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題名：海外投資與盈餘品質：資訊不對稱觀點
書刊名：管理學報
作者：陳俞如 引用關係／金成隆 引用關係／謝存瑞 引用關係
作者(外文)：Chen, Yu-ju／Chin, Cheng-lung／Hsieh Tsun-jui
出版日期：2009
卷期：26:4
頁次：頁353-376
主題關鍵詞：海外投資；盈餘品質；投機；訊息發放；裁量性應計數；Foreign investment；Earnings quality；Opportunistic；Signaling；Discretionary 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(19) 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:16
  • 共同引用共同引用:155
  • 點閱點閱:52
期刊論文
1.Ellstrand, A. E.、Tihanyi, L.、Johnson, J. L.(2002)。Board Structure and International Political Risk。Academy of Management Journal，45(4)，769-777。  new window
2.Tihanyi, L.、Ellstrand, A. E.、Daily, C. M.、Dalton, D. R.(2000)。Composition of the top management team and firm international diversification。Journal of Management，26(6)，1157-1177。  new window
3.Bagnoli, M. and S. G. Watts(2000)。The Effect of Relative Performance Evaluation on Earnings Management: A Game-Theoretic Approach。Journal of Accounting and Public Policy，19(4)，377-397。  new window
4.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
5.Freeman, R. J.、Ohlson, J. A.、Penman, S.(1982)。Book Rate of-Return and Prediction of Earnings Changes: An Empirical Investigation。Journal of Accounting Research，20，3-42。  new window
6.Barber, B.、Lyon, J.(1997)。Detecting Long-horizon Abnormal Stock Returns: The Empirical Power and Specification of Test Statistics。Journal of Financial Economics，43，341-372。  new window
7.Amir, E.、Lev, B.(1996)。Value-relevance of Non-financial Information: The Wireless Communication Industry。Journal of Accounting & Economics，22，3-30。  new window
8.Duru, A.、Reeb, D. M.(2002)。International Diversification and Analysts' Forecast Accuracy and Bias。The Accounting Review，77(2)，415-433。  new window
9.Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review，76(3)，357-373。  new window
10.李建然、陳政芳(20040100)。審計客戶重要性與盈餘管理：以五大事務所組別為觀察標的。會計評論，38，59-80。new window  延伸查詢new window
11.Healy, Paul M.、Palepu, Krishna G.(1993)。The Effect of Firms' Financial Disclosure Strategies on Stock Prices。Accounting Horizons，7(1)，1-11。  new window
12.Schipper, K.(1989)。Commentary on earning management。Accounting Horizons，3(4)，91-102。  new window
13.Holthausen, Robert W.、Larcker, David F.、Sloan, Richard G.(1995)。Annual bonus schemes and the manipulation of earnings。Journal of Accounting and Economics，19(1)，29-74。  new window
14.Morck, R.、Yeung, B.(1991)。Why Investors Value Multinationality。Journal of Business，64(2)，165-187。  new window
15.Chung, R.、Firth, M.、Kim, J. B.(2002)。Institutional Monitoring and Opportunistic Earnings Management。Journal of Corporate Finance，8(1)，29-48。  new window
16.Baldwin, B.(1984)。Segment earnings disclosure and the ability of security analysts to forecast earnings per share。The Accounting Review，59，376-389。  new window
17.金成隆、林修葳、黃書楣(2000)。國內現金增資企業盈餘管理之實證研究。中山管理評論，8(4)，709-744。new window  延伸查詢new window
18.張文瀞(2003)。本益比變動與盈餘管理。當代會計，4(1)，29-56。new window  延伸查詢new window
19.Collins, Daniel W.、Pincus, Morton、Xie, Hong(1999)。Equity Valuation and Negative Earnings: The Role of Book Value of Equity。The Accounting Review，74(1)，29-61。  new window
20.Sambharya, R. B.(1995)。The Combined Effect of International Diversification and Product Diversification Strategies on the Performance of US-Based Multinational Corporations。Management International Review，35(3)，197-218。  new window
21.Sullivan, Daniel(1994)。Measuring the degree of internationalization of a firm。Journal of International Business Studies，25(2)，325-342。  new window
22.Barth, M. E.、Clinch, G.(1998)。Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates。Journal of Accounting Research，36(3)，199-233。  new window
23.楊朝旭、吳幸蓁(20030100)。總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究。會計評論，36，55-87。new window  延伸查詢new window
24.張瑞當、方俊儒(20060100)。資訊揭露評鑑系統對企業盈餘管理行為之影響。會計評論，42，1-22。new window  延伸查詢new window
25.Healy, Paul M.、Hutton, Amy P.、Palepu, Krishna G.(1999)。Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure。Contemporary Accounting Research，16(3)，485-520。  new window
26.Geringer, J. M.、Tallman, S.、Olsen, D. M.(2000)。Product and International Diversification Among Japanese Multinational Firms。Strategic Management Journal，21(1)，51-80。  new window
27.Hitt, M. A.、Hoskisson, Robert E.、Kim, Hicheon(1997)。International diversification: effects on innovation and firm performance in product-diversified Firms。Academy of Management Journal，40(4)，767-798。  new window
28.Richardson, V. J.(2000)。Information asymmetry and earnings management: Some evidence。Review of Quantitative Finance and Accounting，15(4)，325-347。  new window
29.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。  new window
30.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
31.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance，54(2)，471-517。  new window
32.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
