期刊論文1. | 靳慶魯、原紅旗(200810)。公司治理與股改對價的確定。經濟學(季刊),8(1),241-270。 延伸查詢 |
2. | Ke, B.、Ramalingegowda, S.(2005)。Do Institutional Investors Exploit the Post-Earnings Announcement Drift?。Journal of Accounting and Economics,39(1),25-53。 |
3. | Li, H. B.、Meng, L. S.、Zhang, J. S.(2006)。Why Do Entrepreneurs Enter Politics Evidence from China。Economic Inquiry,44(3),559-578。 |
4. | 陳彩稚、李書行、蔡璧徽(20060700)。會計準則、資訊不對稱對中國大陸證券市場盈餘宣告之市場反應的影響。會計評論,43,1-25。 延伸查詢 |
5. | Firth, M.、Lin, C.、Zou, H.(2010)。Friend or foe? The role of state and mutual fund ownership in the Split Share Structure Reform in China。Journal of Financial and Quantitative Analysis,45,685-706。 |
6. | Li, Kai、Wang, Tan、Cheung, Yan-Leung、Jiang, Ping(2011)。Privatization and Risk Sharing: Evidence from the Split Share Structure Reform in China。The Review of Financial Studies,24(7),2499-2525。 |
7. | Ke, B.、Petroni, K.(2004)。How informed are actively trading institutional investors? Evidence from their trading behavior before a break in a string of consecutive earnings increases。Journal of Accounting Research,42(1),895-927。 |
8. | 丁美方、王鵬、朱權森(2006)。股權分置改革公司經營業績對其對價支付水平影響的實證分析。交通財會,229,53-55。 延伸查詢 |
9. | 王文杰(20110800)。股權分置下的中國上市公司治理--以控制股東為核心的檢視。政大法學評論,122,201-296。 延伸查詢 |
10. | 惲碧琰(201006)。股權分置改革對上市公司治理的影響。統計與決策,12,186-188。 延伸查詢 |
11. | 劉峰、賀建剛(2004)。股權結構與大股東利益實現方式的選擇:中國資本市場利益輸送的初步研究。中國會計評論,1,141-158。 延伸查詢 |
12. | 譚利、陳琪華(2009)。股權分置改革下對股權結構與公司績效的實證研究。中國管理信息化,12,37-40。 延伸查詢 |
13. | Ane, T.、Loredana, U.、Chiraz, L.(2008)。Time-varying conditional dependence in Chinese stock markets。Applied Financial Economics,18,895-916。 |
14. | Che, Jiahua、Qian, Yingyi(1998)。Institutional environment, community government, and corporate governance: Understanding China's township-village enterprises。The Journal of Law, Economics and Organization,14(1),1-23。 |
15. | Chen, G. M.、Firth, M.、Kim, J.(2004)。IPO underpricing in China's new stock markets。Journal of Multinational Financial Management,14(3),283-302。 |
16. | Fan, J. P. H.、Wong, T. J.、Zhang, T.(2013)。Institutionsand organizational structure: The case of state-owned corporate pyramids。The Journal of Law, Economics, and Organization,29(6),1217-1252。 |
17. | Feng, L.、Xu, W.(2007)。Has the reform of nontradable shares raised prices?。Emerging Markets Finance and Trade,43,33-62。 |
18. | Guriev, S.(2004)。Red tape and corruption。Journal of Development Economics,73(2),489-504。 |
19. | Hou, W.、Kuo, J. M.、Lee, E.(2012)。The impact of state ownership on share price informativeness: The case of the split share structure reform in China。The British Accounting Review,44,248-261。 |
20. | Hugon, A.、Muslu, V.(2010)。Market demand for conservative analysts。Journal of Accounting and Economics,50,42-57。 |
21. | Jiang, B. B.、Laurenceson, J.、Tang, K. K.(2008)。Share reform and the performance of China's listed companies。China Economic Review,19,489-501。 |
22. | Jiang, Y.、Li, W.、Hu, G.(2010)。An empirical study on share splitting governance structure and firm performance。Humanities and Social Sciences Journal of Hainan University,28,62-68。 |
23. | Jin, H.、Qian, Y.(1998)。Public ownership of firms: Evidence from rural china。Quarterly Journal of Economics,113,773-808。 |
24. | Klein, A.、Marquardt, C. A.(2006)。Fundamentals of accounting losses。The Accounting Review,81(1),179-206。 |
25. | Maffett, M.(2012)。Financial reporting opacity and informed trading by international institutional investors。Journal of Accounting and Economics,54,201-220。 |
26. | Martikainen, M.(1997)。Accounting losses and earnings response coefficients: The impact of leverageand growth opportunities。Journal of Business Finance and Accounting,24,277-291。 |
27. | McMillan, J.、Woodruff, C.(1999)。The central role of entrepreneurs in transition economics。Journal of Economic Perspectives,16,153-170。 |
28. | Wang, Q.、Wong, T. J.、Xia, L. J.(2008)。State ownership, institutional environment and auditor choice: Evidence from China。Journal of Accounting and Economics,46(1),112-134。 |
29. | Wang, X.、Xu, L. C.、Zhu, T.(2004)。State-owned enterprises going public: The case of China。Economics of Transition,12,467-487。 |
30. | Wu, C.、Kwok, C.(2002)。Why do U. S. firms issue global equity offerings?。Financial Management,31,47-67。 |
31. | Badrinath, S. G.、Gay, Gerald D.、Kale, Jayant R.(1989)。Patterns of institutional investment, prudence, and the managerial 'safety-net' hypothesis。The Journal of Risk and Insurance,56(4),605-629。 |
32. | Brown, L. D.、Han, J. C. Y.(2000)。Do stock prices fully reflect the implications of current earnings for future earnings for AR1 firms?。Journal of Accounting Research,38(1),149-164。 |
