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題名:董事會政治關連與財務報表重編之關係
書刊名:中山管理評論
作者:紀信義 引用關係翁慈青 引用關係黃馨儀 引用關係
作者(外文):Chi, Hsin-yiWeng, Tzu-chingHuang, Hsin-yi
出版日期:2016
卷期:24:3
頁次:頁409-445
主題關鍵詞:政治背景董事會財務報表重編Politically connected boardAccounting restatements
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(7) 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:7
  • 共同引用共同引用:284
  • 點閱點閱:22
期刊論文
1.Goldman, Eitan、Rocholl, Jörg、So, Jongil(2009)。Do politically connected boards affect firm value?。The Review of Financial Studies,22(6),2331-2360。  new window
2.Sue, S. H.、Chin, C. L.、Chan, A. L. C.(2013)。Exploring the causes of accounting Restatements by family firms。Journal of Business Finance & Accounting,40(9/10),1068-1094。  new window
3.Badertscher, Brad A.、Hribar, S. Paul、Jenkins, Nicole Thorne(2011)。Informed trading and the market reaction to accounting restatements。The Accounting Review,86(5),1519-1547。  new window
4.Leuz, Christian、Oberholzer-Gee, Felix(2006)。Political relationships, global financing, and corporate transparency: Evidence from Indonesia。Journal of Financial Economics,81(2),411-439。  new window
5.薛敏正、林嬋娟、林秀鳳(20081200)。董事會特性與財務報告重編。交大管理學報,28(2),73-103。new window  延伸查詢new window
6.Boubakri, N.、Cosset, J.-C.、Saffar, W.(2012)。The impact of political connections on firms' operating performance and financing decisions。Journal of Financial Research,35(3),397-423。  new window
7.Arthaud-Day, Marne L.、Certo, S. Trevis、Dalton, Catherine M. D.、Dalton, Dan R.(2006)。A Changing of the Guard: Executive and Director Turnover Following Corporate Financial Restatements。Academy of Management Journal,49(6),1119-1136。  new window
8.Loebbecke, J. K.、Eining, M. M.、Willingham, J. J.(1989)。Auditors' Experience with Material Irregularities: Frequency, Nature, and Detestability。Auditing: A Journal of Practice & Theory,9(1),1-28。  new window
9.Faccio, M.(2006)。Politically Connected Firms。The American Economic Review,96(1),369-386。  new window
10.Huson, Mark R.、Parrino, Robert、Starks, Laura T.(2001)。Internal Monitoring Mechanisms and CEO Turnover: A Long-term Perspective。The Journal of Finance,56(6),2265-2297。  new window
11.Adhikari, A.、Derashid, C.、Zhang, H.(2006)。Public Policy, Political Connections, and Effective Tax Rates: Longitudinal Evidence From Malaysia。Journal of Accounting and Public Policy,25(5),574-595。  new window
12.張琬喻(20050400)。政商網絡的建立必然使企業獲利嗎?。管理學報,22(2),155-172。new window  延伸查詢new window
13.Faccio, M.、Parsley, D. C.(2009)。Sudden Deaths: Taking Stock of Geographic Ties。Journal of Financial and Quantitative Analysis,44(3),683-718。  new window
14.Fan, Joseph P. H.、Wong, Tak-Jun(2005)。Do External Auditors Perform A Corporate Governance Role in Emerging Markets? Evidence from East Asia。Journal of Accounting Research,43(1),35-72。  new window
15.唐清泉、羅黨論(2007)。市場環境與控股股東"掏空"行為研究--來自中國上市公司之證據。會計研究,4,69-74。  延伸查詢new window
16.Aggarwal, Rajesh K.、Meschke, Felix、Wang, Tracy Yue(2012)。Corporate political donations: Investment or agency?。Business and Politics,14(1),1-38。  new window
17.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
18.Agrawal, A.、Knoeber, C. R.(2001)。Do some outsider directors play a political role?。Journal of Law and Economics,44(1),179-199。  new window
19.Amore, M. D.、Bennedsen, M.(2013)。The value of local political connections in a low-corruption environment。Journal of Financial Economics,110(2),387-402。  new window
20.Chaney, P. K.、Faccio, M.、Parsley, D.(2011)。The quality of information in politically connected firms。Journal of Accounting and Economics,51(1/2),58-76。  new window
