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題名:考慮盈餘管理之企業財務危機預警模型
書刊名:亞太經濟管理評論
作者:張大成 引用關係林郁翎 引用關係邱雅雯
出版日期:2008
卷期:11:2
頁次:頁65-85
主題關鍵詞:財務危機盈餘管理裁決性應計項目Financial distressEarnings managementDiscretionary accruals
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(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:41
  • 點閱點閱:55
期刊論文
1.Schipper, K.(1989)。Commentary on earning management。Accounting Horizons,3(4),91-102。  new window
2.Rosner, Rebecca L.(2003)。Earnings Manipulation in Failing Firms。Contemporary Accounting Research,20(2),361-408。  new window
3.Francis, J.、Hanna, J. D.、Vincent, L.(1996)。Causes and Effects of Discretionary Asset Write-offs。Journal of Accounting Research,34(Supplement),117-134。  new window
4.Beaver, W. H.(1966)。Financial Ratios as Predictors of Failure。Journal of Accounting Research,4(3),71-111。  new window
5.Kothari, S. P.(2001)。Capital Markets Research in Accounting。Journal of Accounting and Economics,31(1-3),105-231。  new window
6.Kasznik, Ron(1999)。On the association between voluntary disclosure and earnings management。Journal of Accounting Research,37(1),57-82。  new window
7.Merton, Robert C.(1974)。On the Pricing of Corporate Debt: The Risk Structure of Interest Rates。The Journal of Finance,29(2),449-470。  new window
8.Black, Fischer、Scholes, Myron S.(1973)。The Pricing of Options and Corporate Liabilities。Journal of Political Economy,81(3),637-654。  new window
9.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
10.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
11.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
12.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
13.Gul, Ferdinand A.、Chen, Charles J. P.、Tsui, Judy S. L.(2003)。Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees。Contemporary Accounting Research,20(3),441-464。  new window
14.Ohlson, James A.(1980)。Financial Ratios and the Probabilistic Prediction of Bankruptcy。Journal of Accounting Research,18(1),109-131。  new window
15.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance,23(4),589-609。  new window
16.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
17.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
18.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
19.Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research,22(Supplement),59-82。  new window
會議論文
1.張文瀞、林修葳(1999)。維持前期盈餘績效與盈餘管理。中華民國臺灣地區會計審計理論與實務研討會,東海大學會計系 。  延伸查詢new window
2.許永聲、王泰昌(2005)。盈餘管理行為與會計資訊的評價能力。國立中興大學會計研究所研討會。臺中:中興大學。  延伸查詢new window
3.薛敏正、林嬋娟、洪櫻芬(2002)。盈餘管理偵測模式之比較研究--以國內財務困難公司為例。2002會計理論與實務研討會。臺北:臺北大學。  延伸查詢new window
4.Bell, T.、Ribar, G.、Verchio, J.(1990)。Neutral Networks vs. Logistic Regression: A comparison of Each Model's Ability to Predict Commercial Bank Failures29-35。  new window
研究報告
1.Hochberg, Y. V.、Newman, Y. S.、Rierson, M. A.(2003)。Information in the Time-Series Dynamics of Earnings Management: Evidence from Insider Trading and Firm Return。Graduate School of Business, Stanford University。  new window
學位論文
1.胡永純(1997)。盈餘預測與盈餘管理之關聯性研究(碩士論文)。國立中興大學。  延伸查詢new window
圖書
1.Fitzpatrick, P.(1932)。A Comparison of the Ratios of Successful Industrial Enterprises with those of Failed Companies。Washington:The Accountants Publishing Company。  new window
 
 
 
 
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