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題名:管制下的獨立董事:不求有功,但求無過--基於中國獨立董事制度的經驗分析
書刊名:中國會計與財務研究
作者:俞偉峰朱凱王紅梅張璐
作者(外文):Yu, Wayne W.Zhu, KaiWang, HongmeiZhang, Lu
出版日期:2010
卷期:12:3
頁次:頁107-148
主題關鍵詞:獨立董事經營業績會計信息風險股價信息含量Board independenceInformation risksInformativeness of stock prices
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(2) 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:2
  • 共同引用共同引用:0
  • 點閱點閱:25
期刊論文
1.Brav, Alon、Geczy, Christopher、Gompers, Paul A.(2000)。Is the Abnormal Return Following Equity Issuances Anomalous?。Journal of Financial Economics,56(2),209-249。  new window
2.高明华、马守莉(2002)。独立董事制度与公司绩效关系的证实分析。南开经济研究,2,64-68。  延伸查詢new window
3.胡勤勤、沈艺峰(2002)。独立外部董事能否提高上市公司的经营业绩。世界经济,7,55-62。  延伸查詢new window
4.唐清泉、羅黨論、王莉(2006)。上市公司獨立董事辭職行為研究--基於前景理論的分析。南開管理評論,9(1),74-83。  延伸查詢new window
5.李康、叶雅、张明坤(2008)。独立董事退出现象研究。证券市场周刊。  延伸查詢new window
6.吴清华、王平心(2007)。公司盈余质量:董事会微观治理绩效之考察--来自我国独立董事制度强制性变迁背景下的经验证据。数理统计与管理,1,30-40。  延伸查詢new window
7.王跃堂、赵子夜、魏晓雁(2006)。董事会的独立性是否影响公司绩效。经济研究,5,62-73。  延伸查詢new window
8.王兵(2007)。独立董事监督了吗?--基于中国上市公司盈余质量的视角。金融研究,1,109-121。  延伸查詢new window
9.叶康涛、陆正飞、张志(2007)。独立董事能否抑制大股东的‘掏空’?。经济研究,4,101-111。  延伸查詢new window
10.于东智(2003)。董事会、公司治理与绩效--对中国上市公司的经验分析。中国社会科学,3,29-41。  延伸查詢new window
11.赵德武、曾力、谭莉川(2008)。独立董事监督力与盈余稳健性--基于中国上市公司的实证研究。会计研究,9,55-63。  延伸查詢new window
12.支晓强、童盼(2005)。盈余管理、控制权转移与独立董事变更--兼论独立董事治理作用的发挥。管理世界,11,137-144。  延伸查詢new window
13.Cornett, M. M.、Marcus, A. J.、Tehranian H.(2008)。Corporate governance and pay-forperformance: The impact of earnings management。Journal of Financial Economics,87(2),357-373。  new window
14.Donaldson, L.、Davis, J. H.(1994)。Boards and Company Performance-Research Challenges the Conventional Wisdom。Corporate Governance: An International Review,2(3),151-160。  new window
15.Ford, H.(1988)。Outside Directors and the Privately-owned Firm: Are They Necessary?。Entrepreneurship: Theory and Practice,13(1),49-57。  new window
16.Tian, J.、Lau, C. M.(2001)。Board Composition, Leadership Structure and Performance in Chinese Shareholding Companies。Asia Pacific Journal of Management,18(2),245-263。  new window
17.Gordon, J. N.(2007)。The Rise of Independent Directors in the United States, 1950-2005: Of Shareholder Value and Stock Market Prices。Stanford Law Review,59(6),1465-1563。  new window
18.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
19.Riedl, Edward J.(2004)。An examination of long-lived asset impairments。The Accounting Review,79(3),823-852。  new window
20.Durnev, A.、Morck, R.、Yeung, B.、Zarowin, P.(2003)。Does Greater firm-specific Return Variation Mean More or Less Informed Stock Pricing?。Journal of Accounting Research,41(5),797-836。  new window
21.Klein, A.(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
22.Rosenstein, Stuart、Wyatt, Jeffrey G.(1997)。Inside Directors, Board Effectiveness, and Shareholder Wealth。Journal of Financial Economics,44(2),229-250。  new window
23.Spiess, D. K.、Affleck-Graves, J.(19991000)。The Long-run Performance of Stock Returns Following Debt Offerings。Journal of Financial Economics,54(1),45-73。  new window
24.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
25.Jin, Li、Myers, Stewart C.(2006)。R2 around the World: New Theory and New Tests。Journal of Financial Economics,79(2),257-292。  new window
26.Eckbo, B. Espen、Masulis, Ronald W.、Norli, Øyvind(2000)。Seasoned public offerings: resolution of the 'new issues puzzle'。Journal of Financial Economics,56(2),251-291。  new window
27.Johnson, J. L.、Daily, C. M.、Ellstrand, A. E.(1996)。Boards of Directors: A Review and Research Agenda。Journal of Management,22(3),409-438。  new window
28.Zhang, Jieying(2008)。The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers。Journal of Accounting and Economics,45(1),27-54。  new window
29.Healy, Paul M.、Palepu, Krishna G.、Ruback, Richard S.(1992)。Does Corporate Performance Improve after Mergers?。Journal of Financial Economics,31(2),135-175。  new window
30.Ahmed, A. S.、Duellman, S.(2007)。Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis。Journal of Accounting and Economics,43(2/3),411-437。  new window
31.Francis, J.、LaFond, R. P.、Olsson, P. M.、Schipper, K.(2004)。Costs of equity and earnings attributes。The Accounting Review,79(4),967-1010。  new window
32.Park, Y. W.、Shin, H. H.(2004)。Board composition and earnings management in Canada。Journal of corporate Finance,10(3),431-457。  new window