21.Cheung, Y. L.、Jing, L.、Rau, P. R.、Stouraitis, A.(2005)。Guanxi, political connections, and expropriation: the dark side of state ownership in Chinese listed companies。Journal of Political Economy,106(1),113-155。  new window
22.Correia, M. M.(2014)。Political connections and Sec enforcement。Journal of Accounting and Economics,57(2/3),241-262。  new window
23.Larcker, D. F.、Rusticus, T. O.(2010)。On the use of instrumental variables in Accounting research。Journal of Accounting and Economics,49(1),186-205。  new window
24.Luo, D. L.、Liu, X. L.(2009)。Political Connections, Barriers to Entry and Firm Performance: Empirical Evidence from Chinese Private Listing Corporation。Management World,5(1),97-106。  new window
25.Reiss, P. C.、Wolak, F. A.(2001)。Structural econometric modeling: Rationales and examples from Industrial organization。Handbook of Econometrics,6,4277-4415。  new window
26.Feroz, E.、Park, K. J.、Pastena, V.(1991)。The financial and market effects of the SEC's accounting and auditing enforcement releases。Journal of Accounting Research,29(1),107-142。  new window
27.Lennox, C. S.(1999)。Audit quality and auditor size: An evaluation of reputation and deep pockets hypotheses。Journal of Business Finance & Accounting,26(7/8),779-805。  new window
28.Lin, Chen、Ma, Yue、Malatesta, Paul、Xuan, Yuhai(2011)。Ownership structure and the cost of corporate borrowing。Journal of Financial Economics,100(1),1-23。  new window
29.Mutchler, J.(1985)。A multivariate analysis of the auditor's going-concern opinion decision。Journal of Accounting Research,23(2),668-682。  new window
30.Peterson, P. P.(1989)。Event studies: a review of issues and methodology。Quarterly Journal of Business and Economics,28(1),36-66。  new window
31.Ramanna, K.、Roychowdhury, S.(2010)。Elections and discretionary accruals: Evidence from 2004。Journal of Accounting Research,48(2),445-475。  new window
32.Singh, J. V.(1986)。Performance, Slack, and Risk Taking in Organizational Decision Making。The Academy of Management Journal,29(3),562-585。  new window
33.Aier, Jagadison K.、Comprix, Joseph、Gunlock, Matthew T.、Lee, Deanna(2005)。The Financial Expertise of CFOs and Accounting Restatements。Accounting Horizons,19(3),123-135。  new window
34.John, Kose、Senbet, Lemma W.(1998)。Corporate governance and board effectiveness。Journal of Banking and Finance,22(4),371-403。  new window
35.Kinney, William R. Jr.、Palmrose, Zoe-Vonna、Scholz, Susan(2004)。Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?。Journal of Accounting Research,42(3),561-588。  new window
36.Laeven, Luc、Levine, Ross(2009)。Bank Governance, Regulation and Risk Taking。Journal of Financial Economics,93(2),259-275。  new window
37.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
38.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  new window
39.Boubakri, Narjess、Cosset, Jean-Claude、Saffar, Walid(2008)。Political connections of newly privatized firms。Journal of Corporate Finance,14(5),654-673。  new window
40.Faccio, Mara、Masulis, Ronald W.、McConnell, John J.(2006)。Political connections and corporate bailouts。Journal of Finance,61(6),2597-2635。  new window
41.Fan, Joseph P. H.、Wong, Tak Jun、Zhang, Tianyu(2007)。Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms。Journal of Financial Economics,84(2),330-357。  new window
42.Fisman, Raymond(2001)。Estimating the Value of Political Connections。The American Economic Review,91(4),1095-1102。  new window
43.Francis, Bill B.、Hasan, Iftekhar、Sun, Xian(2009)。Political Connections and the Process of Going Public: Evidence from China。Journal of International Money and Finance,28(4),696-719。  new window
44.Khwaja, Asim Ijaz、Mian, Atif(2005)。Do Lenders Favor Politically Connected Firms? Rent Provision in an Emerging Financial Market。The Quarterly Journal of Economics,120(4),1371-1411。  new window
