28.Lin, Z. Jun、Chen, Feng(1999)。Applicability of the Conservatism Accounting Convention in China: Empirical Evidence。The International Journal of Accounting,3(4),517-537。  new window
29.Tang, Qingliang、Chow, Chee W.、Lau, Amy(1999)。Auditing of State-Owned Enterprises in China: Historic Development, Current Practice and Emerging Issues。The International Journal of Accounting,34(2),173-187。  new window
圖書
1.康榮寶(2001)。深入中國股市。台北:天下文化出版社。  延伸查詢new window
2.聶尚君、朱小平(2000)。上市公司資產重組研究。北京:中國勞動社會保障出版社。  延伸查詢new window
3.(2001)。進出之間-聚集中國股市淘汰制。進出之間-聚集中國股市淘汰制。南寧。  延伸查詢new window
4.謝曙光(1999)。中國ST股票投資寶典。中國ST股票投資寶典。太原。  延伸查詢new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
無相關點閱
 
QR Code
QRCODE