| 期刊論文| 1. | Bradshaw, M. T.、Richardson, S. A.、Sloan, R. G.(2001)。Do Analysts and Auditors Use Information in Accruals?。Journal of Accounting Research，39(1)，45-74。   | | 2. | Dechow, P. M.、Richardson, S. A.、Tuna, A. I.(2003)。Why are earnings kinky? An examination of the earnings management explanation。Review of Accounting Studies，8(2/3)，355-384。 | | 3. | Jenkins, D. S.(2003)。The Transitory Nature of Negative Earnings and the Implications for Earnings Prediction and Stock Valuation。Review of Quantitative Finance and Accounting，21(4)，379-401。 | | 4. | Harris, M.、Raviv, A.(1988)。Corporate Governance: Voting Rights and Majority Rules。Journal of Financial Economics，20(1/2)，203-235。 | | 5. | Collins, D. W.、Maydew, E. L.、Weiss, I.(1997)。Changes in the Value-relevance of Earnings and Book Value over the past Forty Years。Journal of Accounting and Economics，24(1)，39-67。 | | 6. | DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violations and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。 | | 7. | Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review，76(3)，357-373。 | | 8. | Hayn, C.(1995)。The information content of losses。Journal of Accounting and Economics，20(2)，125-153。 | | 9. | Klein, A.(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。 | | 10. | Healy, P. M.、Palepu, K. G.(1993)。The Effect of Finn's Financial Disclosure Strategies on Stock Prices。Accounting Horizon，7(1)，1-12。 | | 11. | 葉銀華(20021100)。臺灣公司治理的問題與改革之道。證券暨期貨管理，20(11)，1-16。 延伸查詢 | | 12. | Richardson, S. A.、Sloan, R. G.、Soliman, M. T.、Tuna, İ.(2005)。Accrual reliability, earnings persistence and stock prices。Journal of Accounting and Economics，39(3)，437-485。 | | 13. | Grossman, Sanford J.、Hart, Oliver D.(1988)。One share-one vote and the market for corporate control。Journal of Financial Economics，20(1/2)，175-202。 | | 14. | Menon, K.、Williams, D. D.(2004)。Former Audit Partners and Abnormal Accruals。The Accounting Review，79(4)，1095-1118。 | | 15. | Fairfield, P. M.、Whisenant, J. S.、Yohn, T. L.(2003)。Accrued earnings and growth: Implications for future profitability and market mispricing。The Accounting Review，78(1)，353-371。 | | 16. | 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。 | | 17. | 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。 | | 18. | 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。 | | 19. | Francis, Jennifer R.、LaFond, Ryan、Olsson, Per M.、Schipper, Katherine(2005)。The Market Pricing of Accruals Quality。Journal of Accounting and Economics，39(2)，295-327。 | | 20. | La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance，54(2)，471-517。 | | 21. | Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。 | | 22. | DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics，23(2)，115-139。 | | 23. | 柯承恩(20000500)。我國公司監理體系之問題與改進建議。會計研究月刊，174，79-83。 延伸查詢 | | 24. | Gompers, Paul A.、Ishii, Joy L.、Metrick, Andrew(2003)。Corporate Governance and Equity Prices。The Quarterly Journal of Economics，118(1)，107-156。 | | 25. | Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance，52(2)，737-783。 | | 26. | Dechow, Patricia M.、Skinner, Douglas J.(2000)。Earnings management: Reconciling the views of accounting academics, practitioners, and regulators。Accounting Horizons，14(2)，235-250。 | | 27. | Faccio, Mara、Lang, Larry H. P.(2002)。The ultimate ownership of western european corporations。Journal of Financial Economics，65(3)，365-395。 | | 28. | 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。 | | 29. | 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。 | | 30. | 柯承恩(20000400)。我國公司監理體系之問題與改進建議。會計研究月刊，173，75-81。 延伸查詢 | | 31. | 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。 | | 32. | Drobetz, W., Schillhofer, A., and Zimmermann, H.,(2004)。“Corporate governance and expected stockreturns: Evidence from Germany,”。European Financial Management，vol. 10,no. 2，267-293。 | | 33. | Pincus, M., Rajgopal, S., and Venkatachalam, M.,(2007)。“The Accruals Anomaly: International Evidence,”。The Accounting Review，vol. 82,no. 1，169-203。 | | 34. | Subramanyam, K. R. and Wild, J. J.,(1996)。“Going-Concern Status, Earnings Persistence, and Informativeness of Earnings,”。Contemporary Accounting Research，vol.13,no. 1，251-273。 | 會議論文| 1. | Yeh, Y. H.(2001)。Do the controlling shareholder enhance corporate value?。The 14th Annual Australasian Finance and Banking Conference。Sydney, Australia。 | | 2. | Bebchuk, L. A., R. Kraakman and G. Triantis,(2000)。Stock pyramids,cross-ownership, and dual-class equity: the creation and agency costs of separating control from cash flow rights。Chicago：. University of Chicago Press。295-315。 | | 3. | 張仲岳、張君玉(2003)。負盈餘資訊內涵--以負盈餘持續性觀之。2003會計理論與實務研討會。臺南：中華會計教育學會：國立成功大學會計學系。 延伸查詢 | 研究報告| 1. | Chtourou S. M. Bédard J. and Courteau L.(2001)。“Corporate governance and earning management.”。 | | 2. | Jenkins, N. T.,(2002)。“Auditor independence, audit committee effectiveness and earnings management.”。 | | 3. | Xie, B.、Davidson, W. N. III、DaDalt, P. J.(2002)。Earnings management and corporate governance: The roles of the board and the audit committee。Southern Illinois University。 | 學位論文| 1. | 翁淑育(2000)。台灣上市公司股權結構、核心代理問題及公司價值之研究(碩士論文)。輔仁大學。 延伸查詢 | 圖書| 1. | 葉銀華、李存修、柯承恩(2013)。公司治理與評等系統。台北：智商文化。 延伸查詢 | | 2. | World Bank Group(1999)。Corporate Governance: A Framework for Implementation: Overview。World Bank Group。 | | 3. | Berle, Adolf Augustus Jr.、Means, Gardiner C.(1932)。The Modern Corporation and Private Property。Macmillan Publishing Company。 | | 4. | Mishkin, D.(1983)。A Rational Expectations Approach to Macroeconometrics: Testing Policy Effectiveness and Efficient-Markets Models。Chicago, IL：University of Chicago Press。 | |
| |