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題名:以市場微結構之觀點探討財務會計準則34號公報對金融業與電子業的影響
書刊名:中山管理評論
作者:王元章 引用關係張眾卓 引用關係鄭揚耀 引用關係
作者(外文):Wang, Yuan-jangChang, Chong-chuoCheng, Lee-young
出版日期:2010
卷期:18:4
頁次:頁1009-1050
主題關鍵詞:財務會計準則公報第34號公報流動性波動性效率性SFAS No.34LiquidityVolatilityEfficiency
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(3) 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:3
  • 共同引用共同引用:96
  • 點閱點閱:62
期刊論文
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2.Wang, G. H. K.、Yau J.(2000)。Trading volume, bid-ask spread, and price volatility in futures market。Journal of Futures Markets,20(10),943-970。  new window
3.Miller, James M.、McConnell, John J.(1995)。Open-market Share Repurchase Programs and Bid-ask Spreads on the NYSE: Implications for Corporate Payout Policy。Journal of Financial and Quantitative Analysis,30(3),365-382。  new window
4.張仲岳、梁鈺涓(20010700)。所得稅暨退休金會計準則公報攸關性資訊品質之探討。會計評論,33,27-55。new window  延伸查詢new window
5.Heflin, Frank、Shaw, Kenneth W.(2000)。Blockholder Ownership and Market Liquidity。Journal of Financial and Quantitative Analysis,35(4),621-633。  new window
6.Easley, D.、Kiefer, N. M.、O'Hara, M.、Paperman, J. B.(1996)。Liquidity, information, and infrequently traded stocks。Journal of Finance,51(4),1405-1436。  new window
7.黃玉娟、陳培林、鄭堯任(20070400)。交易機制改變對市場績效之影響:透明度與撮合頻率之探討。證券市場發展,19(1)=73,133-158。new window  延伸查詢new window
8.Bloomfield, R.、O'Hara, M.(1999)。Market Transparency: Who Wins and Who Loses?。Review of Financial Studies,12(1),5-35。  new window
9.Ahmed, A. S.、Schneible, R. A.(2007)。The Impact of Regulation Fair Disclosure on Investors’ Prior Information Quality -Evidence from an Analysis of Changes in Trading Volume and Stock Price Reactions to Earnings Announcements。Journal of Corporate Finance,13(2-3),282-299。  new window
10.Frankel, R.、Lee, C. M. C.(1998)。Accounting Valuation, Market Expectation, and Cross-sectional Stock Return。Journal of Accounting & Economics,25,283-319。  new window
11.Huang, R. D.、Stoll, H. R.(1996)。Dealer Versus Auction Markets: a Paired Comparison of Execution on NASDAQ and the NYSE。Journal of Financial Economics,41(3),313-357。  new window
12.張瑞當、林國欽、沈文華、侯佩秀(20070600)。高階經理人薪酬績效敏感度對自願性資訊發佈之影響。會計與公司治理,4(1),57-84。new window  延伸查詢new window
13.Shiller, R. J.、Pound, J.(1989)。Survey Evidence on Diffusion of Interest and Information among Investors。Journal of Economic Behavior and Organization,12(1),44-66。  new window
14.黃雅瑋、賴靜惠、陳育成(20061200)。盈餘宣告對價量、買賣價差之影響。證券市場發展,18(4)=72,1-31。new window  延伸查詢new window
15.Brockman, P.、Chung, D. Y.(1999)。An Analysis of Depth Behavior in an Electronic, Order-driven Environment。Journal of Banking and Finance,23(12),1861-1886。  new window
16.Garman, Mark B.、Klass, Michael J.(1980)。On the Estimation of Security Price Volatility from Historical Data。Journal of Business,53(1),67-78。  new window
17.Daske, H.、Hail, L.、Leuz, C.、Verdi, R.(2008)。Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences。Journal of Accounting Research,46(5),1085-1142。  new window
18.Louis, H.、Robinson, D.(2005)。Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits。Journal of Accounting and Economics,39(2/3),361-380。  new window
19.McInish, T. H.、Wood, R. A.(1992)。An Analysis of Intraday Patterns in Bid-Ask Spreads for NYSE Stocks。The Journal of Finance,47(2),753-764。  new window
20.王毓敏(20020700)。臺股指數期貨與股票市場交易活動對於波動性的影響。證券市場發展,14(2)=54,49-70。new window  延伸查詢new window
21.游智賢、賴育志(19991200)。外資資訊領先地位之探討。中國財務學刊,7(3),1-26。new window  延伸查詢new window
22.Welker, M.(1995)。Disclosure policy, information asymmetry, and liquidity in Equity Markets。Contemporary Accounting Research,11(2),801-827。  new window
23.李建然、周俊德(20020100)。管理當局信譽與自願性盈餘預測資訊內涵關係之研究。會計評論,34,77-99。new window  延伸查詢new window
24.El-Gazzar, S. M.(1998)。Predisclosure information and institutional ownership: A cross-sectional examination of market revaluation during earnings announcement periods。The Accounting Review,73(1),119-129。  new window
25.劉玉珍、藍新仁(1994)。臺灣集中交易市場與櫃檯買賣市場之變現能力分析。證券市場發展季刊,7(1),79-101。new window  延伸查詢new window
26.Chordia, Tarun、Roll, Richard、Subrahmanyam, Avanidhar(2001)。Market Liquidity and Trading Activity。Journal of Finance,56(2),501-530。  new window
27.Vermaelen, Theo(1981)。Common stock repurchases and market signaling: An empirical study。Journal of Financial Economics,9(2),139-183。  new window
28.Tinic, Seha M.(1972)。The Economics of Liquidity Services。Quarterly Journal of Economics,86(1),79-93。  new window
