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題名:獨立董監事、公司資訊透明度與公司價值之關聯性
書刊名:中山管理評論
作者:丘垂昌莊清騄
作者(外文):Chiou, Chei-changJhuang, Ching-lu
出版日期:2010
卷期:18:4
頁次:頁949-1008
主題關鍵詞:獨立董事獨立監察人公司資訊透明度公司價值Independent directorIndependent supervisorCorporate information transparencyFirm value
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(6) 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:6
  • 共同引用共同引用:194
  • 點閱點閱:39
期刊論文
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5.White, H.(1980)。A Heteroskedasiticity-Consistent Covariance Matrix and A Direct Test for Heteroskedasticity。Econometrica,48(4),817-838。  new window
6.Mangel, R.、Singh H.(1993)。Ownership Structure, Board Relationships and CEO Compensation in Large US Corporations。Accounting and Business Research,23(91A),339-350。  new window
7.Chen, Zhilan、Cheung, Yan-Leung、Stouraitis, Aris、Wong, Anita W. S.(2005)。Ownership Concentration, Firm Performance, and Dividend Policy in Hong Kong。Pacific-Basin Finance Journal,13(4),431-449。  new window
8.Healy, P. M.、Palepu, K. G.(2001)。Information asymmetry, corporate disclosure, and the capital market: A review of the empirical disclosure literature。Journal of Accounting and Economics,31(1-3),405-440。  new window
9.葉銀華、李存修(20030800)。臺灣之獨立董監制度的改革--政策性建議。會計研究月刊,213,66-85。  延伸查詢new window
10.Barth, M. E.、Kasznik, R.(1999)。Share Repurchase and Intangible Assets。Journal of Accounting and Economics,28(2),211-241。  new window
11.Hall, Bronwyn H.(1993)。The stock market valuation of R&D investment during the 1980s。American Economic Review,83(2),259-264。  new window
12.Forker, John J.(1992)。Corporate Governance and Disclosure Quality。Accounting and Business Research,22(86),111-124。  new window
13.Chen, C. J. P.、Jaggi, B.(2000)。Association between Independent Non-Executive Directors, Family Control and Financial Disclosure in Hong Kong。Journal of Accounting and Public Policy,19(4/5),285-310。  new window
14.Solomon, Jill F.、Lin, Shih Wei、Norton, Simon D.、Solomon, Aris(2003)。Corporate Governance in Taiwan: Empirical Evidence from Taiwanese Company Directors。Corporate Governance: An International Review,11(3),235-248。  new window
15.Sougiannis, Theodore(1994)。The Accounting Based Valuation of Corporate R&D。The Accounting Review,69(1),44-68。  new window
16.Barry, C. B.、Brown, S. J.(1984)。Differential information and the small firm effect。Journal of Financial Economics,13(2),283-294。  new window
17.Changanti, R. S.、Mahajan, V.、Sharman, S.(1985)。Corporate Board Size, Composition, and corporate Failures in Retailing Industry。Journal of Management Studies,22(4),400-417。  new window
18.Amihud, Y.、Mendelson, H.(1986)。Asset pricing and the bid-ask spread。Journal of Financial Economics,17(2),223-249。  new window
19.劉連煜(20030300)。健全獨立董監事與公司治理之法制研究--公司自治、外部監控與政府規制之交錯。月旦法學,94,131-154。new window  延伸查詢new window
20.金成隆、林修葳、林美鳳(20020100)。新上市公司股價異常漲跌與財務預測關係之研究。會計評論,34,31-56。new window  延伸查詢new window
21.Haniffa, R. M.、Cooke, T. E.(2002)。Culture, corporate governance and disclosure in Malaysian corporations。Abacus,38(3),317-349。  new window
22.Campbell, Terry L.、Keys, Phyllis Y.(2002)。Corporate Governance in South Korea: The Chaebol Experience。Journal of Corporate Finance,8(4),373-391。  new window
23.Brickley, James A.、James, Christopher M.(1987)。The Takeover Market, Corporate Board Composition, and Ownership Structure: The Case of Banking。The Journal of Law and Economics,30(1),161-180。  new window
24.Feltham, Gerald A.、Ohlson, James A.(1995)。Valuation and clean surplus accounting for operating and financial activities。Contemporary Accounting Research,11(2),689-731。  new window
25.陳瑞斌、許崇源(20071200)。公司治理結構與資訊揭露之關聯性研究。交大管理學報,27(2),55-109。new window  延伸查詢new window
26.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
27.葉銀華、蘇裕惠、柯承恩、李德冠(20040100)。公司治理機制對於關係人交易的影響。證券市場發展季刊,15(4)=60,69-106。new window  延伸查詢new window
28.Bens, D. A.、Monahan, S. J.(2004)。Disclosure quality and the excess value of diversification。Journal of Accounting Research,42(4),691-730。  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.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  new window
31.Gaver, Jennifer J.、Gaver, Kenneth M.(1993)。Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies。Journal of Accounting and Economics,16(1-3),125-160。  new window
