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題名：董監事暨重要職員責任保險對管理階層盈餘管理行為之影響
書刊名：經濟論文
作者：湯麗芬 引用關係／廖秀梅 引用關係／李建然 引用關係
作者(外文)：Tang, Li-fen／Jiao, Hsiumei／Lee, Jan-zan
出版日期：2014
卷期：42:3
頁次：頁331-368
主題關鍵詞：董監事暨重要職員責任保險；盈餘管理行為；超額投保金額；Directors and officers liability insurance；Earnings management behavior；Abnormal insurance coverage
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(17) 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:16
  • 共同引用共同引用:265
  • 點閱點閱:55
期刊論文
1.陳彩稚、龐嘉慧(20080600)。董監事暨重要職員責任保險之需求因素分析。臺大管理論叢，18(2)，171-195。new window  延伸查詢new window
2.黃志仁、廖彩伶、陳于格(20090500)。現金增資之盈餘管理行為：裁決性應計項目與業外損益之整合性決策。當代會計，10(1)，63-98。new window  延伸查詢new window
3.Amemiya, Y.(1985)。Instrumental Variable Estimator for the Nonlinear Errors-in-Variables Model。Journal of Econometrics，28(3)，273-289。  new window
4.Copley, P. A.、Doucet, M. S.、Gaver, K. M.(199401)。A Simultaneous Equations Analysis of Quality Control Review Outcomes and Engagement Fees for Audits of Recipients of Federal Financial Assistance。The Accounting Review，69，244-256。  new window
5.Khurana, I. K.、Raman, K. K.(2004)。Are Big Four Audits in ASEAN Countries of Higher Quality than Non-Big Four Audits?。Asia-Pacific Journal of Accounting & Economics，11(2)，139-165。  new window
6.Watts, R. L.、Zimmerman, J. L.(1978)。Toward a Positive Theory of the Determination of Accounting Standards。The Accounting Review，53(1)，52-77。  new window
7.Francis, J.、Philbrick, D.、Schipper, K.(1994)。Shareholder litigation and corporate disclosures。Journal of Accounting Research，32(2)，137-164。  new window
8.Skinner, D.、DeAngelo, L.、DeAngelo, H.(1994)。Accounting Choices in Troubled Companies。Journal of Accounting & Economics，17(1/2)，113-143。  new window
9.Copley, P. A.、Gaver, J. J.、Gaver, K. M.(1995)。Simultaneous estimation of the supply and demand of differentiated audits: Evidence from the municipal audit market。Journal of Accounting Research，33(1)，137-155。  new window
10.陳彩稚、張瑞益(20110700)。Corporate Governance: Directors' Liability and Board Structure。管理評論，30(3)，1-23。new window  延伸查詢new window
11.Bhagat, Sanjai、Brickley, James A.、Coles, Jeffrey L.(1987)。Managerial indemnification and liability insurance: The effect on shareholder wealth。The Journal of Risk and Insurance，54(4)，721-736。  new window
12.Priest, George L.(1987)。The current insurance crisis and modem tort law。The Yale Law Journal，96(7)，1521-1590。  new window
13.Myers, J. N.、Myers, L. A.、Omer, T. C.(2003)。Exploring the Term of the Auditor-client Relationship and Quality of Earnings: A Case for Mandatory Auditor Rotation?。The Accounting Review，78(3)，779-800。  new window
14.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1995)。Detecting Earning Management。The Accounting Review，70(2)，193-225。  new window
15.李建然、林秀鳳(20130100)。大型會計師事務所之審計品質真的比非大型會計師事務所好嗎？從抑制盈餘管理的角度探討--控制自我選擇偏誤的重要性。中華會計學刊，9(1)，77-110。new window  延伸查詢new window
16.Forker, John J.(1992)。Corporate Governance and Disclosure Quality。Accounting and Business Research，22(86)，111-124。  new window
17.Klein, A.(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。  new window
18.Liu, Q.、Lu, Z.(2007)。Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective。Journal of Corporate Finance，13，881-906。  new window
19.Dye, Ronald A.(1993)。Auditing standards, legal liability, and auditor wealth。Journal of political Economy，101(5)，887-914。  new window
20.許崇源、李怡宗、林宛瑩、鄭桂蕙(20030900)。控制權與盈餘分配權偏離之衡量。貨幣觀測與信用評等，43，11-26。  延伸查詢new window
21.Baker, Tom、Griffith, Sean J.(2007)。The Missing Monitor in Corporate Governance: The Directors' & Officers' Liability Insurer。Georgetown Law Journal，95(6)，1795-1842。  new window
22.Zou, Hong、Wong, Sonia、Shum, Clement、Xiong, Jun、Yan, Jun(2008)。Controlling-Minority Shareholder Incentive Conflicts and Directors' and Officers' Liability Insurance: Evidence from China。Journal of Banking & Finance，32(12)，2636-2645。  new window
23.Chen, Tsai-Jyh、Li, Shu-Hsing(2010)。Directors' and officers' insurance, corporate governance and firm performance。International Journal of Disclosure and Governance，7(3)，244-261。  new window
24.Garcia Lara, J.、Garcia Osama, B.、Peñalva, F.(200903)。Accounting conservatism and corporate governance。Review of Accounting Studies，14(1)，161-201。  new window
25.O'Sullivan, Noel(2002)。The Demand for Directors' and Officers' Insurance by Large UK Companies。European Management Journal，20(5)，574-583。  new window
