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題名:股權私募之折價因素:資訊假說之再檢視
書刊名:證券市場發展季刊
作者:陳維慈 引用關係劉啟群 引用關係張儒欣
作者(外文):Chen, WeitzuLiu, Chi-chunChang, Ju-hsin
出版日期:2012
卷期:24:2=94
頁次:頁49-86
主題關鍵詞:股權私募折價資訊不對稱無形項目盈餘管理公司治理Discount of private equity placementInformation asymmetryIntangiblesEarnings managementCorporate governance
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:266
  • 點閱點閱:204
Other
1.謝月香(2000)。無形資產。  延伸查詢new window
期刊論文
1.Hertzel, Michael G.、Smith, Richard L.(1993)。Market Discounts and Shareholder Gains for Placing Equity Privately。Journal of Finance,48(2),459-485。  new window
2.Lev, B.、Sougiannis, T.(1996)。The capitalization, and amortization, and value-relevance of R&D。Journal of Accounting and Economics,21(1),107-138。  new window
3.陳俊合、羅國華、王馨晨(20090700)。內部人認購、公司治理結構與私募股權折價。證券市場發展季刊,21(2)=82,119-150。new window  延伸查詢new window
4.Mohd, Emad(2005)。Accounting for software development costs and information asymmetry。The Accounting Review,80(4),1211-1231。  new window
5.Boone, J. P.、Raman, K. K.(2001)。Off-balance sheet R&D assets and market liquidity。Journal of Accounting and Public Policy,20(2),97-128。  new window
6.張瑞當、沈文華、黃怡翔(20110100)。Declaration Effect, Stock Returns and Earnings Management: A Study of Private Placement in Taiwan。中華會計學刊,7(1),21-61。new window  延伸查詢new window
7.Forker, John J.(1992)。Corporate Governance and Disclosure Quality。Accounting and Business Research,22(86),111-124。  new window
8.Klein, A.(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
9.張文瀞、周玲臺、林修葳(20030700)。內部人持股連續變動公司之盈餘管理行為特性。會計評論,37,53-83。new window  延伸查詢new window
10.Schipper, K.(1989)。Commentary on earning management。Accounting Horizons,3(4),91-102。  new window
11.Healy, P. M.、Myers, S. C.、Howe, C. D.(2002)。R&D accounting and the tradeoff between relevance and objectivity。Journal of Accounting Research,40(3),677-710。  new window
12.Marquardt, Carol A.、Wiedman, Christine I.(2004)。The effect of earnings management on the value relevance of accounting information。Journal of Business Finance & Accounting,31(3/4),297-332。  new window
13.Sougiannis, Theodore(1994)。The Accounting Based Valuation of Corporate R&D。The Accounting Review,69(1),44-68。  new window
14.劉正田(2002)。無形資產、成長機會與股票報酬關係之研究。會計評論,35,1-29。new window  延伸查詢new window
15.Hirschey, Mark、Weygandt, Jerry J.(1985)。Amortization policy for advertising and research and development expenditures。Journal of Accounting Research,23(1),326-335。  new window
16.Bartov, Eli F.(1993)。The Timing of Asset Sales and Earnings Manipulation。The Accounting Review,68(4),840-855。  new window
17.劉啟群、陳維慈、林純央(20050700)。臺灣金融控股公司換股比率決定因素之研究。會計評論,41,1-32。new window  延伸查詢new window
18.McNichols, M.、Wilson, G. P.(1988)。Evidence of Earnings Management from the Provision for Bad Debts。Journal of Accounting Research,26(Suppl.),1-31。  new window
19.邱正仁、熊大中、高蘭芬(20021000)。A Study on the Relationship between Financial Distress and Collateralized Shares。中華會計學刊,3(1),79-111。new window  延伸查詢new window
20.Aboody, David、Lev, Baruch(2000)。Information Asymmetry, R&D, and Insider Gains。Journal of Finance,55(6),2747-2766。  new window
21.Shleifer, Andrei、Vishny, Robert W.(1986)。Large shareholders and corporate control。Journal of Political Economy,94(3 Part 1),461-488。  new window
22.范宏書、陳慶隆、廖英任(20080100)。盈餘管理對會計資訊的相對價值攸關性之影響。管理與系統,15(1),93-136。new window  延伸查詢new window
23.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
24.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
25.Healy, Paul M.、Palepu, Krishna G.(2001)。Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature。Journal of Accounting and Economics,31(1-3),405-440。  new window
26.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
27.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance,54(2),471-517。  new window
28.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
29.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
30.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
31.Shivdasani, Anil(1993)。Board composition, ownership structure and hostile takeovers。Journal of Accounting and Economics,16(1-3),167-198。  new window
