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題名:股東常會時間、財務績效和裁決性應計數關係之探討
書刊名:會計評論
作者:侯啟娉 引用關係林翠蓉 引用關係張力 引用關係羅巧倩
作者(外文):Hou, Chi-pingLin, Tsui-jungChang, LiLo, Chiao-chien
出版日期:2016
卷期:62
頁次:頁75-110
主題關鍵詞:裁決性應計數股東常會財務績效Discretionary accrualsAnnual general meetingFinancial performance
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(0) 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:0
  • 共同引用共同引用:210
  • 點閱點閱:86
期刊論文
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3.楊炎杰、官月緞(20060700)。客戶重要性與非審計服務是否影響審計品質?Enron後的觀察。會計評論,43,27-61。new window  延伸查詢new window
4.Ho, Y. K.、Tjahjapranata, M.、Yap, C. M.(2006)。Size, Leverage, Concentration and R&D Investment in Generating Growth Opportunities。Journal of Busines,79(2),851-876。  new window
5.Apostolides, N.(2007)。Directors versus shareholders: Evaluating corporate governance in the UK using the AGM scorecard。Corporate Governance: An International Review,15(6),1277-1287。  new window
6.Carrington, T.、Johed, G.(2007)。The construction of top management as a good steward: A study of Swedish annual general meetings。Accounting, Auditing and Accountability Journal,20(5),702-728。  new window
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9.Stratling, R.(2003)。General meetings: A dispensable tool for corporate governance of listed companies。Corporate Governance: An International Review,11(1),74-82。  new window
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11.葉銀華(20020700)。從臺灣上市公司網站資訊揭露看透明度。會計研究月刊,200,70-77。  延伸查詢new window
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15.范宏書、陳慶隆(20070500)。會計師異動、存在最終家族控制股東與財務報表公佈時效性之探討。當代會計,8(1),1-33。new window  延伸查詢new window
16.江妍慧(2007)。不堪大砲鬧場股東會撞期。新臺灣新聞周刊,577。  延伸查詢new window
17.陳慶隆、張寶光、陳昱安(2010)。初次公開發行公司強制性盈餘預測與策略性會計報導決策價值傳遞效果。管理學報,27(2),123-147。new window  延伸查詢new window
18.湯明哲(2004)。落實公司治理經營權與所有權需徹底分離。會計研究月刊,219,91-94。  延伸查詢new window
19.馬黛、李永全(20080600)。家族控制對負債融資決策的影響--以臺灣為例。臺大管理論叢,18(2),133-170。new window  延伸查詢new window
20.Brown, N. C.、Christensen, T. E.、Elliott, W. B.(2012)。The timing of quarterly "Pro Forma" earnings announcements。Journal of Business Finance and Accounting,39(3/4),315-359。  new window
21.Claessens, S.、Djankov, S.、Fan, J. P. H.、Lang, L. H. P.(1999)。On expropriation of minority shareholders. Evidence from East Asia。SSRN Electronic Journal,58,1-35。  new window
22.Carleton, W. T.、Nelson, J. M.、Weisbach, M. S.(1998)。The Influence of Institutions on Corporate Governance through Private Negotiations: Evidence from TIAACREF。Journal of Finance,53(4),1335-1362。  new window
23.Chambers, Anne E.、Penman, Stephen H.(1984)。Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements。Journal of Accounting Research,22(1),21-47。  new window
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25.Dimitrov, V.、Jain, P. C.(2011)。It’s showtime: Do managers’ report better news before annual shareholder meetings?。Journal of Accounting Research,49(5),1193-1221。  new window
26.Franks, J.、Mayer, C.(2001)。Ownership and control of German corporations。Review of Financial Studies,14(4),943-977。  new window
27.DeFond, M. L.、Jiambalvo, J.(1993)。Factors Related to Auditor-client Disagreements Over Income-Increasing Accounting Methods。Contemporary Accounting Research,9(2),415-431。  new window
28.Frankel, R. M.、Johnson, M. F.、Nelson, K. K.(2002)。The Relation between Auditors' Fees for Non-audit Services and Earnings Quality。The Accounting Review,77(1),71-105。  new window
