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題名：Board of Director Characteristics and Earnings Management--Evidence from the Effect of Family-Controlling on Taiwan Corporations
書刊名：中華會計學刊
作者：李建然 引用關係／廖益興 引用關係
作者(外文)：Lee, Jan-zan／Liao, Yi-hsing
出版日期：2004
卷期：5:1
頁次：頁1-39
主題關鍵詞：公司治理；獨立董事及獨立監察人；異常應計數；盈餘管理；家族控制企業；Corporate governance；Independent directors and independent supervisors；Abnormal accruals；Earnings management；Family-controlled firms
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(17) 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:17
  • 共同引用共同引用:261
  • 點閱點閱:36
期刊論文
1.Yermack, David(1997)。Good Timing: CEO Stock Option Awards and Company News Announcements。Journal of Finance，52(2)，449-476。  new window
2.Westphal, James D.、Zajac, Edward J.(1997)。Defections from the inner circle: social exchange, reciprocity and the diffusion of board independence in U.S. corporations。Administrative Science Quarterly，42(1)，161-183。  new window
3.Pettigrew, Andrew M.(1992)。On Studying Managerial Elites。Strategic Management Journal，13，163-182。  new window
4.Joh, Sung Wook(2003)。Corporate governance and firm profitability: Evidence from Korea before the economic crisis。Journal of Financial Economics，68(2)，287-322。  new window
5.Peasnell, Ken V.、Pope, Peter F.、Young, Steven E.(1999)。Directors: Who are they?。Accountancy，123，114。  new window
6.劉韻僖、葉匡時(1999)。企業監控之研究。經濟情勢暨評論，5(1)，1-22。  延伸查詢new window
7.許崇源、李怡宗、林宛瑩、鄭桂蕙(2003)。控制權與盈餘分配權偏離之衡量。貨幣觀測與信用評等，42，15-31。  延伸查詢new window
8.許崇源、李怡宗、林宛瑩、鄭桂蕙(2003)。控制權與盈餘分配權偏離之衡量。貨幣觀測與信用評等，43，11-26。  延伸查詢new window
9.Weisbach, Michael S.(1988)。Outsider Directors and CEO Turnover。Journal of Financial Economics，20(1/2)，431-460。  new window
10.Rosenstein, Stuart、Wyatt, Jeffrey G.(1990)。Outsider directors, board independence and stockholder wealth。Journal of Financial Economics，26(2)，175-191。  new window
11.Hribar, Paul、Collins, Daniel W.(2002)。Errors in estimating accruals: Implications for empirical research。Journal of Accounting Research，40(1)，105-134。  new window
12.Dhaliwal, Dan S.、Salamon, Gerald L.、Dan Smith, E.(1982)。The effect of owner versus management control on the choice of accounting methods。Journal of Accounting and Economics，4(1)，41-53。  new window
13.Brickley, James A.、Coles, Jeffrey L.、Terry, Rory L.(1994)。Outside directors and the adoption of poison pills。Journal of Financial Economics，35(3)，371-390。  new window
14.Beasley, Mark S.、Carcello, Joseph V.、Hermanson, Dana R.、Lapides, Paul D.(2000)。Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms。Accounting Horizons，14(4)，441-454。  new window
15.Williamson, O. E.(1984)。Corporate governance。Yale Law Journal，93，1197-1229。  new window
16.Beneish, Messod D.、Press, Eric Geoffrey(1995)。Interrelation among Events of Default。Contemporary Accounting Research，12(1)，57-84。  new window
17.Healy, Paul M.(1996)。Discussion of a Market-based Evaluation of Discretionary Accrual Models。Journal of Accounting Research，34(3)，107-115。  new window
18.Bernard, Victor L.、Skinner, Douglas J.(1996)。What Motivates Managers' Choice of Discretionary Accruals?。Journal of Accounting and Economics，22(1-3)，313-325。  new window
19.Aboody, David、Kasznik, Ron(2000)。CEO stock option awards and the timing of corporate voluntary disclosures。Journal of Accounting and Economics，29(1)，73-100。  new window
20.Zajac, Edward J.(1990)。Ceo selection, succession, compensation and firm performance: A theoretical integration and empirical analysis。Strategic Management Journal，11(3)，217-230。  new window
21.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
22.Abbott, Lawrence J.、Park, Young、Parker, Susan(2000)。The effects of audit committee activity and independence on corporate fraud。Managerial Finance，26(11)，55-68。  new window
23.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics，20(1/2)，293-315。  new window
24.Ashbaugh, Hollis、LaFond, Ryan、Mayhew, Brian W.(2003)。Do nonaudit services compromise auditor independence? Further evidence。The Accounting Review，78(3)，611-639。  new window
25.Byrd, John W.、Hickman, Kent A.(1992)。Do outside directors monitor managers?: Evidence from tender offer bids。Journal of Financial Economics，32(2)，195-221。  new window
