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題名：真實盈餘管理和會計盈餘管理之關聯性及其市場反應：併論財務預測制度和投資人精明程度之影響
書刊名：中山管理評論
作者：曹嘉玲
作者(外文)：Chao, Chia-ling
出版日期：2015
卷期：23:4
頁次：頁955-1014
主題關鍵詞：盈餘管理；投資人精明程度；市場反應；Earnings management；Investor sophistication；Market reaction
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:79
  • 點閱點閱:37
期刊論文
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2.Dutta, S.、Gigler, F.(2002)。The Effect of Earnings Forecasts on Earnings Management。Journal of Accounting Research，40(3)，631-655。  new window
3.Jaggi, B.、Chin, C. L.、Lin, H. W. William、Lee, P. C.(2006)。Earnings forecast disclosure regulation and earnings management: Evidence from Taiwan IPO firms。Review of Quantitative Finance and Accounting，26(3)，275-299。  new window
4.Ball, Ray、Shivakumar, Lakshmanan(2006)。The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition。Journal of Accounting Research，44(2)，207-242。  new window
5.張文瀞、黃惠專(20051100)。處分投資、盈餘平穩化與市場評價。當代會計，6(2)，153-186。new window  延伸查詢new window
6.Hribar, Paul、Jenkins, Nicole Thorne、Bruce, Johnson, W.(2006)。Stock Repurchases as an Earnings Management Device。Journal of Accounting and Economics，41(1/2)，3-27。  new window
7.Cormier, D.、Martinez, I.(2006)。The Association between Management Earnings Forecasts, Earnings Management, and Stock Market Valuation: Evidence from French IPOs。The International Journal of Accountings，41(3)，209-236。  new window
8.Gillan, S. L.、Starks, L. T.(2000)。Corporate Governance Proposals and Shareholder Activism: the Role of Institutional Investors。Journal of Financial Economics，57(2)，270-305。  new window
9.劉正田、黃麗樺、林修葳(20091100)。企業創新特質、財務預測與盈餘管理之關聯。會計學報，2(1)，1-28。new window  延伸查詢new window
10.Dechow, P. M.、Richardson, S. A.、Sloan, R. G.(2008)。The persistence and pricing of the cash component of earnings。Journal of Accounting Research，46(3)，537-566。  new window
11.Bushee, B. J.(1998)。The influence of institutional investor on myopic R&D investment behavior。The Accounting Review，73(3)，305-333。  new window
12.Koh, Ping-Sheng(2003)。On the association between institutional ownership and aggressive corporate earnings management in Australia。The British Accounting Review，35(2)，105-128。  new window
13.Zucca, L. J.、Campbell, D. R.(1992)。A closer look at discretionary writedowns of impaired assets。Accounting Horizons，6(3)，30-41。  new window
14.Baginski, S. P.、Hassell, J. M.(1990)。The Market Interpretation of Management Earnings Forecasts as a Predictor of Subsequent Financial Analyst Forecast Revision。Accounting Review，65(1)，175-190。  new window
15.Bens, D. A.、Nagar, V.、Wong, M. H. F.(2002)。Real investment implications of employee stock option exercise。Journal of Accounting Research，40(2)，359-393。  new window
16.Penman, S. H.、Zhang, X. J.(2002)。Accounting conservatism, the quality of earnings, and stock returns。The Accounting Review，77(2)，237-264。  new window
17.林維珩、盧鎮瑋(20050700)。股價對強制性財務預測反應之效率性研究。會計評論，41，53-75。new window  延伸查詢new window
18.陳雪如、林琦珍、柯佳玲(20091200)。自願性資訊揭露對財務報導舞弊偵測之研究。會計與公司治理，6(2)，1-29。new window  延伸查詢new window
19.Athanasakou, V.、Strong, N. C.、Walker, M.(2011)。The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter?。Journal of Business Finance and Accounting，38(1/2)，58-94。  new window
20.Baber, W. R.、Chen, S.、Kang, S. H.(2006)。Stock Price Reaction to Evidence of Earnings Management: Implications for Supplementary Financial Disclosure。Review of Accounting Studies，11(1)，5-19。  new window
21.Bartov, E.、Givoly, D.、Hayn, C.(2002)。The Reward to Meeting or Beating Earnings Expectations。Journal of Accounting and Economics，33(2)，173-204。  new window
22.Chung, R.、Firth, M.、Kim, J.(2002)。Institutional Mnitoring and Opportunistic Earnings Management。Journal of Corporate Finance，8(1)，29-48。  new window
23.Jacobson, R.、Aaker, D.(1993)。Myopic Management Behavior with Efficient, but Imperfect, Rinancial Markets: A Comparison of Information Asymmetries in the U.S. and Japan。Journal of Accounting and Economics，16(4)，383-405。  new window
24.Jacobson, R.(1987)。The Validity of ROI as a Measure of Business Performance。The American Economic Review，77(3)，470-478。  new window
25.Maug, E.(1998)。Large Shareholder as Monitors: Is there a Trade-off between Liquidity and Control。The Journal of Finance，53(1)，65-98。  new window
26.Noe, T. H.(2002)。Investor Activism and Financial Market Structure。Review of Financial Studies，15(1)，289-318。  new window
