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題名:Discretionary Accruals, Derivatives and Income Smoothing
書刊名:中華會計學刊
作者:王萬成 引用關係高祥恒
作者(外文):Wang, WanncherngKao, Shiang-heng
出版日期:2005
卷期:5:2
頁次:頁143-168
主題關鍵詞:裁決性應計項目衍生性金融商品盈餘平穩化盈餘波動Discretionary accrualsDerivativesIncome smoothingEarnings volatility
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(12) 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:12
  • 共同引用共同引用:0
  • 點閱點閱:15
期刊論文
1.Lambert, Richard A.(1984)。Income Smoothing as Rational Equilibrium Behavior。The Accounting Review,59(4),604-618。  new window
2.Gaver, Jennifer J.、Gaver, Kenneth M.、Austin, Jeffrey R.(1995)。Additional Evidence on Bonus Plans and Income Management。Journal of Accounting and Economics,19(1),3-28。  new window
3.Farrell, Kathleen A.、Whidbee, David A.(2003)。Impact of firm performance expectations on CEO turnover and replacement decisions。Journal of Accounting and Economics,36(1-3),165-196。  new window
4.McNichols, Maureen F.(2000)。Research design issues in earnings management studies。Journal of Accounting and Public Policy,19(4/5),313-345。  new window
5.Graham, J.、Rogers, D. A.(2002)。Do firms hedge in response to tax incentive。Journal of Finance,57(2),815-839。  new window
6.Godfrey, J. M.、Jones, K. L.(1999)。Political cost influences on income smoothing via extraordinary item classification。Accounting and Finance,39(3),229-254。  new window
7.Kamin, J. Y.、Ronen, J.(1978)。The smoothing of income numbers: some empirical evidence on systematic differences among management-controlled and owner-controlled firms。Accounting, Organizations and Society,3(2),141-157。  new window
8.Fok, Robert C. W.、Carroll, Carolyn、Chiou, Ming C.(1997)。Determinants of corporate hedging and derivatives: A revisit。Journal of Economics & Business,49(6),569-585。  new window
9.Ashari, Nasuhiyah、Koh, Hian Chye、Tan, Soh Leng、Wong, Wei Har(1994)。Factors affecting income smoothing among listed companies in Singapore。Accounting and Business Research,24(96),291-301。  new window
10.Guay, Wayne R.(1999)。The Impact of Derivatives on Firm Risk: An Empirical Examination of New Derivative Users。Journal of Accounting & Economics,26(1-3),319-351。  new window
11.Bartov, Eli F.(1993)。The Timing of Asset Sales and Earnings Manipulation。The Accounting Review,68(4),840-855。  new window
12.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
13.Froot, Kenneth A.、Scharfstein, David S.、Stein, Jeremy C.(1993)。Risk Management: Coordinating Corporate Investment and Financing Policies。Journal of Finance,48(5),1629-1658。  new window
14.Moses, O. D.(1987)。Income Smoothing and Incentives: Empirical Tests Using Accounting Changes。Accounting Review,62(2),358-377。  new window
15.Smith, Clifford W.、Stulz, René M.(1985)。The determinants of firms' hedging policies。Journal of Financial and Quantitative Analysis,20(4),391-405。  new window
16.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
17.Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review,76(1),1-26。  new window
18.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
19.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics,24(1),99-126。  new window
20.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。  new window
21.Nance, Deana R.、Smith, Clifford W. Jr.、Smithson, Charles W.(1993)。On the determinants of corporate hedging。Journal of Finance,48(1),267-284。  new window
22.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society,47(1),153-162。  new window
23.Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review,65(1),131-156。  new window
24.Lintner, John(1956)。Distribution of incomes of corporations among dividends, retained earnings, and taxes。American Economic Review,46(2),97-113。  new window
25.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
26.Guenther, David A.(1994)。Earnings management in response to corporate tax rate changes: Evidence from the 1986 tax reform act。The Accounting Review,69(1),230-243。  new window
研究報告
1.Graham, J.、Harvey, C.、Rajgopal, S.(2004)。The economic implications of corporate financial reporting。Durham NC:Duke University。  new window
圖書
1.Greene, William H.(1990)。Econometric Analysis。New York:Macmillan Publishing Company。  new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
 
 
 
 
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