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題名:高階主管薪酬結構、支配能力與研究發展支出
書刊名:當代會計
作者:許永聲 引用關係詹玉嫻黃婉婷
作者(外文):Hsu, YunshengChan, Yu-hsyenHuang, Wan-ting
出版日期:2016
卷期:17:1
頁次:頁35-62
主題關鍵詞:薪酬結構支配能力裁減研發支出Compensation structureCEO dominanceR&D expenditure reduction
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(4) 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:3
  • 共同引用共同引用:108
  • 點閱點閱:44
期刊論文
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6.Graves, S. B.(1988)。Institutional Ownership and Corporate R&D in the Computer Industry。The Academy of Management Journal,31(2),417-428。  new window
7.Osma, Beatriz. G.(2008)。Board independence and real earnings management: The case of R and D expenditure。Corporate Governance: An International Review,16(2),116-131。  new window
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9.Darrough, M.、Rangan, S.(2005)。Do insiders manipulate earnings when they sell their shares in an initial public offering?。Journal of Accounting Research,43(1),1-33。  new window
10.Fahlenbrach, Rüdiger(2009)。Shareholder Rights, Boards, and CEO Compensation。Review of Finance,13(1),81-113。  new window
11.Murphy, Kevin J.(2000)。Performance standards in incentive contracts。Journal of Accounting and Economics,30(3),245-278。  new window
12.Berger, Philip G.(1993)。Explicit and Implicit Tax Effects of the R&D Tax Credit。Journal of Accounting Research,31(2),131-171。  new window
13.Patton, A.、Baker, J. C.(1987)。Why won’t directors rock the boat。Harvard Business Review,65(6),10-18。  new window
14.林淑惠、胡星陽(20030600)。上市公司高階經理人之酬勞結構。經濟論文,31(2),171-206。new window  延伸查詢new window
15.Baber, W. R.、Fairfield, P. M.、Haggard, J. A.(1991)。The Effect of Concern about Reported Income on Discretionary Spending Decisions: The Case of Research and Development。The Accounting Review,66(4),818-829。  new window
16.Cheng, S.(2004)。R&D Expenditure and CEO Compensation。The Accounting Review,79(2),305-328。  new window
17.Hunton, James E.、Mauldin, Elaine G.、Wheeler, Patrick R.(2008)。Potential functional and dysfunctional effects of continuous monitoring。The Accounting Review,83(6),1551-1569。  new window
18.Cohen, D.、Mashruwala, R.、Zach, T.(2010)。The use of advertising activities to meet earnings benchmarks: Evidence from monthly data。Review of Accounting Studies,15(4),808-832。  new window
19.Lambert, Richard A.(2001)。Contracting theory and accounting。Journal of Accounting and Economics,32(1-3),3-87。  new window
20.Perry, S.、Grinaker, R.(1994)。Earnings Expectations and Discretionary Research and Development Spending。Accounting Horizons,8(4),43-51。  new window
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22.Green, J. P.、Stark, A. W.、Thomas, H. M.(1996)。UK Evidence on the Market Valuation of Research and Development Expenditures。Journal of Business Finance and Accounting,23(2),191-216。  new window
23.王曉雯、陳欣妤、吳佩珊(20130100)。研發支出與總經理薪酬--公司控制與成長機會對抑止管理性投機之影響。管理評論,32(1),39-62。new window  延伸查詢new window
24.洪玉舜、王泰昌(2013)。高階主管薪酬結構對績效指標之相對敏感度。管理學報,30(3),263-293。  延伸查詢new window
25.Albuquerque, Ana(2009)。Peer firms in relative performance evaluation。Journal of Accounting and Economics,48(1),69-89。  new window
26.Armstrong, C. S.、Jagolinzer, A. D.、Larcker, D. F.(2010)。Chief executive officer equity incentives and accounting irregularities。Journal of Accounting Research,48(2),225-271。  new window
27.Bizjak, J. M.、Brickley, J. A.、Coles, J. L.(1993)。Stock-based incentive compensation and investment behavior。Journal of Accounting and Economics,16(1-3),349-372。  new window
28.Carter, Mary Ellen、Lynch, Luann J.、Zechman, Sarah L. C.(2009)。Changes in Bonus Contracts in the Post-Sarbanes-Oxley Era。Review of Accounting Studies,14(4),480-506。  new window
29.Drucker, P.(1986)。Drucker on management: A crisis of capitalism。Wall Street Journal,30,1-32。  new window
30.Franko, L. G.(1989)。Global corporate competition: Who’s winning, who's losing, and the。Strategic Management Journal,10(5),449-474。  new window
31.Galbraith, C. S.、Merrill, G. B.(1991)。The effect of compensation program and structure on SBU competitive strategy: A study of technology-intensive firms。Strategic Management Journal,12(5),353-370。  new window
32.Mayers, David、Smith, Clifford W.(2010)。Compensation and board structure: Evidence from the insurance industry。Journal of Risk and Insurance,77(2),297-327。  new window