32.Mehran, Hamid(1995)。Executive compensation structure, ownership, and firm performance。Journal of Financial Economics,38(2),163-184。  new window
33.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
34.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research,11(2),661-687。  new window
35.Botosan, Christine A.(1997)。Disclosure level and the cost of equity capital。The Accounting Review,72(3),323-349。  new window
36.Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy,22(4),325-345。  new window
37.Leftwich, R. W.、Watts, R. L.、Zimmerman, J. L.、Burton, J. C.、Schipper, K.(1981)。Voluntary corporate disclosure: The case of interim reporting/discussion。Journal of Accounting Research,19(3),50-89。  new window
38.Klein, April(1998)。Firm Performance and Board Committee Structure。The Journal of Law and Economics,41(1),275-304。  new window
39.Agrawal, Anup、Knoeber, Charles R.(1996)。Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders。The Journal of Financial and Quantitative Analysis,31(3),377-397。  new window
40.Bhagat, Sanjai、Black, Bernard S.(2002)。The Non-Correlation Between Board Independence and Long-Term Firm Performance。Journal of Corporation Law,27(2),231-273。  new window
41.Core, John E.、Holthausen, Robert W.、Larcker, David F.(1999)。Corporate governance, chief executive officer compensation, and firm performance。Journal of Financial Economics,51(3),371-406。  new window
42.陳振遠、張智堯、王蘭芬、李文智(20050600)。應用Ohlson會計評價模型探究公司治理之價值攸關性--以臺灣上市公司電子業為例。臺大管理論叢,15(2),123-141。new window  延伸查詢new window
43.Ho, Simon S. M.、Wong, Kar Shun(2001)。A Study of the Relationship between Corporate Governance Structures and the Extent of Voluntary Disclosure。Journal of International Accounting, Auditing and Taxation,10(2),139-156。  new window
44.Lang, Mark H.、Lundholm, Russell J.(1996)。Corporate Disclosure Policy and Analyst Behavior。The Accounting Review,71(4),467-492。  new window
45.Lang, M. H.、Lundholm, R. J.(1993)。Cross-sectional determinants of analyst ratings of corporate disclosures。Journal of Accounting Research,31(2),246-271。  new window
46.Gompers, Paul A.、Ishii, Joy L.、Metrick, Andrew(2003)。Corporate Governance and Equity Prices。The Quarterly Journal of Economics,118(1),107-156。  new window
47.陳業寧、邱顯比、洪雲萍(20050100)。獨立董事與公司治理:政府應該要求所有上市上櫃公司聘任獨立董事嗎?。證券市場發展季刊,16(4)=64,1-35。new window  延伸查詢new window
48.Rosenstein, Stuart、Wyatt, Jeffrey G.(1990)。Outside Directors, Board Independence, and Shareholder Wealth。Journal of Financial Economics,26(2),175-191。  new window
49.Weisbach, Michael S.(1988)。Outside directors and CEO turnover。Journal of Financial Economics,20(1/2),431-460。  new window
50.Durnev, Art、Kim, E. Han(2005)。To Steal or not to Steal: Firm Attributes, Legal Environment, and Valuation。The Journal of Finance,60(3),1461-1493。  new window
51.De Andres, P.、Azofra, V.、Lopez, F.(2005)。Corporate Boards in OECD Countries: Size, Composition, Functioning and Effectiveness。Corporate Governance: An International Review,13(2),197-210。  new window
52.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。  new window
53.Barry, Christopher B.、Brown, Stephen J.(1985)。Differential information and security market equilibrium。Journal of Financial and Quantitative Analysis,20(4),407-422。  new window
54.Handa, P.、Linn, S. C.(1993)。Arbitrage pricing with estimation risk。Journal of Financial and Quantitative Analysis,28(1),81-100。  new window
55.柯承恩(20020800)。藉公司治理提昇高階管理競爭力。會計研究月刊,201,12-13。  延伸查詢new window
56.Barnhart, S. W., Marr, M. W., and Rosenstein, S.,(1994)。“Firm Performance and Board Composition: Some New Evidence,”。Managerial & Decision Economics,Vol. 15, No. 4,,329-340。  new window
57.Barry, C. B. and Brown, S. J.,(1986)。“Limited Information as a Source of Risk,”。The Journal of Portfolio Management,Vol. 12, No. 2,66-72。  new window
58.Bosworth, D. L. and Rogers, M.,(2001)。“Market Value, R&D and Intellectual Property: An Empirical Analysis of Large Australia Firms,”。The Economic Record,Vol. 77, No. 239,323-337。  new window
59.Callen, J. L., Morel, M., and Fader, C.,(2005)。“Productivity Measurement and the Relationship between Plant Performance and JIT Intensity,”。Contemporary Accounting Research,Vol. 22, No. 2,271-309。  new window
