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題名:盈餘操縱、盈餘資訊內涵與企業社會責任--銀行業全球實證研究
書刊名:證券市場發展季刊
作者:池祥麟 引用關係陳庭萱
作者(外文):Chih, Hsiang-LinChen, Ting-Hsuan
出版日期:2007
卷期:19:1=73
頁次:頁91-132
主題關鍵詞:企業社會責任盈餘操縱盈餘管理資訊內涵企業治理Corporate social responsibilityEarnings manipulationEarnings managementInformativenessCorporate governance
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(5) 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:5
  • 共同引用共同引用:44
  • 點閱點閱:76
期刊論文
1.Jaggi, B.(1980)。Future Evidence on the Accuracy of Management Forecasts vis-à-vis Analysts' Forecast。The Accounting Review,55,96-101。  new window
2.Goel, Anand Mohan、Thakor, Anjan V.(2003)。Why Do Firms Smooth Earnings?。The Journal of Business,76(1),151-192。  new window
3.Beaver, W. H.、Engel, E. E.(1996)。Discretionary behavior with respect to allowances for loan loss and the behavior of security prices。Journal of Accounting and Economics,22,177-206。  new window
4.Cialdini, R.、Petrova, P.、Goldstein, N.(2004)。The Hidden Costs of Organizational Dishonesty。MIT Sloan Management Review,45(3),67-73。  new window
5.Firth, M.、Smith, A.(1992)。The Accuracy of Profits Forecasts in Initial Public Offering Prospectuses。Journal of Accounting and Business Research,22,239-247。  new window
6.Gelb, David S.、Strawser, Joyce A.(2001)。Corporate Social Responsibility and Financial Disclosure: An Alternative Explanation for Increased Disclosure。Journal of Business Ethics,33(1),1-13。  new window
7.Lee, B. B.、Choi, B.(2002)。Company Size, Auditor Type, and Earnings Management。Journal of Forensic Accounting,3,27-50。  new window
8.Schwartz, R.(1997)。Legal Regimes, Auditor Quality and Investment。The Accounting Review,72,385-406。  new window
9.Wall, L. D.、Koch, T. W.(2000)。Bank Loan-Loss Accounting: A Review of Theoretical and Empirical Evidence。Economic Review,85,1-19。  new window
10.池祥麟、陳庭萱(20040600)。銀行業企業社會責任之探討。臺灣金融財務季刊,5(2),111-127。new window  延伸查詢new window
11.沈中華、池祥麟(20030900)。從投資人保護觀點與展望理論探討各國銀行業盈餘管理之現象與動機。經濟論文,31(3),407-458。new window  延伸查詢new window
12.Collins, D.、Kothari, S.(1989)。An Analysis of the Cross-sectional and Intertemporal Determinants of Earnings Response Coefficients。Journal of Accounting and Economics,11(2/3),143-181。  new window
13.Leuz, C.、Nanda, D.、Wysocki, P. D.(2003)。Investor Protection and Earnings Management: An International Comparison。Journal of Financial Economics,69(3),505-527。  new window
14.Liu, C. C.、Ryan, S. G.、Wahlen, J. M.(1997)。Differential valuation implications of loan loss provisions across banks and fiscal quarters。The Accounting Review,72(1),133-146。  new window
15.劉順仁(19970300)。The Determinants of Loan Impairment Recognized by the U.S. Bank Holding Companies。會計評論,30,33-77。new window  new window
16.Atiase, Rowland Kwame(1985)。Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements。Journal of Accounting Research,23(1),21-36。  new window
17.Freeman, Robert(1987)。The association between accounting earnings and security returns for large and small firms。Journal of Accounting and Economics,9,195-228。  new window
18.Pava, M. L.、Krausz, J.(1996)。The Association between Corporate Social-Responsibility and Financial Performance: The Paradox of Social Cost。Journal of Business Ethics,15(3),321-357。  new window
19.Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics,32(3),263-292。  new window
20.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
21.Shen, Chung-Hua、Chih, Hsiang-Lin(2005)。Investor Protection, Prospect Theory, and Earnings Management: An International Comparison of the Banking Industry。Journal of Banking and Finance,29(10),2675-2697。  new window
22.Chih, Hsiang-Lin、Shen, Chung-Hua、Kang, Feng-Ching(2008)。Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence。Journal of Business Ethics,79(1/2),179-198。  new window
23.Jensen, Michael C.(2001)。Value maximization, stakeholder theory, and the corporate objective function。Journal of Applied Corporate Finance,14(3),8-21。  new window
24.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business,72(1),1-33。  new window
25.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
26.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1998)。Law and Finance。Journal of Political Economy,106(6),1113-1155。  new window
27.Vafeas, Nikos(2000)。Board structure and the informativeness of earnings。Journal of Accounting and Public Policy,19(2),139-160。  new window
28.劉啟群(19990700)。我國金融業會計損益項目季別分析:盈餘管理間接測試法。會計評論,31,63-79。new window  延伸查詢new window
29.Bhattacharya, Utpal、Daouk, Hazem、Welker, Michael(2003)。The world price of earnings opacity。The Accounting Review,78(3),641-678。  new window
30.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics,33(3),401-425。  new window
31.Griffin, Jennifer J.、Mahon, John F.(1997)。The Corporate Social Performance and Corporate Financial Performance Debate: Twenty-Five Years of Incomparable Research。Business and Society,36(1),5-31。  new window
32.Simpson, W. Gary、Kohers, Theodor(2002)。The link between social and financial performance: evidence from the banking industry。Journal of business ethics,35(2),97-109。  new window
研究報告
1.Zarowin, P.(2002)。Does Income Smoothing Make Stock Prices More Informative?。New York University。  new window
2.Anandarajan, A.、Hasan, I.、Lozano-Vivas, A.(2000)。Loan Loss Provision Decisions: a Stochastic Frontier Approach。Salomon Center, New York University。  new window
3.Richardson, R.、Tuna, I.、Wu, M.(2002)。Predicting Earnings Management: The Case of Earnings Restatements。University of Michigan Business School。  new window
4.Coffee, J. C. Jr.(2003)。What Caused Enron?: A Capsule Social and Economic History of the 1990's。Center for Law and Economic Studies, Columbia Law School。  new window
圖書
1.沈中華(2002)。金融市場。華泰書局。  延伸查詢new window
2.Kwan, S.、O'Toole, R.(1997)。Recent Developments in Loan Loss Provisioning at U.S. Commercial Banks。Federal Reserve Bank of San Francisco。  new window
其他
1.林上祚(20040908)。杜絕博達案 許士軍倡議企業倫理。  延伸查詢new window
2.(2002)。Improve Corporate Responsibility and Protect America's Shareholders Project,http://www.whitehouse.gov/news/releases/2002/03/20020307.html。  new window
3.廖玉玲(20050218)。恢復商譽 花旗道德重整列車 啟動。  延伸查詢new window
 
 
 
 
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