45.Li, Hongbin、Zhou, Li-An、Meng, Lingsheng、Wang, Qian(2008)。Political Connections, Financing and Firm Performance: Evidence from Chinese Private Firms。Journal of Development Economics,87(2),283-299。  new window
46.Shleifer, Andrei、Vishny, Robert W.(1994)。Politicians and Firms。The Quarterly Journal of Economics,109(4),995-1025。  new window
47.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
48.Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics,69(3),505-527。  new window
49.陳錦村、葉雅薰(20020100)。公司改組、監督機制與盈餘管理之研究。會計評論,34,1-29。new window  延伸查詢new window
50.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
51.Zahra, S. A.、Pearce, J. A. II(1989)。Boards of directors and corporate financial performance: a review and integrative model。Journal of Management,15(2),291-334。  new window
52.Agrawal, Anup、Chadha, Sahiba(2005)。Corporate Governance and Accounting Scandals。The Journal of Law and Economics,48(2),371-406。  new window
53.Srinivasan, Suraj(2005)。Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members。Journal of Accounting Research,43(2),291-334。  new window
54.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
55.Faccio, Mara、Lang, Larry H. P.(2002)。The ultimate ownership of western european corporations。Journal of Financial Economics,65(3),365-395。  new window
56.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research,15(1),1-24。  new window
57.Abbott, Lawrence J.、Parker, Susan、Peters, Gary F.(2004)。Audit Committee Characteristics and Restatements: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations。Auditing: A Journal of Practice & Theory,23(1),69-87。  new window
58.Palmrose, Zoe-Vonna、Richardson, Vernon J.、Scholz, Susan(2004)。Determinants of Market Reactions to Restatement Announcements。Journal of Accounting and Economics,37(1),59-89。  new window
研究報告
1.Baber, William. R.、Kang, Sok-Hyon、Liang, Lihong(2006)。Strong Boards, External Governance, and Accounting Restatements。George Washington University。  new window
2.Faccio, M.(2007)。The characteristics of politically connected firms。Purdue University。  new window
3.Piotroski, J.、Wong, T. J.、Zhang, T.(2008)。Political incentives to suppress negative financial information: Evidence from state-controlled Chinese firms。University of Stanford。  new window
4.Srinidh, B.、Zhang, H.、Zhang, T.(2011)。Transparency in politically connected firms: Evidence from private sector firms in China。City University of Hong Kong。  new window
5.Wu, M.(2002)。Earnings restatements: a capital market perspective。New York University。  new window
6.Myers, James N.、Myers, Linda A.、Palmrose, Zoe V.、Scholz, Susan(2005)。The Length of Auditor-Client Relationships and Financial Statement Restatements。University of Texas A&M。  new window
圖書
1.Gomez, E. T.(1990)。Politics in business: UMNO's corporate investments。Kuala Lumpur:Forum Enterprise。  new window
2.葉銀華、李存修、柯承恩(20020000)。公司治理與評等系統。臺北:商智文化。new window  延伸查詢new window
3.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
4.Pfeffer, Jeffrey、Salancik, Gerald Richard(1978)。The external control of organizations: A resource dependence perspective。Harper & Row。  new window
其他
1.Richardson, S.,Tuna, A.,Wu, M.(2003)。Predicting Earnings Management: The Case of Earnings Restatements,http://papers.ssm.com/sol3/papers.cfm?abstract_id=338681, 2013/06/04。  new window
圖書論文
1.Jomo, K. S.、Gomez, Edmund T.(2000)。The Malaysian Development Dilemma。Rents, Rent-Seeking and Economic Development: Theory and Evidence in Asia。Cambridge。  new window
 
 
 
 
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