27.Rees, L.(2005)。Abnormal Returns from Predicting Earnings Thresholds。Review of Accounting Studies，10(4)，465-496。  new window
28.Wang, Z.、Williams, T. H.(2011)。Accounting Income Smoothing and Stockholder Wealth。Journal of Applied Business Research，10(3)，96-104。  new window
29.Yuan, R.、Xiao, J. Z.、Milonas, N.、Zou, J. H.(2009)。The Role of Financial Institutions in the Corporate governance of Listed Chinese Companies。British Journal of Management，20(4)，562-580。  new window
30.Aboody, David、Hughes, J. S.、Liu, J.(2005)。Earnings Quality, Insider Trading, and Cost of Capital。Journal of Accounting Research，43(5)，651-673。  new window
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32.金成隆、林修葳、林憶樺(20001200)。臺灣上市電子公司研究發展費用與強制性盈餘預測關聯性之實證研究。管理學報，17(4)，713-740。new window  延伸查詢new window
33.Bartova, Eli、Radhakrishnanb, Suresh、Krinsky, Itzhak(2000)。Investor sophistication and patterns in stock returns after earnings announcement。The Accounting Review，75(1)，43-63。  new window
34.Jiambalvo, J.、Rajgopal, S.、Venkatachalam, M.(2002)。Institutional ownership and the extent to which stock prices reflect future earnings。Contemporary Accounting Research，19(1)，117-145。  new window
35.Gong, G.、Li, L. Y.、Xie, H.(2009)。The Association between Management Earnings Forecast Errors and Accruals。The Accounting Review，84(2)，497-530。  new window
36.Herrmann, D.、Inoue, T.、Thomas, W. B.(2003)。The sale of assets to manage earnings in Japan。Journal of Accounting Research，41(1)，89-108。  new window
37.Poitras, G.、Wilkins, T.、Kwan, Y. S.(2002)。The Timing of Asset Sales: Evidence of Earnings Management。Journal of Business Finance & Accounting，29(7/8)，903-934。  new window
38.Chaney, Paul K.、Lewis, Craig M.(1995)。Earnings management and firm valuation under asymmetric information。Journal of Corporate Finance，1(3/4)，319-345。  new window
39.Sankar, Mandira Roy、Subramanyam, K. R.(2001)。Reporting discretion and private information communication through earnings。Journal of Accounting Research，39(2)，365-386。  new window
40.Chen, K. Y.、Lin, K.、Zhou, J.(2005)。Audit Quality and Earnings Management for Taiwan IPO Firms。Managerial Auditing Journal，20(1)，86-104。  new window
41.Louis, H.、Robinson, D.、Sbaraglia, A.(2008)。An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly。Review of Accounting Studies，13(1)，23-54。  new window
42.Rosner, Rebecca L.(2003)。Earnings Manipulation in Failing Firms。Contemporary Accounting Research，20(2)，361-408。  new window
43.McConnell, John J.、Servaes, Henri(1990)。Additional Evidenceon Equity Ownership and Corporate Value。Journal of Financial Economics，27(2)，595-612。  new window
44.Collins, D. W.、Gong, G.、Hribar, P.(2003)。Investor Sophistication and the Mispricing of Accruals。Review of Accounting Studies，8(2/3)，251-276。  new window
45.Trueman, B.、Titman, S.(1988)。An Explanation for Accounting Income Smoothing。Journal of Accounting Research，26(Supplement)，127-139。  new window
46.金成隆、林修葳、張永芳(19990400)。強制性財務預測誤差與盈餘管理關係--20％門檻限制影響之研究。中國財務學刊，7(1)，59-96。new window  延伸查詢new window
47.Kirschenheiter, Michael、Melumad, Nahum D.(2002)。Can "Big Bath" and Earnings Smoothing Co-exist as Equilibrium Financial Reporting Strategies?。Journal of Accounting Research，40(3)，761-796。  new window
48.Bartov, Eli F.(1993)。The Timing of Asset Sales and Earnings Manipulation。The Accounting Review，68(4)，840-855。  new window
49.金成隆、林修葳、林美鳳(20020100)。新上市公司股價異常漲跌與財務預測關係之研究。會計評論，34，31-56。new window  延伸查詢new window
50.高蘭芬、簡金成(20031000)。How Can Investors' Sophistication Affect the Strategy of Earnings Management? Evidence from Seasoned Equity Offerings in Taiwan Stock Market。中華會計學刊，4(1)，29-48。new window  new window
51.Francis, J.、Hanna, J. D.、Vincent, L.(1996)。Causes and Effects of Discretionary Asset Write-offs。Journal of Accounting Research，34(Supplement)，117-134。  new window
52.方智強、吳安妮(19970300)。臺灣經理人員主動揭露盈餘預測之實證研究。會計評論，30，253-269。new window  延伸查詢new window
53.Pound, John(1992)。Beyond takeovers: Politics comes to corporate control。Harvard Business Review，70(2)，83-93。  new window
54.Kasznik, Ron(1999)。On the association between voluntary disclosure and earnings management。Journal of Accounting Research，37(1)，57-82。  new window
55.Waymire, Gregory(1984)。Additional Evidence on the Information Content of Management Earnings Forecasts。Journal of Accounting Research，22(2)，703-719。  new window