33.Dayton, K. N.(1984)。Corporate governance: The Other Side of the Coin。Harvard Business Review,62(1),34-37。  new window
34.Sougiannis, Theodore(1994)。The Accounting Based Valuation of Corporate R&D。The Accounting Review,69(1),44-68。  new window
35.Porter, M. E.(1992)。Capital choices: changing the way America invests in industry。Journal of Applied Corporate Finance,5(2),4-16。  new window
36.Lev, Baruch、Sougiannis, Theodore(1996)。The capitalization, amortization, and value-relevance of R&D。Journal of Accounting and Economics,21(1),107-138。  new window
37.Bartov, E.、Givoly, D.、Hayn, C.(2002)。The rewards to meeting or beating earnings expectations。Journal of Accounting and Economics,33(2),173-204。  new window
38.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
39.Stein, Jeremy C.(1989)。Efficient capital markets, inefficient firms: a model of myopic corporate behavior。The Quarterly Journal of Economics,104(4),655-669。  new window
40.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  new window
41.Mehran, Hamid(1995)。Executive compensation structure, ownership, and firm performance。Journal of Financial Economics,38(2),163-184。  new window
42.Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics,32(3),263-292。  new window
43.Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review,73(3),305-333。  new window
44.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
45.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
46.Larcker, David F.、Richardson, Scott Anthony、Tuna, İrem(2007)。Corporate governance, accounting outcomes, and organizational performance。The Accounting Review,82(4),963-1008。  new window
47.Dechow, Patricia M.、Sloan, Richard G.(1991)。Executive Incentives and the Horizon Problem: An Empirical Investigation。Journal of Accounting and Economics,14(1),51-89。  new window
48.Defond, Mark L.、Park, Chul W.(1999)。The Effect of Competition on CEO Turnover。Journal of Accounting and Economics,27(1),35-56。  new window
49.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business,72(1),1-33。  new window
50.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。  new window
51.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
52.劉正田(20010700)。研發支出資本化之會計基礎股票評價。會計評論,33,1-26。new window  延伸查詢new window
53.許永聲、陳信吉、陳琬菁(20130700)。董事會特性與盈餘管理之選擇行為。會計評論,57,39-72。new window  延伸查詢new window
54.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics,24(1),99-126。  new window
55.Core, John E.、Holthausen, Robert W.、Larcker, David F.(1999)。Corporate governance, chief executive officer compensation, and firm performance。Journal of Financial Economics,51(3),371-406。  new window
56.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
57.Boyd, Brian K.(1994)。Board Control and CEO Compensation。Strategic Management Journal,15(5),335-344。  new window
58.Ali, Ashiq、Chen, Tai-Yuan、Radhakrishnan, Suresh(2007)。Corporate Disclosures by Family Firms。Journal of Accounting and Economics,44(1/2),238-286。  new window
59.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。  new window
60.Dechow, Patricia M.、Skinner, Douglas J.(2000)。Earnings management: Reconciling the views of accounting academics, practitioners, and regulators。Accounting Horizons,14(2),235-250。  new window
61.Myers, Stewart C.、Majluf, Nicholas S.(1984)。Corporate Financing and Investment Decisions When Firms Have Information That Investor Do Not Have。Journal of Financial Economics,13(2),187-221。  new window
62.Jensen, Michael C.、Murphy, Kevin J.(1990)。Performance Pay and Top-Management Incentives。Journal of Political Economy,98(2),225-264。  new window
63.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
研究報告
1.He, F.、Srinidhi, B.、Su, X.、Gul, F. A.(2003)。Earnings management by changing R&D expenditures: Evidence on the role of CEO stock compensation。  new window
圖書
1.Mathis, R. L.、Jackson, J. H.(2003)。Human resource management。Washington, DC:Thomson south-western。  new window
2.Jacobs, M. T.、Mullins, D.(1991)。Short-Term America: The Causes and Cures of our Business Myopia。Boston, MA:Harvard Business School Press。  new window
3.Milgrom, P.、Roberts, J.(1992)。Economics, Organizations and Management。Englewood Cliffs, NJ:Prentice-Hall。  new window
 
 
 
 
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