26.Beekes, Wendy、Pope, Peter F.、Young, Steven(2004)。The Link between Earnings Timeliness, Earnings Conservatism and Board Composition: Evidence from the UK。Corporate Governance: An International Review，12(1)，47-59。  new window
27.Bergstresser, Daniel、Philippon, Thomas(2006)。CEO incentives and earnings management。Journal of Financial Economics，80(3)，511-529。  new window
28.Daniels, Ronald J.、Hutton, Susan(1993)。The capricious cushion: The implications of the directors and insurance liability crisis on Canadian corporate governance。Canadian Business Law Journal，22(2)，182-230。  new window
29.Gutiérrez, María(2003)。An Economic Analysis of Corporate Directors' Fiduciary Duties。The RAND Journal of Economics，34(3)，516-535。  new window
30.許崇源、李怡宗、林宛瑩、鄭桂蕙(20030700)。控制權與盈餘分配權偏離之衡量。貨幣觀測與信用評等，42，15-31。  延伸查詢new window
31.Mayers, David、Smith, Clifford W. Jr.(1990)。On the corporate demand for insurance: Evidence from the reinsurance market。The Journal of Business，63(1)，19-40。  new window
32.Hunton, James E.、Libby, Robert、Mazza, Cheri L.(2006)。Financial Reporting Transparency and Earnings Management (Retracted)。The Accounting Review，81(1)，135-157。  new window
33.Chen, C.-Y.、Lin, C.-J.、Lin, Y.-C.(2008)。Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?。Contemporary Accounting Research，25(2)，415-445。  new window
34.Chi, Wuchun、Huang, Huichi、Liao, Yichun、Xie, Hong(2009)。Mandatory audit partner rotation, audit quality and market perception: Evidence from Taiwan。Contemporary Accounting Research，26(2)，359-391。  new window
35.Ghosh, Aloke、Moon, Doocheol(2005)。Auditor tenure and perceptions of audit quality。The Accounting Review，80(2)，585-612。  new window
36.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
37.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
38.Kellogg, R. L.(1984)。Accounting activities, security prices, and class action lawsuits。Journal of Accounting and Economics，6(3)，185-204。  new window
39.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
40.Brook, Y.、Rao, R. K. S.(1994)。Shareholder wealth effects of directors' liability limitation provisions。Journal of Financial and Quantitative Analysis，29(3)，481-497。  new window
41.Chalmers, John M. R.、Dann, Larry Y.、Harford, Jarrad(2002)。Managerial Opportunism? Evidence from Directors' and Officers' Insurance Purchases。The Journal of Finance，57(2)，609-636。  new window
42.Chung, Hyeesoo H.、Wynn, Jinyoung P.(2008)。Managerial legal liability coverage and earnings conservatism。Journal of Accounting and Economics，46(1)，135-153。  new window
43.Core, John E.(1997)。On the corporate demand for directors' and officers' insurance。Journal of Risk and Insurance，64(1)，63-87。  new window
44.Holderness, Clifford G.(1990)。Liability insurers as corporate monitors。International Review of Law and Economics，10(2)，115-129。  new window
45.Wynn, Jinyoung Park(2008)。Legal liability coverage and voluntary disclosure。The Accounting Review，83(6)，1639-1669。  new window
46.Peasnell, Ken V.、Pope, Peter F.、Young, Steven(2005)。Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?。Journal of Business Finance & Accounting，32(7/8)，1311-1346。  new window
47.Villalonga, Belen、Amit, Raphael(2006)。How do family ownership, control and management affect firm value?。Journal of Financial Economics，80(2)，385-417。  new window
48.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。  new window
49.Lennox, Clive S.、Francis, Jere R.、Wang, Zitian(2012)。Selection models in accounting research。The Accounting Review，87(2)，589-616。  new window
50.Lobo, G. J.、Zhou, J.(2001)。Disclosure quality and earnings management。Asia-Pacific Journal of Accounting and Economics，8(1)，1-20。  new window
51.Kinney, William R. Jr.、Martin, Roger D.(1994)。Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies。Auditing: A Journal of Practice and Theory，13(1)，149-156。  new window
52.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
53.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
54.Ronen, J.、Tzur, J.、Yaari, V. L.(2006)。The Effect of Directors' Equity Incentives on Earnings Management。Journal of Accounting and Public Policy，25(4)，359-389。  new window
研究報告
1.O'Brien, P.、Hodges, R.(1991)。A Study of Class Action Securities Fraud Cases。Berkeley, CA.：Law and Economics Consulting Group。  new window
圖書
1.Hampel, Ronald(1998)。Committee on Corporate Governance。London：Gee and Co. Ltd.。  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
3.Fuller, W. A.(1987)。Measurement Error Models。New York：John Wiley and Sons。  new window
 
 
 
 
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