56.Bange, Mary Margaret、De Bondt, Werner Franciscus Marcel(1998)。R&D budgets and corporate earnings targets。Journal of Corporate Finance，4(2)，153-184。  new window
57.Francis, Jennifer R.、LaFond, Ryan、Olsson, Per M.、Schipper, Katherine(2005)。The Market Pricing of Accruals Quality。Journal of Accounting and Economics，39(2)，295-327。  new window
58.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
59.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
60.Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review，76(1)，1-26。  new window
61.Chi, Wuchun、Lisic, Ling Lei、Pevzner, Mikhail(2011)。Is enhanced audit quality associated with greater real earnings management?。Accounting Horizons，25(2)，315-335。  new window
62.Cohen, Daniel A.、Zarowin, Paul(2010)。Accrual-based and real earnings management activities around seasoned equity offerings。Journal of Accounting and Economics，50(1)，2-19。  new window
63.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
64.Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics，40(1-3)，3-73。  new window
65.Gunny, Katherine A.(2010)。The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks。Contemporary Accounting Research，27(3)，855-888。  new window
66.Hausman, Jerry A.(1978)。Specification tests in econometrics。Econometrica: Journal of the Econometric Society，46(6)，1251-1271。  new window
67.Huang, Pinghsun、Zhang, Yan、Deis, Donald R.、Moffitt, Jacquelyn S.(2009)。Do Artificial Income Smoothing and Real Income Smoothing Contribute to Firm Value Equivalently?。Journal of Banking and Finance，33(2)，224-233。  new window
68.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
69.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics，22(1-3)，249-281。  new window
70.Tucker, Jennifer W.、Zarowin, Paul A.(2006)。Does Income Smoothing Improve Earnings Informativeness?。The Accounting Review，81(1)，251-270。  new window
71.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
72.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。  new window
73.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance，23(4)，589-609。  new window
74.Almazan, Andres、Hartzell, Jay C.、Starks, Laura T.(2005)。Active Institutional Shareholders and Costs of Monitoring: Evidence from Executive Compensation。Financial Management，34(4)，5-34。  new window
75.Jegadeesh, Narasimhan、Titman, Sheridan(1993)。Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency。The Journal of Finance，48(1)，65-91。  new window
76.Zang, Amy Y.(2012)。Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management。The Accounting Review，87(2)，675-703。  new window
77.Sloan, Richard Geoffrey(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review，71(3)，289-315。  new window
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84.Liu, C-S.、Ziebart, D. A.(1999)。Anomalous Security Price Behavior Following Management Earnings Forecasts。Journal of Empirical Finance，6(4)，405-429。  new window
研究報告
1.Chen, J. Z.、Rees, L.、Sivaramakrishnan, K.(2010)。On the use of accounting vs. real earnings management to meet earnings expectations- a market analysis。University of Colorado at Boulder。  new window
2.Baber, W. R.、Kang, S. H.(2001)。Price Reactions to On- Target Earnings Announcements: Implications for Earnings Management。George Washington University。  new window
3.Gunny, K. A.(2005)。What are the Consequences of Real Earnings Management?。University of California at Berkeley。  new window
4.Han, B.、Kong, D.(2012)。Institutional Investors and Equity Prices: Information, Price Impact and Arbitrage。University of Texas at Austin。  new window
5.Lin, S.、Radhakrishnan, S.、Su, L. N.(2006)。Earnings Management and Guidance for Meeting or Beating Analysts' Earnings Forecasts。California State University at Fresno。  new window
6.Rajgopal, Shivaram、Venkatachalam, Mohan、Jiambalvo, James J.(1999)。Is institutional ownership associated with earnings management and the extent to which stock prices reflect future earnings?。Seattle：University of Washington。  new window
7.Rajgopal, S.、Venkatachalam, M.(1997)。The role of institutional investors in corporate governance: An empirical investigation。University of Iowa。  new window
圖書
1.Beaver, W. H.(1998)。Financial Reporting: An Accounting Revolution。Prentice Hall。  new window
2.Ronen, J.、Sadan, S.(1981)。Smoothing Income Numbers: Objectives, Means and Implications。Addison-Wesley。  new window
 
 
 
 
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