33. | Francis, J.、Schipper, K.、Vincent, L.(2005)。Earnings and Dividends Informativeness When Cash Flow Rights Are Separated from Voting Rights。Journal of Accounting & Economics,39(2),329-360。 |
34. | O'Connor, N. G.、Chow, C. W.、Wu, A.(2004)。The Adoption of "Western" Management Accounting/Control's in Chinas State-Owned Enterprises During Economic Transition。Accounting, Organizations and Society,29(3/4),349-375。 |
35. | 蔡璧徽(20080900)。Rights Issues in China as Evidence for the Existence of Two Types of Agency Problems。Issues & Studies,44(3),43-70。 |
36. | Landsman, W. R.、Maydew, E. L.、Thornock, J. R.(2011)。The information content of annual earnings announcements and mandatory adoption of IFRS。Journal of Accounting and Economics,53(1/2),34-54。 |
37. | Dichev, Ilia D.、Skinner, Douglas J.(2002)。Large-sample evidence on the debt covenant hypothesis。Journal of Accounting Research,40(4),1091-1123。 |
38. | Chen, K. C. W.、Yuan, H. Q.(2004)。Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues。The Accounting Review,79,645-665。 |
39. | Hayn, C.(1995)。The information content of losses。Journal of Accounting and Economics,20(2),125-153。 |
40. | Chan, K. L.、Wang, J.、Wei, K. C. J.(2004)。Underpricing and long-term performance of IPOs in China。Journal of Corporate Finance,10(3),409-430。 |
41. | Chen, C. J. P.、Chen, S.、Su, X.(2001)。Is Accounting Information Value-relevant in the Emerging Chinese Stock Market?。Journal of International Accounting, Auditing & Taxation,10(1),1-22。 |
42. | Chung, R.、Firth, M.、Kim, J. B.(2002)。Institutional Monitoring and Opportunistic Earnings Management。Journal of Corporate Finance,8(1),29-48。 |
43. | Bushee, Brian J.、Miller, Gregory S.(2012)。Investor Relations, Firm Visibility, and Investor Following。The Accounting Review,87(3),867-897。 |
44. | Aharony, Joseph、Lee, Chi-Wen Jevons、Wong, Tak Jun(2000)。Financial packaging of IPO firms in China。Journal of Accounting Research,38(1),103-126。 |
45. | Beaver, W. H.、McAnally, M. L.、Stinson, C. H.(1997)。The Information Content of Earnings and Prices: A Simultaneous Equation Approach。Journal of Accounting and Economics,23,53-81。 |
46. | Atiase, Rowland Kwame(1985)。Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements。Journal of Accounting Research,23(1),21-36。 |
47. | Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。 |
48. | Firth, Michael、Fung, Peter M. Y.、Rui, Oliver M.(2007)。Ownership, two-tier board structure, and the informativeness of earnings: Evidence from China。Journal of Accounting and Public Policy,26(4),463-496。 |
49. | 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。 |
50. | Doidge, Craig、Karolyi, George Angrew、Stulz, René M.(2004)。Why are foreign firms listed in the U.S. worth more?。Journal of Financial Economics,71(2),205-238。 |
51. | Fernandes, Nuno、Ferreira, Miguel A.(2008)。Does international cross-listing improve the information environment。Journal of Financial Economics,88(2),216-244。 |
52. | Beyer, Anne、Cohen, Daniel A.、Lys, Thomas Z.、Walther, Beverly R.(2010)。The financial reporting environment: Review of the recent literature。Journal of Accounting and Economics,50(2/3),296-343。 |
53. | Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。 |
54. | Chung, K. H.、Zhang, H.(2011)。Corporate Governance and Institutional Ownership。Journal of Financial and Quantitative Analysis,46(1),247-273。 |
55. | 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。 |
56. | 李增泉、孫錚、王志偉(2004)。「掏空」與所有權安排--來自我國上市公司大股東資金占用的經驗證據。會計研究,2004(12),3-13+97。 延伸查詢 |
57. | Krueger, Anne O.(1974)。The Political Economy of the Rent-Seeking Society。American Economic Review,64(3),291-303。 |
58. | Wang, Dechun(2006)。Founding family ownership and earnings quality。Journal of Accounting Research,44(3),619-656。 |
59. | La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1998)。Law and Finance。Journal of Political Economy,106(6),1113-1155。 |
60. | Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。 |
61. | 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。 |
62. | 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。 |
63. | Ghosh, Aloke、Gu, Zhaoyang、Jain, Prem C.(2005)。Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients。Review of Accounting Studies,10(1),33-57。 |
64. | Chen, Gongmeng、Firth, Michael、Rui, Oliver(2006)。Have China's Enterprise Reforms Led to Improved Efficiency and Profitability?。Emerging Markets Review,7(1),82-109。 |
65. | Brandt, L.、Li, H. B.(2003)。Bank discrimination in transition economies: Ideology, information or incentives?。Journal of Comparative Economics,31(3),387-413。 |