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題名:Causes and Consequences of Discretionary Financial Reporting: Evidence from Corporate Governance, Cost of Capital and Firm Performance
書刊名:管理學報
作者:Jiang, Jia-xun
出版日期:2007
卷期:24:4
頁次:頁373-397
主題關鍵詞:Accruals qualityDiscretionary accruals qualityCorporate governanceCost of capital
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(4) 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:4
  • 共同引用共同引用:17
  • 點閱點閱:33
期刊論文
1.Gilson, S.(1990)。Bankruptcy, Board, Banks and Blockholders。Journal of Financial Economics,27,355-387。  new window
2.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and Consequences of Earnings Management: An Analysis of Firms Subject to Enforcement Actions by the SEC。Contemporary Accounting Research,13(2),1-36。  new window
3.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
4.戚務君、馬瑜霙(20050300)。我國獨立董事以及獨立監察人制度對異常應計影響之研究。金融風險管理季刊,1(1),35-60。  延伸查詢new window
5.Aboody, David、Hughes, J. S.、Liu, J.(2005)。Earnings Quality, Insider Trading, and Cost of Capital。Journal of Accounting Research,43(5),651-673。  new window
6.Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review,76(3),357-373。  new window
7.Francis, J.、Schipper, K.、Vincent, L.(2005)。Earnings and Dividend Informativeness When Cash Flow Rights Are Separated from Voting Rights。Journal of Accounting & Economics,39(2),329-360。  new window
8.Klein, A.(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
9.Krishnan, G. V.(2003)。Audit Quality and the Pricing of Discretionary Accruals。Auditing: A Journal of Practice & Theory,22(1),109-126。  new window
10.Bushman, Robert M.、Chen, Qi、Engel, Ellen、Smith, Abbie(2004)。Financial Accounting Information, Organizational Complexity and Corporate Governance Systems。Journal of Accounting and Economics,37(2),167-201。  new window
11.Fan, Joseph P. H.、Wong, Tak-Jun(2005)。Do External Auditors Perform A Corporate Governance Role in Emerging Markets? Evidence from East Asia。Journal of Accounting Research,43(1),35-72。  new window
12.Sharma, V. D.(2004)。Board of director characteristics, institutional ownership, and fraud: Evidence from Australia。Auditing: A Journal of Practice and Theory,23(2),105-117。  new window
13.Francis, J.、LaFond, R. P.、Olsson, P. M.、Schipper, K.(2004)。Costs of equity and earnings attributes。The Accounting Review,79(4),967-1010。  new window
14.Ashbaugh-Skaife, Hollis D.、Collins, Daniel W.、LaFond, Ryan(2006)。The Effects of Corporate Governance on Firms' Credit Ratings。Journal of Accounting and Economics,42(1/2),203-243。  new window
15.Shleifer, Andrei、Vishny, Robert W.(1986)。Large shareholders and corporate control。Journal of Political Economy,94(3 Part 1),461-488。  new window
16.Bushman, Robert M.、Smith, Abbie J.(2001)。Financial accounting information and corporate governance。Journal of Accounting and Economics,32(1-3),237-333。  new window
17.Yeh, Yin-Hua、Lee, Tsun-Siou、Woidtke, Tracie(2001)。Family control and corporate governance: Evidence from Taiwan。International Review of Finance,2(1/2),21-48。  new window
18.Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness。Journal of Accounting & Economics,39(1),83-128。  new window
19.Minton, Bernadette A.、Schrand, Catherine(1999)。The impact of cash flow volatility on discretionary investment and the costs of debt and equity financing。Journal of Financial Economics,54(3),423-460。  new window
20.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics,20(1),61-91。  new window
21.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
22.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。  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.Ohlson, James A.、Juettner-Nauroth, Beate E.(2005)。Expected EPS and EPS Growth as Determinants of Value。Review of Accounting Studies,10(2/3),349-365。  new window
25.Anderson, Ronald C.、Reeb, David M.(2003)。Founding-family ownership and firm performance: Evidence from the S&P 500。The Journal of Finance,58(3),1301-1328。  new window
26.Core, John E.、Holthausen, Robert W.、Larcker, David F.(1999)。Corporate governance, chief executive officer compensation, and firm performance。Journal of Financial Economics,51(3),371-406。  new window
27.Claessens, Stijn、Djankov, Simeon、Fan, Joseph P. H.、Lang, Larry H. P.(2002)。Disentangling the Incentive and Entrenchment Effects of Large Shareholdings。The Journal of Finance,57(6),2741-2771。  new window
28.Wang, Dechun(2006)。Founding family ownership and earnings quality。Journal of Accounting Research,44(3),619-656。  new window
29.Yeh, Yin-Hua、Woidtke, Tracie(2005)。Commitment or Entrenchment?: Controlling Shareholders and Board Composition。Journal of Banking and Finance,29(7),1857-1885。  new window
30.Easley, David、O'hara, Maureen(2004)。Information and the cost of capital。The Journal of Finance,59(4),1553-1583。  new window
31.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review,76(2),323-329。  new window
32.Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance,48(3),831-880。  new window
33.蔡信夫、鍾惠民、林詩韻(20031200)。控制股東代理問題與盈餘資訊內涵之關聯性研究--以臺灣上市公司為例。當代會計,4(2),143-167。new window  延伸查詢new window
34.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review,77(Suppl. 1),35-59。  new window
35.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
36.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
37.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
38.Easton, Peter D.(2004)。PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital。The Accounting Review,79(1),73-95。  new window
39.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review,71(4),443-465。  new window
40.Hsu, C. Y.、Lin, W. Y.、Kuao, H. P.、Lin, S. Z.(2003)。The Example of Complex Cross-holdings: Rebar and Eastern Business Group。Money Watching and Credit Rating,44,36-59。  new window
41.Francis, J.、LaFond, R.、Olsson, P.、Schipper, K.(2005)。The Marketing Pricing of Accruals Quality。Journal of Accounting & Economics,39(2),295-327。  new window
42.Brav, A.、Lehavy, R.、Michaely, R.(2005)。Using Expectations to Test Asset Pricing Models。Financial Management,34(3),31-64。  new window
會議論文
1.Lin, W. Y.、Hsu, C. Y.、Chi, W. C.(2004)。Earnings Transparency, Control Rights and Restatements of Financial Statements。0。  new window
2.Chen, J. P.、Hsu, C. Y.(2005)。The Relationship between Corporate and Cost of Equity Capital。0。  new window
研究報告
1.Bowen, R. M.、Rajgopal, S.、Venkatachalam, M.(2004)。Accounting Discretion, Corporate Governance and Firm Performance。University of Washington。  new window
2.Ashbaugh-Skaife, H.、Collins, D.、LaFond, R.(2004)。Corporate Governance and the Cost of Equity Capital。0。  new window
3.Garmaise, M.、Liu, J.(2004)。Corruption, Firm Governance, and the Cost of Capital。0。  new window
4.Leuz, C.、Verrecchia, R.(2004)。Firms' Capital Allocation Choices, Information Quality, and the Cost of Capital。0。  new window
5.Ashbaugh-Skaife, H.、Collins, D. W.、LaFond, R.(2006)。Corporate Governance, Risk and Cost of Equity Capital。University of Wisconsin-Madison。  new window
圖書
1.Penman, S. H.(2007)。Financial Statement Analysis and Security Valuation。McGraw-Hill。  new window
2.Palepu, K. G.、Healy, P. M.、Bernard, V. L.(2004)。Business Analysis and Valuation: Using Financial Statements。Business Analysis and Valuation: Using Financial Statements。Mason, OH。  new window
 
 
 
 
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