60.Choi, F. D. S.,(1973)。“Financial Disclosure and Entry to the European Capital Market,”。Journal of Accounting Research,Vol. 11, No. 2,,159-175。  new window
61.Clarkson, P., Guedes, J., and Thompson, R.,(1996)。“On the Diversification, Observability, and Measurement of Estimation Risk,”。Journal of Financial and Quantitative Analysis,Vol. 31, No. 1,69-84。  new window
62.Collins, D. W. and Kothari, S. P.,(1989)。“An Analysis of the Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients,”。Journal of Accounting and Economics,Vol. 11, No. 2-3,143-181。  new window
63.Cooke, T. E.,(1993)。“Disclosure in Japanese Corporate Annual Reports,”。Journal of Business, Financial & Accounting,Vol. 20, No. 4,521-535。  new window
64.Daily, C. M., Dalton, D. R., and Cannella, Jr. A. A.,(2003)。“Corporate Governance: Decades of Dialogues and Data,”。Academy of Management Review,Vol. 28, No. 3,371-398。  new window
65.Gibbins, M., Richardson, A., and Waterhouse, J.,(1990)。“The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies and Processes,”。Journal of Accounting Research,Vol. 28, No. 1,121-143。  new window
66.Hart, O. D.,(1995)。“Corporate Governance: Some Theory and Implication,”。The Economic Journal,Vol. 105, No. 430,678-689。  new window
67.Hossain, M., Perera, M. H. B., and Rahman, A. R.,(1995)。“Voluntary Disclosure in the Annual Reports of New Zealand Companies,”。Journal of International Financial Management and Accounting,Vol. 6, No. 1,,69-85。  new window
68.Klapper, L. F. and Love, I.,(2004)。“Corporate Governance, Investor Protection and Performance in Emerging Market,”。Journal of Corporate Finance,Vol. 10, No. 5,703-728。  new window
69.Knutson, P. H. and Napolitano, G. U.,(1998)。“Criteria Employed by the AIMR Financial Accounting Policy Committee in Evaluating Financial Accounting Standards,”。Accounting Horizons,Vol. 12, No. 2,,170-176。  new window
70.Leblanc, R. and Gillies, J.,(2003)。“The Coming Revolution in Corporate Governance,”。Ivey Business Journal,Vol. 68, No. 1,1-11。  new window
71.Malone, D., Fries, C., and Jones, T.,(1993)。“An Empirical Investigation of the Extent of Corporate Financial Disclosure in the Oil and Gas Industry,”。Journal of Accounting, Auditing and Finance,Vol. 8, No. 3,,249-273。  new window
72.McAllister, J. P.,(2003)。“Transparent Reporting?”。Strategic Finance,Vol. 84, No. 9,46-48。  new window
73.Meek, G. K., Roberts, C. B., and Gray, S. J.,(1995)。“Factors Influencing Voluntary Annual Report Disclosures by U.S., U.K., and Continental European Multinational Corporations,”。Journal of International Business Studies,Vol. 26, No. 3,,555-572。  new window
74.Robb, S. W. G., Single, L. E., and Zarzeski, M. T.,(2001)。“Nonfinancial Disclosures across Anglo-American Countries,”。Journal of International Accounting, Auditing & Taxation,,Vol. 10, No. 1,71-83。  new window
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會議論文
1.楊朝旭(2004)。「自願聘任獨立董事之動力:訊息傳遞觀點」。  延伸查詢new window
學位論文
1.何幸芳(2003)。獨立董監事對公司價值與盈餘資訊內涵影響之研究。  延伸查詢new window
2.陳纘華(2004)。股份有限公司內部監控制度之研究—以監察人制度為中心。  延伸查詢new window
圖書
1.OECD(1999)。OECD Principles of Corporate Governance。Paris:OECD Publications Services。  new window
2.Mace, M. L. G.(1971)。Directors: Myth and Reality。Boston, MA:Harvard University Graduate School of Business Administration。  new window
3.Greene, W. H.(2000)。Econometric Analysis。New York:Macmillan。  new window
4.郭生玉(1991)。心理與教育研究法。台北:精華書局。  延伸查詢new window
5.Foster, George(1986)。Financial Statement Analysis。New Jersey:Prentice-Hall International。  new window
6.王文宇(2003)。公司法論。元照出版有限公司。  延伸查詢new window
7.Beaver, W. H.(1998)。Financial Reporting: An Accounting Revolution。Prentice Hall。  new window
8.Spencer, A. C.(1983)。On the Age of the Organization: The Role of the Outside Director。New York:John Wiley。  new window
9.SRI International,(1987)。Investor Information Needs and the Annual Report。Morristown, NJ。  new window
10.AICPA (American Institute of Certified Public Accountants),(1994)。Improving Business Reporting-A Customer Focus: A Comprehensive Report of the Special Committee of Financial Reporting。New York。  new window
11.Knutson, P. H.,(1992)。Financial Reporting in the 1990’s and Beyond。New York。  new window
12.McKinsey、Company,(2002)。Global Investor Opinion Survey: Key Findings。New York。  new window
 
 
 
 
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