29.Copeland, Thomas E.、Galai, Dan(1983)。Information Effects on the Bid-ask Spread。The Journal of Finance,38(5),1457-1469。  new window
30.Demsetz, Harold(1968)。The cost of Transacting。Quarterly Journal of Economics,82(1),33-53。  new window
31.Glosten, Lawrence R.、Milgrom, Paul R.(1985)。Bid, ask and transaction prices in a specialist market with heterogeneously informed traders。Journal of Financial Economics,14(1),71-100。  new window
32.高蘭芬(20040900)。會計資訊對外資持股調整影響之研究。中山管理評論,12(3),441-464。new window  延伸查詢new window
33.Chiyachantana, C. N.、Jiang, C. X.、Taechapiroontong, N.、Wood, R. A.(2004)。The impact of Regulation Fair Disclosure on information asymmetry and trading: An intraday analysis。The Financial Review,39(4),549-577。  new window
34.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
35.Lee, Charles M. C.、Ready, Mark J.(1991)。Inferring Trade Direction from Intraday Data。Journal of Finance,46(2),733-746。  new window
36.黃金澤(20040400)。談財會公報34號下之公平價值衡量。會計研究月刊,221,78-82。  延伸查詢new window
37.Stoll, H. R.(1978)。The Pricing of Security Dealer Services: An Empirical Study of Nasdaq Stocks。The Journal of Finance,33(4),1153-1172。  new window
38.Barclay, Michael J.、Smith, Clifford W. Jr.(1988)。Corporate Payout Policy: Cash Dividends versus Open-market Repurchases。Journal of Financial Economics,22(1),61-82。  new window
39.Gong, Guojin、Louis, Henock、Sun, Amy X.(2008)。Earnings Management and Firm Performance Following Open-Market Repurchases。Journal of Finance,63(2),947-986。  new window
40.Parkinson, Michael(1980)。The extreme value method for estimating the variance of the rate of return。Journal of Business,53(1),61-65。  new window
41.Kyle, Albert S.(1985)。Continuous auctions and insider trading。Econometrica,53(6),1315-1335。  new window
42.李智雯(2004)。「財務會計準則公報第三十四號對我國金融市場之影響」。證券暨期貨月刊,22卷9期,70~74。  延伸查詢new window
43.郭時維(2006)。「淺談財務會計準則第三十四號公報」。華南金控,39期,6~12。  延伸查詢new window
44.黃金澤(2005)。「三十四、三十六號公報與財務會計觀念架構之應用(下)」。會計研究月刊,237 期,82~87。  延伸查詢new window
45.羅贊興、侯采雯、章友馨、謝兆恩(2004)。「公平價值會計之國際規範與我國現行制度之研析」。證券暨期貨月刊,22卷9期,17~33。  延伸查詢new window
46.Alaraini, S. A., Healy, J. P., and Stephens, R. G.,(2003)。“SFAS 95 Cash Flow Information and Securities Valuation,”。Research in Accounting Regulation,Vol. 16,243-255。  new window
47.Baumann, U.、Nier, E.(2004)。Disclosure, Volatility, and Transparency: An Empirical Investigation into the Value of Bank Disclosure。FRBNY Economic Policy Review,10(2),31-45。  new window
48.Becker, S.,(1983)。“Variance of Security Price Returns Based on High, Low, and Closing Prices,”。Journal of Business,Vol. 56, No. 1,97-112。  new window
49.Duarte, J., Han, X., Harford, J., and Young, L.,(2008)。“Information Asymmetry, Information Dissemination and the Effect of Regulation FD on the Cost of Capital,”。Journal of Financial Economics,Vol. 87, No. 1,24-44。  new window
50.Eleswarapu, V., Thompson, R., and Venkataraman, K.,(2004)。“The Impact of Regulation Fair Disclosure: Trading Costs and Information Asymmetry,”。Journal of Financial and Quantitative Analysis,Vol. 39, No. 2,209-225。  new window
51.Kabir, R. and Vermaelen, T.,(1996)。“Insider Trading Restrictions and the Stock Market: Evidence from the Amsterdam Stock Exchange,”。European Economic Review,Vol. 40, No. 8,1591-1603。  new window
52.Lee, C. M., Mucklow, C. B., and Ready, M. J.,(1993)。“Spread Depths, and the Impact of Earnings Information: An Intraday Analysis,”。Review of Financial Studies,Vol.6, No. 2,345-374。  new window
53.Leuz, C. and Verrecchia, R. E.,(2000)。“The Economic Consequence of Increased Disclosure,”。Journal of Accounting Research,Vol. 38, Supplement,,91-124。  new window
54.Sidhu, B. K., Smith, T., Whaley, R. E., and Willis, R. H.,(2008)。“Regulation Fair Disclosure and the Cost of Adverse Selection,”。Journal of Accounting Research,Vol. 46, No. 3,697-728。  new window
55.Van der Meulen, S., Gaeremynck, A., and Willekens, M.(2007)。“Attribute Differences between US GAAP and IFRS Earnings: An Exploratory Study,”。The International Journal of Accounting,Vol. 42, No. 2,,123-152。  new window
研究報告
1.Lang, M., Lins, K. V., and Maffett, M.,(2009)。“Transparency, Liquidity, and Valuation: International Evidence.”。  new window
學位論文
1.朱冠樺(2005)。透明度與市場績效:台灣股票市場之實證。  延伸查詢new window
2.林宗群(2009)。三十四號、三十五號會計公報對盈餘波動性與市場評價關連性的影響。  延伸查詢new window
3.陳培林(2004)。台灣證券集中市場新交易制度對市場流動性、波動性及效率性之影響。  延伸查詢new window
4.陳雅雯(2006)。台灣電子業操作衍生性商品避險與公司特質之關聯性。  延伸查詢new window
 
 
 
 
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