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題名:集團內部所有權與分子企業盈餘管理:國際多角化與家族連結之影響
書刊名:管理學報
作者:陳俞如 引用關係謝存瑞 引用關係
作者(外文):Chen, Yu-juHsieh, Tsun-jui
出版日期:2011
卷期:28:1
頁次:頁65-80
主題關鍵詞:集團企業公司治理內部所有權國際多角化盈餘管理Business groupCorporate governanceInside ownershipInternational diversificationEarnings management
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(14) 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:14
  • 共同引用共同引用:0
  • 點閱點閱:82
《福建海防图》绘制于万历二十五至三十二年之间,以描绘明廷在消弭倭患之后在福建沿海地区的山川形势和军事布防态势为主。图中的标注,体现了明代在长期海防过程中,对福建沿海地区海风、洋流、山川险要等方面知识的总结和认识水平。从绘制风格与部分地物的绘制手法来看,《福建海防图》虽与嘉靖年间郑若曾的《筹海图编》中《沿海山沙图》颇有渊源,但因其系纸本彩绘而非刻版,较好地反映出作者最初所编绘舆图的原貌,可作为明代末期在海防军事战守中所使用的绘本舆图的样本,其价值相当珍贵。
The Coastal Defensive Map of Fujian Province (Fu Jian Hai Fang Tu (《福建海防图》) drawn between 1597 and 1604 in the reign of Wanli (万历) depicted the topographical features along the coasts of Fujian province and coastal guard stations after the war against the raids of Japanese pirates in the end of Ming Dynasty. The marks and notes in it strongly supported the accumulated knowledge the Ming dynasty had about sea breezes, ocean currents and strategic places based on their long-term coastal defensive experience. Besides, this map, from the manner and techniques, was found to be closely connected with another one of General Coastal Map of China (Yan Hai Shan Sha Tu《沿海山沙图》) exerting a deepgoing influence upon the progress of the coastal defensive maps of the late Ming dynasty which wasadopted in the atlas named Chou Hai Tu Bian (《筹海图编》) by Zheng Ruozeng. The Coastal Defensive Map of Fujian Province (Fu Jian Hai Fang Tu (《福建海防图》) played a great role as the sample of colored drawing maps in the military warfare and defense in the late Ming dynasty.
期刊論文
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34.Bae, Kee-Hong、Jeong, Seok Woo(2007)。The Value-relevance of Earnings and Book Value, Ownership Structure, and Business Group Affiliation: Evidence from Korean Business Groups。Journal of Business Finance & Accounting,34(5/6),740-766。  new window
35.Lu, J.、Ma, X.(2008)。The Contingent Value of Local Partners' Business Group Affiliations。Academy of Management Journal,51(2),295-314。  new window
36.Collins, J.、Kemsley, D.、Lang, M.(1998)。Cross-Jurisdictional Income Shifting and Earnings Valuation。Journal of Accounting Research,36(2),209-229。  new window
37.Mills, L. F.、Newberxy, K. J.(2004)。Do Foreign Multinationals' Tax Incentives Influence Their US Income and Reporting Debt Policy?。National Tax Journal,57(1),89-107。  new window
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會議論文
1.許永聲、王泰昌(2005)。盈餘管理行為與會計資訊的評價能力。國立中興大學會計研究所研討會。  延伸查詢new window
2.張瑞當、方俊儒(2005)。集團企業盈餘管理行為之探討。  延伸查詢new window
圖書
1.Greene, W. H.(2000)。Econometric Analysis。New York:Macmillan。  new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
 
 
 
 
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