33.Anderson, Ronald C.、Mansi, Sattar A.、Reeb, David M.(2004)。Board characteristics, accounting report integrity, and the cost of debt。Journal of Accounting and Economics,37(3),315-342。  new window
34.Lipton, Martin、Lorsch, Jay W.(1992)。A Modest Proposal for Improved Corporate Governance。The Business Lawyer,48(1),59-77。  new window
35.Mitchell, Mark L.、Stafford, Erik(2000)。Managerial Decisions and Long-Term Stock Price Performance。Journal of Business,73(3),287-329。  new window
36.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。Journal of Law and Economics,26(2),301-325。  new window
37.Mehran, Hamid(1995)。Executive compensation structure, ownership, and firm performance。Journal of Financial Economics,38(2),163-184。  new window
38.Gul, Ferdinand A.、Kim, Jeong-Bon、Qiu, Annie A.(2010)。Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China。Journal of Financial Economics,95(3),425-442。  new window
39.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
40.Givoly, Dan、Hayn, Carla K.(2000)。The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?。Journal of Accounting & Economics,29(3),287-320。  new window
41.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics,40(2),185-211。  new window
42.Morck, Randall、Yeung, Bernard、Yu, Wayne(2000)。The Information Content of Stock Markets: Why Do Emerging Markets Have Synchronous Stock Price Movements?。Journal of Financial Economics,58(1/2),215-260。  new window
43.Durnev, Art、Morck, Randall、Yeung, Bernard(2004)。Value-Enhancing Capital Budgeting and Firm-Specific Stock Return Variation。Journal of Finance,59(1),65-105。  new window
44.Eisenberg, Theodore、Sundgren, Stefan、Wells, Martin T.(1998)。Larger board size and decreasing firm value in small firms。Journal of Financial Economics,48(1),35-54。  new window
45.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
46.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
47.Hermalin, Benjamin E.、Weisbach, Michael S.(1991)。The Effects of Board Composition and Direct Incentives on Firm Performance。Financial Management,20(4),101-112。  new window
48.Fama, Eugene F.(1980)。Agency Problems and the Theory of the Firm。Journal of Political Economy,88(2),288-307。  new window
49.Vafeas, Nikos(1999)。Board Meeting Frequency and Firm Performance。Journal of Financial Economics,53(1),113-142。  new window
50.Agrawal, Anup、Chadha, Sahiba(2005)。Corporate Governance and Accounting Scandals。The Journal of Law and Economics,48(2),371-406。  new window
51.Barnhart, Scott W.、Rosenstein, Stuart(1998)。Board Composition, Managerial Ownership, and Firm Performance: An Empirical Analysis。The Financial Review,33(4),1-16。  new window
52.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
53.Rosenstein, Stuart、Wyatt, Jeffrey G.(1990)。Outside Directors, Board Independence, and Shareholder Wealth。Journal of Financial Economics,26(2),175-191。  new window
54.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review,77(Suppl. 1),35-59。  new window
55.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
56.Fama, Eugene F.、French, Kenneth R.(1992)。The Cross-Section of Expected Stock Returns。The Journal of Finance,47(2),427-465。  new window
57.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
58.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
59.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons,17(S1),1-16。  new window
60.Basu, S.(1997)。The Conservatism Principal and the Asymmetric Timeliness of Earnings。Journal of Accounting & Economics,24(1),3-37。  new window
61.Byrd, J. W.、Hickman, K. A.(1992)。Do Outside Director Monitor Managers? Evidence from Tender Offer Bids。Journal of Financial Economics,32(2),195-221。  new window
研究報告
1.李康、叶雅、张明坤(2004)。独立董事退出现象研究。  延伸查詢new window
2.Firth, M.、Fung, P. M. Y.、Rui, O. M.(2002)。Simultaneous Relationships among Ownership, Corporate Governance, and Financial Performance。The Hong Kong Polytechnic University。  new window
3.Hermalin, B. E.、Weisbach, M. S.(2000)。Boards of directors as an endogenously determined institution: A survey of the economic literature。University of California at Berkeley。  new window
4.Klein, A.(2000)。CEO power, board independence and CEO compensation: An empirical investigation。New York University。  new window
5.Black, B.、Bhagat, S.(1997)。Do Independent Directors Matter?。University of Colorado。  new window
6.Bhagat, S.、Black, B.(2000)。Board Independence and Long-term Firm Performance。University of Colorado。  new window
圖書
1.金永红、奚玉芹(2003)。独立董事制度与中国上市公司治理。上海:立信会计出版社。  延伸查詢new window
 
 
 
 
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