期刊論文1. | Tihanyi, L.、Johnson, R. A.、Hoskisson, R. E.、Hitt, M. A.(2003)。Institutional ownership differences and international diversification: The effects of boards of directors and technological opportunity。Academy of Management Journal,46(2),195-211。 |
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。 |
3. | Dalton, D. R.、Daily, C. M.、Ellstrand, A. E.、Johnson, J. L.(1998)。Meta-analytic reviews of board composition, leadership structure, and firm performance。Strategic Management Journal,19(3),269-290。 |
4. | Patton, A.、Baker, J. C.(1987)。Why Won't Directors Rock the Board?。Harvard Business Review,65(6),10-18。 |
5. | Peng, M. W.(2004)。Outside directors and firm performance during institutional transitions。Strategic Management Journal,25(5),453-471。 |
6. | Kesner, I. F.、Victor, B.、Lamont, B. T.(1986)。Board Composition and the Commission of Illegal Acts: An Investigation of Fortune 500 Companies。Academy of Management Journal,29(4),789-800。 |
7. | Makino, S.、Lau, C.、Yeh, R.(2002)。Asset-Exploitation versus Asset-Seeking:Implications for Location Choice of Foreign Direct Investment from Newly Industrialized Economies。Journal of International Business Studies,33(3),403-421。 |
8. | Klein, A.(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。 |
9. | Chung, R.、Firth, M.、Kim, J. B.(2002)。Institutional Monitoring and Opportunistic Earnings Management。Journal of Corporate Finance,8(1),29-48。 |
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。 |
11. | Reese, William A. Jr.、Weisbach, Michael S.(2002)。Protection of Minority Shareholder Interests, Cross-listings in the United States, and Subsequent Equity Offerings。Journal of Financial Economics,66(1),65-104。 |
12. | Stulz, René M.(1999)。Globalization, corporate finance, and the cost of capital。Journal of Applied Corporate Finance,12(3),8-25。 |
13. | Kao, L. F.、Chen, A.(2004)。The effects of board characteristics on earnings management。Corporate Ownership & Control,1(3),96-107。 |
14. | Donaldson, Lex(1990)。The Ethereal Hand: Organizational Economics and Management Theory。Academy of Management Review,15(3),369-381。 |
15. | 高蘭芬、簡金成(20031000)。How Can Investors' Sophistication Affect the Strategy of Earnings Management? Evidence from Seasoned Equity Offerings in Taiwan Stock Market。中華會計學刊,4(1),29-48。 |
16. | Dunning, J. H.(1988)。The eclectic paradigm of international production: A restatement and some possible extensions。Journal of International Business Studies,19(1),1-31。 |
17. | Park, Y. W.、Shin, H. H.(2004)。Board composition and earnings management in Canada。Journal of corporate Finance,10(3),431-457。 |
18. | 李建然、廖益興(20041000)。Board of Director Characteristics and Earnings Management--Evidence from the Effect of Family-Controlling on Taiwan Corporations。中華會計學刊,5(1),1-39。 |
19. | Kothari, S. P.(2001)。Capital Markets Research in Accounting。Journal of Accounting and Economics,31(1-3),105-231。 |
20. | Velury, Uma、Jenkins, David S.(2006)。Institutional ownership and the quality of earnings。Journal of Business Research,59(9),1043-1051。 |
21. | Ajinkya, Bipin、Bhojraj, Sanjeev、Sengupta, Partha(2005)。The association between outside directors, institutional investors and the properties of management earnings forecasts。Journal of Accounting Research,43(3),343-376。 |
22. | Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.(2000)。The Separation of Ownership and Control in East Asian Corporations。Journal of Financial Economics,58(1/2),81-112。 |
23. | 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。 |
24. | Francis, Jere R.、Maydew, Edward L.、Sparks, H. Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory,18(2),17-34。 |
25. | Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。 |
26. | 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。 |
27. | Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。 |
28. | Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。 |
29. | Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。 |
30. | 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。 |
31. | Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics,40(2),185-211。 |
32. | Johanson, Jan、Vahlne, Jan-Erik(1977)。The internationalization process of the firm: A model of knowledge development and increasing foreign market commitments。Journal of international Business Studies,8(1),23-32。 |