33.Doidge, Craig、Karolyi, George Angrew、Stulz, René M.(2004)。Why are foreign firms listed in the U.S. worth more?。Journal of Financial Economics，71(2)，205-238。  new window
34.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics，22(1-3)，249-281。  new window
35.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research，11(2)，661-687。  new window
36.Haw, In-Mu、Hu, Bing-bing、Hwang, Lee-Seok、Wu, Woody(2004)。Ultimate Ownership, Income Management, and Legal and Extra-legal Institutions。Journal of Accounting Research，42(2)，423-462。  new window
37.Tallman, Stephen B.、Li, Jiatao(1996)。Effects of international diversity and product diversity on the performance of multinational firms。Academy of Management Journal，39(1)，179-196。  new window
38.Delios, Andrew、Beamish, Paul W.(1999)。Geographic scope, product diversification and the corporate performance of Japanese firms。Strategic Management Journal，20(8)，711-727。  new window
39.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1997)。Legal Determinants of External Finance。Journal of Finance，52(3)，1131-1150。  new window
40.Lang, Mark H.、Lundholm, Russell J.(1996)。Corporate Disclosure Policy and Analyst Behavior。The Accounting Review，71(4)，467-492。  new window
41.Lobo, G. J.、Zhou, J.(2001)。Disclosure quality and earnings management。Asia-Pacific Journal of Accounting and Economics，8(1)，1-20。  new window
42.Chau, G. K.、Gray, S. J.(2002)。Ownership Structure and Corporate Voluntary Disclosure in Hong Kong and Singapore。International Journal of Accounting，37(2)，247-265。  new window
43.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
44.López-de-Silanes, Florencio、La Porta, Rafael、Vishny, Robert W.、Shleifer, Andrei(2000)。Investor Protection and Corporate Governance。Journal of Financial Economics，58(1/2)，3-27。  new window
45.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
46.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
47.李永全、馬黛(2007)。盈餘管理是否會造成股票錯誤定價？。管理與系統，第十四卷第四期，545-572。new window  延伸查詢new window
48.Balakrishnan, R., T. Harris and P. Sen(1990)。The Predictive Ability of Geographic Segment Disclosures。Journal of Accounting Research，28(2)，305-325。  new window
49.Bodnar, G. M. and J. Weintrop(1997)。The Valuation of Foreign Earnings: A Growth Opportunities Perspective。Journal of Accounting and Economics，24，69-97。  new window
50.Bodnar, G. M., L. S. Hwang and J. Weintrop(2003)。The Value Relevance of Foreign Icome: An Australian,Canadian, and British Comparison。Journal of International Financial Management and Accounting，14(3)，171-193。  new window
51.Kinney, W.(1971)。Predicting Earnings: Entity vs。Sub-Entity Data，9(1)，127-142。  new window
52.Leuz, C., D. Nanda and P. Wysocki(2003)。Earnings Management and Institutional Factors: An International Comparison。Journal of Financial Economics，69(3)，505-527。  new window
53.Lu, J. W.、P. W. Beamish(2004)。The Internationalization and Performance of SMEs。Strategic Management Journal，22(6)，565-586。  new window
54.Nenova, T.(2003)。The Value of Corporate Voting Rights and Control: A Cross-Country Analysis。Journal of Financial Economics，68(2)，325-351。  new window
55.Nichols, D., L. Tunnel and C. Seipel(1995)。Earnings Forecast Accuracy and Geographic Segment Disclosures。Journal of International Accounting，8(1)，113-126。  new window
56.Roberts, C.(1989)。Forecasting Earnings Using Geographic Segment Data: Some U.K. Evidence。Journal of International Financial Management and Accounting，130-151，130-151。  new window
57.Teoh, S. H.、Welch, I.、Wong, T. J.(1998)。Earnings Management and the Underperformance of Initial Public Offerings。Journal of Finance，53(6)，1935-1974。  new window
會議論文
1.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。  延伸查詢new window
研究報告
1.Hunton, J. E.、Libby, R.、Mazza, C. L.(2004)。Financial reporting transparency and earnings management。  new window
2.Peasnell, Ken V.、Pope, Peter F.、Young, Steven E.(2001)。Board monitoring and earnings management: Do outside directors influence abnormal accruals?。Lancaster University。  new window
3.Gul, F. A., S. Leung and B.Srinidhi(2003)。Informative and Opportunistic Earnings Management and theValue Relevance of Earnings: Some Evidence on the Role of IOS。  new window
4.Jiraporn, P., Y, S, Kim and I. Mathur,(2006)。Does Corporate Diversification Exacerbate or Mitigate Earnings Management? An Empirical Analysis。  new window
圖書
1.Mishkin, F.(1983)。A Rational Expectations Approach to Macroeconomics, Testing Policy Effectiveness and Efficient Market Model。A Rational Expectations Approach to Macroeconomics, Testing Policy Effectiveness and Efficient Market Model。Chicago, IL：The University of Chicago Press.。  new window
2.Greene, W. H.(2000)。Econometric Analysis。New York：Macmillan。  new window
3.Kennedy, P.(1992)。A Guide to Econometrics。MA：The MIT Press。  new window
4.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
5.Rugman, A. M.(1981)。Inside the Multinationals: The Eeconomics of Internal Markets。New York。  new window
 
 
 
 
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