29.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
30.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
31.Sung, W. J.(2003)。Corporate Governance and Firm Profitability: Evidence form Korea before the Economic Crisis。Journal of Financial Economics,68(2),287-322。  new window
32.Jong, A. D.、Mertens, G.、Roosenboom, P.。Shareholders'voting at general meetings: Evidence from the Netherlands。Journal of Management and Governance,10(4),353-380。  new window
33.Mishra1, C. S.、Randøy, T.、Jenssen, J. I.(2001)。The effect of founding family influence on firm value and corporate governance。Journal of International Financial Management and Accounting,12(3),235-259。  new window
34.Louis, H.、Robinson, D.(2005)。Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits。Journal of Accounting and Economics,39(2/3),361-380。  new window
35.Park, M. S.、Park, T.(2004)。Insider sales and earnings management。Journal of Accounting and Public Policy,23(5),381-411。  new window
36.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
37.Smith, Michael P.(1996)。Shareholder Activism by Institutional Investors: Evidence from CalPERS。Journal of Finance,51(1),227-252。  new window
38.Kim, J. B.、Chung, R.、Firth, M.(2003)。Auditor Conservatism, Asymmetric Monitoring, and Earnings Management。Contemporary Accounting Research,20(2),323-359。  new window
39.DeFond, Mark L.、Jiambalvo, James(1991)。Incidence and Circumstances of Accounting Errors。The Accounting Review,66(3),643-655。  new window
40.Bartov, Eli F.(1993)。The Timing of Asset Sales and Earnings Manipulation。The Accounting Review,68(4),840-855。  new window
41.Bhagat, Sanjai、Bernard, Black(1999)。The uncertain relationship between board composition and firm performance。Business Lawyer,54(3),921-963。  new window
42.Aboody, David、Kasznik, Ron(2000)。CEO stock option awards and the timing of corporate voluntary disclosures。Journal of Accounting and Economics,29(1),73-100。  new window
43.金成隆、林美鳳、梁嘉紋(20080400)。公司治理解構和法人說明會之關連性研究。管理學報,25(2),221-243。new window  延伸查詢new window
44.Sharma, V. D.(2004)。Board of director characteristics, institutional ownership, and fraud: Evidence from Australia。Auditing: A Journal of Practice and Theory,23(2),105-117。  new window
45.Tversky, A.、Kahnema, D.(1974)。Judgment under Uncertainty: Heuristic and Biases。Science,185(4157),1124-1131。  new window
46.葉銀華、蘇裕惠、柯承恩、李德冠(20040100)。公司治理機制對於關係人交易的影響。證券市場發展季刊,15(4)=60,69-106。new window  延伸查詢new window
47.Ashbaugh, Hollis、LaFond, Ryan、Mayhew, Brian W.(2003)。Do nonaudit services compromise auditor independence? Further evidence。The Accounting Review,78(3),611-639。  new window
48.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
49.Faccio, Mara、Lang, Larry H. P.、Young, Leslie(2001)。Dividends and expropriation。American Economic Review,91(1),54-78。  new window
50.Yeh, Yin-Hua、Lee, Tsun-Siou、Woidtke, Tracie(2001)。Family control and corporate governance: Evidence from Taiwan。International Review of Finance,2(1/2),21-48。  new window
51.Kiel, Geoffrey C.、Nicholson, Gavin J.(2003)。Board Composition and Corporate Performance: How the Australian Experience Informs Contrasting Theories of Corporate Governance。Corporate Governance: An International Review,11(3),189-205。  new window
52.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
53.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research,16(1),135-165。  new window