33. | Sanders, Wm. Gerard、Carpenter, Mason A.(1998)。Internationalization and firm governance: The roles of CEO compensation, top team composition, and board structure。Academy of Management Journal,41(2),158-178。 |
34. | Hillman, Amy J.、Dalziel, Thomas(2003)。Boards of directors and firm performance: Integrating agency and resource dependence perspectives。The Academy of Management Review,28(3),383-396。 |
35. | Peasnell, Ken V.、Pope, Peter F.、Young, Steven(2005)。Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?。Journal of Business Finance & Accounting,32(7/8),1311-1346。 |
36. | DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。 |
37. | Boyd, Brian K.(1995)。CEO duality and firm performance: A contingency model。Strategic Management Journal,16(4),301-312。 |
38. | Davis, James H.、Schoorman, F. David、Donaldson, Lex(1997)。Toward a stewardship theory of management。The Academy of Management Review,22(1),20-47。 |
39. | Zahra, S. A.、Pearce, J. A. II(1989)。Boards of directors and corporate financial performance: a review and integrative model。Journal of Management,15(2),291-334。 |
40. | Finkelstein, S.、D'Aveni, R. A.(1994)。CEO Duality as a Double-edged Sword: How Boards of Directors Balance Entrenchment Avoidance and Unity of Command。Academy of Management Journal,37(5),1079-1108。 |
41. | Pound, John(1988)。Proxy contests and the efficiency of shareholder oversight。Journal of Financial Economics,20(1/2),237-265。 |
42. | 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。 延伸查詢 |
43. | Weisbach, Michael S.(1988)。Outside directors and CEO turnover。Journal of Financial Economics,20(1/2),431-460。 |
44. | Gómez-Mejía, Luis R.、Haynes, Katalin Takács、Núñez-Nickel, Manuel、Jacobson, Kathym J. L.、Moyano-Fuentes, José(2007)。Socioemotional Wealth and Business Risks in Family-Controlled Firms: Evidence from Spanish Olive Oil Mills。Administrative Science Quarterly,52(1),106-137。 |
45. | Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review,65(1),131-156。 |
46. | Eisenhardt, Kathleen M.(1989)。Agency Theory: An Assessment and Review。The Academy of Management Review,14(1),57-74。 |
47. | 許永聲、劉政淮(20050100)。盈餘的資訊品質對盈餘管理行為的影響。管理與系統,12(1),1-22。 延伸查詢 |
48. | 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。 |
49. | DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。 |
50. | Barney, Jay B.(1991)。Firm Resources and Sustained Competitive Advantage。Journal of Management,17(1),99-120。 |
51. | Gomes, Lenn K.、Ramaswamy, Kannan(1999)。An Empirical Examination of the Form of the Relationship between Multinationality and Performance。Journal of International Business Studies,30(1),173-187。 |
52. | Daily, C. M.、Dalton, D. R.、Cannella, A. A.(2003)。Introduction to Special Topic Forum Corporate Governance: Decades of Dialogue and Data。Academy of Management Review,28(3),371-382。 |
53. | 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。 |
54. | Donaldson, L.、Davis, J. H.(1991)。Stewardship theory or agency theory: CEO governance and shareholder returns。Australia Journal of Management,16,49-64。 |
55. | Gillan, S. L.、Starks, L. T.(2003)。Corporate Governance, Corporate Ownership, and the Role of Institutional Investors: A Global Perspective。Journal of Applied Finance,13(2),4-22。 |
56. | Young, M. N.、Ahlstrom, D.、Bruton, G. D.、Chan, E. S.(2001)。The Resource Dependence, Service and Control Functions of Boards of Directors in Hong Kong and Taiwanese Firms。Asia Pacific Journal of Management,18(2),223-244。 |
57. | Carpenter, M. A.、Pollock, T. G.、Leary, M. M.(2003)。Testing a Model of Reasoned Risk-taking: Governance, the Experience of Principals and Agents, and Global Strategy in High-technology IPO Firms。Strategic Management Journal,24(9),803-820。 |
58. | Ryan, L. V.、Schneider, M.(2002)。The Antecedents of Institutional Investor Activism。Academy of Management Review,27(4),554-573。 |
59. | Arthurs, J. D.、Busenitz, L. W.(2003)。The Boundaries and Limitations of Agency Theory and Stewardship Theory in the Venture Capitalist/Entrepreneur Relationship。Entrepreneurship Theory and Practice,28(2),145-162。 |
60. | Sherman, H. D.、Kashlak, R. J.、Joshi, M. P.(1998)。The Effect of Board and Executive Committee Characteristics on the Degree of Internationalisation。Journal of International Management,4(4),311-335。 |
61. | Davidson, W. N., III、Jiraporn, P.、Kim, Y. S.、Nemec, C.(2004)。Earnings Management Following Duality-creating Successions: Ethnostatistics, Impression Management and Agency Theory。Academy of Management Journal,47(2),267-275。 |