32.DeAngelo, Linda E.(1986)。Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders。The Accounting Review,61(3),400-420。  new window
33.劉正田(20010700)。研發支出資本化之會計基礎股票評價。會計評論,33,1-26。new window  延伸查詢new window
34.Zahra, S. A.、Pearce, J. A. II(1989)。Boards of directors and corporate financial performance: a review and integrative model。Journal of Management,15(2),291-334。  new window
35.歐進士(19980600)。我國企業研究發展與經營績效關聯之實證研究。中山管理評論,6(2),357-385。new window  延伸查詢new window
36.Jensen, Michael C.、Ruback, Richard S.(1983)。The market for corporate control: The scientific evidence。Journal of Financial Economics,11(1-4),5-50。  new window
37.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society,48(4),817-838。  new window
38.Leuz, Christian、Verrecchia, Robert E.(2000)。The Economic Consequences of Increased Disclosure。Journal of Accounting Research,38(Suppl.),91-124。  new window
39.劉啟群(20061200)。無形資產之會計處理。證券暨期貨月刊,24(12),4-19。  延伸查詢new window
40.張瑞當、黃怡翔(20070600)。上市櫃公司私募股權之探討:宣告效果與股價表現(下)--制度完善 有益籌資。會計研究月刊,259,122-127。  延伸查詢new window
41.柯承恩(20000500)。我國公司監理體系之問題與改進建議。會計研究月刊,174,79-83。  延伸查詢new window
42.張瑞當、黃怡翔(20070500)。上市櫃公司私募股權之探討:宣告效果與股價表現(上)--增加募資途徑 一窺經營體質。會計研究月刊,258,96-100。  延伸查詢new window
43.Guay, Wayne R.、Kothari, S. P.、Watts, Ross L.(1996)。A Market-Based Evaluation of Discretionary Accrual Models。Journal of Accounting Research,34(Supplement),83-105。  new window
44.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics,33(3),401-425。  new window
45.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
46.Diamond, Douglas W.、Verrecchia, Robert E.(1991)。Disclosure, Liquidity, and the Cost of Capital。The Journal of Finance,46(4),1325-1359。  new window
47.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
48.楊紹華(2005)。私募股票成風,股東權益拉警報。錢雜誌,224,64-68。  延伸查詢new window
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.吳清在、謝宛庭(2007)。會計裁量與實值交易之權衡與時點:臺灣上市櫃公司之盈餘管理研究。會計理論與實務研討會。  延伸查詢new window
3.許永聲、陳俊合(2006)。普通股私募與盈餘管理。會計理論與實務研討會。  延伸查詢new window
學位論文
1.李協昌(2006)。上市公司私募股權之資訊內涵及折價因素之探討(碩士論文)。臺灣大學。  延伸查詢new window
2.呂季蓉(2005)。台灣上市上櫃公司私募之研究--論私募對象之影響(碩士論文)。國立中山大學。  延伸查詢new window
3.許惠雲(2006)。台灣上市上櫃公司私募股權中之私人利益(碩士論文)。國立中山大學。  延伸查詢new window
4.張雅琳(2004)。我國企業獨立董事機制與經營績效之關聯性研究(碩士論文)。大葉大學。  延伸查詢new window
5.洪紫芳(2001)。公司價值、研發與生產力的關係(碩士論文)。朝陽科技大學。  延伸查詢new window
6.蔡基德(2001)。資訊電子業市場價值與帳面淨值之差異探討(碩士論文)。國立臺灣大學。  延伸查詢new window
7.張明峰(1991)。股權結構對公司績效影響之研究(碩士論文)。國立政治大學。  延伸查詢new window
8.熊大中(2000)。我國企業財務危機與董監股權質押關連性之研究(碩士論文)。國立成功大學。  延伸查詢new window
9.高蘭芬(2002)。董監事股權質押之代理問題對會計資訊與公司績效之影響(博士論文)。國立成功大學。new window  延伸查詢new window
10.林育安(2006)。私募股權之資訊內涵:上市(櫃)公司之實證研究(碩士論文)。國立臺灣大學。  延伸查詢new window
11.禹廷季(2004)。公司以資產出售方式管理盈餘之研究(碩士論文)。國立雲林科技大學。  延伸查詢new window
12.許智超(2005)。公司治理與經營績效、企業價值之關聯性研究(碩士論文)。國立臺北大學。  延伸查詢new window
13.陸潤生(2006)。私募宣告之資訊內涵(碩士論文)。國立政治大學。  延伸查詢new window
14.楊慧玲(2000)。董事會結構及其變動對股東財富與經營績效影響之研究(碩士論文)。朝陽大學。  延伸查詢new window
15.張文魁(2006)。股權結構對私募發行公司價值影響之分析(碩士論文)。國立政治大學。  延伸查詢new window
16.張君豪(1999)。研究發展成本、現金流量及盈餘對股價報酬之研究(碩士論文)。中原大學。  延伸查詢new window
17.許雪芳(2003)。上市上櫃公司私募之研究(碩士論文)。國立中山大學。  延伸查詢new window
圖書
1.葉銀華(20050000)。蒸發的股王:領先發現地雷危機。臺北:商智文化。new window  延伸查詢new window
其他
1.廖益興、許博渝(2007)。董事會組成、股權結構與資訊揭露透明度。  延伸查詢new window
2.管夢欣(2003)。長期性資產出售交易與盈餘操縱行為之關聯性實證研究。  延伸查詢new window
3.Bajaj, M., D. J. Denis, S. P. Ferris and A. Sarin(2001)。Firm Value and Marketability Discounts,。  new window
4.Barclay, M. J., C. G. Holderness and D. P. Sheehan(2003)。Private Placements and Managerial Entrenchment。  new window
5.Botosan, C. A.(1997)。Disclosure Level and the Cost of Capital。  new window
6.Cheng, M., D. Dhaliwal and M. Neamtiu(2008)。Banks’ Asset Securitization and Information Opacity。  new window
7.Gu, F. and B. Lev(2001)。Intangible Assets, Measurement, Drivers, and Usefulness。  new window
8.Loudder, M. and B. Behn(1996)。Alternative Income Determination Rules and Earnings Usefullness: The Case of R&D Costs。  new window
9.Muller, K. A. III and E. J. Riedl(2002)。External Monitoring of Property Appraisal Estimates and Information Asymmetry。  new window
10.Wruck, K. H.(1989)。Equity Ownership Concentration and Firm Value。  new window
11.Wu, Y.(2000)。The Choice between Public and Private Equity Offerings。  new window
 
 
 
 
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