期刊論文1. | Narayanan, M. P.(1996)。Form of Compensation and Managerial Decision Horizon。Journal of Financial & Quantitative Analysis,31(4),467-491。 |
2. | Wiedman, C. I.(1996)。The relevance of characteristics of the information environment in the selection of a proxy for the market's expectations for earnings: An extension of Brown, Richardson, and Schwager。Journal of Accounting Research,34(2),313-324。 |
3. | Mallette, Paul、Fowler, Karen L.(1992)。Effects of Board Composition and Stock Ownership on The Adoption of "Poison Pills"。Academy of Management Journal,35(5),1010-1035。 |
4. | Skinner, D. J.、Sloan, R. G.(2002)。Earnings surprise, growth expectations, and stock returns or don't let an earnings torpedo sink your portfolio。Review of Accounting Studies,7(2),289-312。 |
5. | Hirschey, M.(1985)。Market Structure and Market Value。The Journal of Business,58(1),89-98。 |
6. | Graves, S. B.(1988)。Institutional Ownership and Corporate R&D in the Computer Industry。The Academy of Management Journal,31(2),417-428。 |
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。 |
8. | Zahra, S. A.、Covin, J.(1995)。Contextual Influences on the Corporate Entrepreneurship Company Performance Relationship in Established Firms: A Longitudinal Analysis。Journal of Business Venturing,10(1),43-58。 |
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。 |
10. | Fahlenbrach, Rüdiger(2009)。Shareholder Rights, Boards, and CEO Compensation。Review of Finance,13(1),81-113。 |
11. | Murphy, Kevin J.(2000)。Performance standards in incentive contracts。Journal of Accounting and Economics,30(3),245-278。 |
12. | Berger, Philip G.(1993)。Explicit and Implicit Tax Effects of the R&D Tax Credit。Journal of Accounting Research,31(2),131-171。 |
13. | Patton, A.、Baker, J. C.(1987)。Why wonât directors rock the boat。Harvard Business Review,65(6),10-18。 |
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。 延伸查詢 |
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。 |
16. | Cheng, S.(2004)。R&D Expenditure and CEO Compensation。The Accounting Review,79(2),305-328。 |
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。 |
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。 |
19. | Lambert, Richard A.(2001)。Contracting theory and accounting。Journal of Accounting and Economics,32(1-3),3-87。 |
20. | Perry, S.、Grinaker, R.(1994)。Earnings Expectations and Discretionary Research and Development Spending。Accounting Horizons,8(4),43-51。 |
21. | Hoskisson, R. E.、Hitt, M. A.、Hill, C. W. L.(1993)。Managerial incentives and investment in R&D in large multiproduct firms。Organization Science,4(2),325-341。 |
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。 |
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。 延伸查詢 |
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 |
25. | Albuquerque, Ana(2009)。Peer firms in relative performance evaluation。Journal of Accounting and Economics,48(1),69-89。 |
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。 |
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。 |
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。 |
29. | Drucker, P.(1986)。Drucker on management: A crisis of capitalism。Wall Street Journal,30,1-32。 |
30. | Franko, L. G.(1989)。Global corporate competition: Who’s winning, who's losing, and the。Strategic Management Journal,10(5),449-474。 |
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。 |
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。 |
33. | Dayton, K. N.(1984)。Corporate governance: The Other Side of the Coin。Harvard Business Review,62(1),34-37。 |
34. | Sougiannis, Theodore(1994)。The Accounting Based Valuation of Corporate R&D。The Accounting Review,69(1),44-68。 |
35. | Porter, M. E.(1992)。Capital choices: changing the way America invests in industry。Journal of Applied Corporate Finance,5(2),4-16。 |
36. | Lev, Baruch、Sougiannis, Theodore(1996)。The capitalization, amortization, and value-relevance of R&D。Journal of Accounting and Economics,21(1),107-138。 |
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。 |
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。 |
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。 |
40. | Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。 |
41. | Mehran, Hamid(1995)。Executive compensation structure, ownership, and firm performance。Journal of Financial Economics,38(2),163-184。 |
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。 |
43. | Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review,73(3),305-333。 |
44. | Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。 |
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。 |
46. | Larcker, David F.、Richardson, Scott Anthony、Tuna, İrem(2007)。Corporate governance, accounting outcomes, and organizational performance。The Accounting Review,82(4),963-1008。 |
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。 |
48. | Defond, Mark L.、Park, Chul W.(1999)。The Effect of Competition on CEO Turnover。Journal of Accounting and Economics,27(1),35-56。 |
49. | Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business,72(1),1-33。 |
50. | Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。 |
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。 |
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。 延伸查詢 |
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。 延伸查詢 |
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。 |
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。 |
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。 |
57. | Boyd, Brian K.(1994)。Board Control and CEO Compensation。Strategic Management Journal,15(5),335-344。 |
58. | Ali, Ashiq、Chen, Tai-Yuan、Radhakrishnan, Suresh(2007)。Corporate Disclosures by Family Firms。Journal of Accounting and Economics,44(1/2),238-286。 |
59. | Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。 |
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。 |
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。 |
62. | Jensen, Michael C.、Murphy, Kevin J.(1990)。Performance Pay and Top-Management Incentives。Journal of Political Economy,98(2),225-264。 |
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。 |