54.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance,54(2),471-517。  new window
55.Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review,76(1),1-26。  new window
56.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
57.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
58.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
59.DeAngelo, L. E.(1988)。Managerial Competition, Information Costs, and Corporate Governance: The Use of Accounting Performance Measures in Proxy Contests。Journal of Accounting and Economics,10(1),3-36。  new window
60.Anderson, Ronald C.、Reeb, David M.(2003)。Founding-family ownership and firm performance: Evidence from the S&P 500。The Journal of Finance,58(3),1301-1328。  new window
61.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。  new window
62.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance,9(3),295-316。  new window
63.Davis, James H.、Schoorman, F. David、Donaldson, Lex(1997)。Toward a stewardship theory of management。The Academy of Management Review,22(1),20-47。  new window
64.張力、侯啟娉、林翠蓉、許蕙欣(20140600)。公司治理結構與股東常會可接近性之關係。臺大管理論叢,24(2),213-248。new window  延伸查詢new window
65.Yeh, Yin-Hua(2005)。Do Controlling Shareholders Enhance Corporate Value?。Corporate Governance: An International Review,13(2),313-325。  new window
66.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
67.林嬋娟、洪櫻芬、薛敏正(19970300)。財務困難公司之盈餘管理實證研究。管理學報,14(1),15-38。new window  延伸查詢new window
68.Demsetz, Harold、Lehn, Kenneth(1985)。The Structure of Corporate Ownership: Causes and Consequences。Journal of Political Economy,93(6),1155-1177。  new window
69.葉銀華(19990500)。家族控股集團、核心企業與報酬互動之研究--臺灣與香港證券市場之比較。管理評論,18(2),59-86。new window  延伸查詢new window
70.James, Harvey S.(1999)。Owner as Manager, Extended Horizons and the Family Firm。International Journal of the Economics of Business,6(1),41-55。  new window
71.Vafeas, Nikos(2000)。Board structure and the informativeness of earnings。Journal of Accounting and Public Policy,19(2),139-160。  new window
72.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
73.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
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78.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons,17(S1),1-16。  new window
研究報告
1.Chami, R.(2001)。What is Different about Family Businesses?。International Monetary Fund Institute。  new window
2.Chtourou, S. M.、Bédard, J.、Courteau, L.(2001)。Corporate governance and earnings management。University of Laval。  new window
圖書
1.Cepuch, R.、呂佩憶(2008)。來參加巴菲特股東會。台北:遠流。  延伸查詢new window
2.王振寰、溫肇東(2011)。家族企業還重要嗎?。巨流圖書股份有限公司。  延伸查詢new window
其他
1.林燦澤(20130408)。股東會開跑王品樂陞明打頭陣,http://tw.money.yahoo.com/news_article/adbf/d_a_130407_24_3pqd3, 2013/10/01。  延伸查詢new window
2.陳慧琳(2012)。臺灣公司治理排名下滑 金管會:執法成效不佳 檢討改善中,http://news.cnyes.com/Content/20121116/KFNXI45BNY6II.shtml, 2013/05/01。  延伸查詢new window
3.楊伶雯(20070410)。股東會/6 月大撞期1015 家開股東會6/13、6/15 最ㄏㄤ!,http://www.nownews.com/2007/04/10/185-20 79509.htm, 2013/05/10。  new window
4.楊伶雯(20090416)。鴻海召開股東會,董事長郭台銘強調,今年會比去年好,http://www.nownews.com/n/2009/04/16/946570, 2013/08/15。  延伸查詢new window
5.楊伶雯(20140625)。每股20 元買亞太電郭台銘說便宜 激勵股價收紅,http://www.nownews.com/n/2014/06/25/1293871, 2014/10/01。  延伸查詢new window
圖書論文
1.吳安妮、謝素芳(2011)。家族企業在會計研究之現況及未來發展方向:資訊價值觀點。家族企業還重要嗎?。臺北:巨流。new window  延伸查詢new window
 
 
 
 
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