26.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
27.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。  new window
28.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。Journal of Law and Economics，26(2)，301-325。  new window
29.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
30.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。  new window
31.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。  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.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
34.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics，22(1-3)，249-281。  new window
35.Dalton, Dan R.、Daily, Catherine M.、Johnson, Jonathan L.、Ellstrand, Alan E.(1999)。Number of directors and financial performance: a meta-analysis。Academy of Management Journal，42(6)，674-686。  new window
36.Shivdasani, Anil(1993)。Board composition, ownership structure and hostile takeovers。Journal of Accounting and Economics，16(1-3)，167-198。  new window
37.Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics，69(3)，505-527。  new window
38.Matsumoto, Dawn A.(2002)。Management's Incentives to Avoid Negative Earnings Surprises。The Accounting Review，77(3)，483-514。  new window
39.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。  new window
40.陳錦村、葉雅薰(20020100)。公司改組、監督機制與盈餘管理之研究。會計評論，34，1-29。new window  延伸查詢new window
41.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance，9(3)，295-316。  new window
42.Davis, James H.、Schoorman, F. David、Donaldson, Lex(1997)。Toward a stewardship theory of management。The Academy of Management Review，22(1)，20-47。  new window
43.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research，13(1)，1-36。  new window
44.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
45.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。  new window
46.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
47.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
48.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new window
49.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
研究報告
1.Rajgopal, Shivaram、Venkatachalam, Mohan、Jiambalvo, James J.(1999)。Is institutional ownership associated with earnings management and the extent to which stock prices reflect future earnings?。Seattle：University of Washington。  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.Park, Y.(1999)。Corporate governance, audit committees, and auditor litigation。Chicago：University of Illinois。  new window
4.Liu, Qiao、Lu, Joe Zhou(2002)。Earning management to tunnel: Evidence from China's listed companies。University of Hong Kong。  new window
5.Chtourou, S. M.、Bédard, J.、Courteau, L.(2001)。Corporate governance and earnings management。University of Laval。  new window
6.Ching, Ken M. L.、Firth, Michael、Rui, Oliver M.(2002)。Earnings management, corporate governance and the market performance of seasoned equity offerings。Hong Kong Polytechnic University。  new window
7.Bowen, R. M.、Rajgopal, S.、Venkatachalam, M.(2003)。Accounting choice, corporate governance and firm performance。University of Washington。  new window
8.Rajgopal, S.、Venkatachalam, M.(1998)。The Role of Institutional Investors in Corporate Governance: An Empirical Investigation。University of Washington。  new window
學位論文
1.林穎芬(1998)。台灣上市公司控管機制之研究--探討家族與非家族企業高階主管薪酬與離職的控管效果(碩士論文)。國立中山大學(National Sun Yat-sen University)。new window  延伸查詢new window
2.Hsieh, W. S.(1999)。The corporate governance in Taiwanese family controlled companies-the relation between the board composition and earnings management(碩士論文)。Soochow University。  new window
圖書
1.Blair, Margaret M.(1995)。Ownership and Control: Rethinking Corporate Governance for the Twenty-First Century。Brookings Institution Press。  new window
2.伍忠賢(2003)。公司治理的第一本書。臺北市：商周出版(Business Weekly Publications)。  延伸查詢new window
3.Taiwan Securities and Futures Institute(2001)。Corporate governance in Taiwan。Taiwan Securities and Futures Institute。  new window
4.葉銀華、李存修、柯承恩(20020000)。公司治理與評等系統。臺北：商智文化。new window  延伸查詢new window
 
 
 
 
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