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題名:公司治理機制與財務報表品質之關聯性研究
書刊名:財務金融學刊
作者:廖益興 引用關係楊清溪 引用關係
作者(外文):Liao, Yi-hsingYang, Ching-hsi
出版日期:2007
卷期:15:3
頁次:頁67-112
主題關鍵詞:財務報表品質家族控制企業獨立董監事次大股東常務董事會Quality of financial statementsFamily controlled firmsIndependent directors and independent supervisorsBlockholderManaging boards
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(16) 博士論文(2) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:16
  • 共同引用共同引用:278
  • 點閱點閱:61
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.Ashbaugh, H.、LaFond, R.、Mayhew, B. W.(2003)。Do non-audit services compromise auditor independence? Further evidence。The Accounting Review,78(3),611-639。  new window
3.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and Consequences of Earnings Management: An Analysis of Firms Subject to Enforcement Actions by the SEC。Contemporary Accounting Research,13(2),1-36。  new window
4.McMullan, D. A.、Raghundan, K.(1996)。Enhancing audit committee effectiveness。Journal of Accountancy,182(2),79-81。  new window
5.劉韻僖、葉匡時(19990600)。企業監控之研究。經濟情勢暨評論,5(1),1-22。  延伸查詢new window
6.Klein, A.(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
7.Sung, W. J.(2003)。Corporate Governance and Firm Profitability: Evidence form Korea before the Economic Crisis。Journal of Financial Economics,68(2),287-322。  new window
8.Weisbach, Michael S.(1988)。Outsider Directors and CEO Turnover。Journal of Financial Economics,20(1/2),431-460。  new window
9.Rosenstein, Stuart、Wyatt, Jeffrey G.(1990)。Outsider directors, board independence and stockholder wealth。Journal of Financial Economics,26(2),175-191。  new window
10.Hribar, Paul、Collins, Daniel W.(2002)。Errors in estimating accruals: Implications for empirical research。Journal of Accounting Research,40(1),105-134。  new window
11.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
12.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
13.Beasley, M. S.、Carcello, J. V.、Hermanson, D. R.、Lapides, P. D.(2000)。Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms。Accounting Horizons,14(4),441-454。  new window
14.Beneish, Messod D.、Press, Eric Geoffrey(1995)。Interrelation among Events of Default。Contemporary Accounting Research,12(1),57-84。  new window
15.Williamson, Oliver E.(1988)。Corporate Finance and Corporate Governance。The Journal of Finance,43(3),567-591。  new window
16.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
17.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
18.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
19.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
20.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
21.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。Journal of Law and Economics,26(2),301-325。  new window
22.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
23.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
24.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
25.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
26.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
27.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
28.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
29.Matsumoto, Dawn A.(2002)。Management's Incentives to Avoid Negative Earnings Surprises。The Accounting Review,77(3),483-514。  new window
30.李佳玲、葉穎蓉、何晉滄(20050300)。績效、公司治理與高階管理者離職關係之實證研究。中山管理評論,13(1),75-106。new window  延伸查詢new window
31.Reitenga, Austin L.、Tearney, Michael G.(2003)。Mandatory CEO retirements, discretionary accruals, and corporate governance mechanisms。Journal of Accounting, Auditing and Finance,18(2),255-280。  new window
32.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
33.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
34.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
35.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
36.Vafeas, Nikos(2000)。Board structure and the informativeness of earnings。Journal of Accounting and Public Policy,19(2),139-160。  new window
37.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
38.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
39.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
40.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
41.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
42.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
43.Pettigrew, A. M.(1992)。On Studying Managerial Elits。Strategic Management Journal,13,163-182。  new window
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。  new window
研究報告
1.Rajgopal, S.、Venkatachalam, M.(1998)。The Role of Institutional Investors in Corporate Governance: An Empirical Investigation。University of Washington and Duke University。  new window
2.Chtourou, S. M.、Bedard, J.、Courteau, L.(2001)。Corporate Governance and Earnings Management。University Laval Canada。  new window
3.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
4.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
5.Park, Y.(1999)。Corporate governance, audit committees, and auditor litigation。Chicago:University of Illinois。  new window
6.Liu, Qiao、Lu, Joe Zhou(2002)。Earning management to tunnel: Evidence from China's listed companies。University of Hong Kong。  new window
7.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
8.葉銀華、李存修、劉容慈(2002)。整合公司治理、會計資訊與總體經濟敏感度之財務危機模型。臺北市。  延伸查詢new window
學位論文
1.謝文馨(1999)。家族企業管治機制與盈餘管理之關聯性研究(碩士論文)。東吳大學,臺北。  延伸查詢new window
2.黃湘綺(1995)。家族企業與盈餘操縱現象的關聯性研究(碩士論文)。國立中正大學。  延伸查詢new window
3.林穎芬(1999)。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(博士論文)。國立中山大學。new window  延伸查詢new window
4.黃佩鈴(2001)。商業銀行股權結構、核心代理問題與盈餘傳遞效果,0。  延伸查詢new window
圖書
1.Hart, O.(1995)。Firms, Contracts, and Financial Structure。Firms, Contracts, and Financial Structure。New York, NY:Oxford University Press。  new window
2.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。new window  延伸查詢new window
 
 
 
 
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