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題名：中國特別處理企業之會計穩健性與公司治理
書刊名：中山管理評論
作者：洪玉舜 引用關係／黃煒婷
作者(外文)：Hung, Yu-shun／Huang, Wei-ting
出版日期：2016
卷期：24:3
頁次：頁447-501
主題關鍵詞：特別處理危機；會計穩健性；公司治理機制；董事會結構；所有權結構；Financial distress；Accounting conservatism；Corporate governance mechanism；Board of directors；Ownership structure
原始連結：連回原系統網址new window
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  • 共同引用共同引用:16
  • 點閱點閱:135
期刊論文
1.官月緞(20060900)。中國大陸下市緩衝機制與盈餘管理。中國大陸研究，49(3)，93-118。new window  延伸查詢new window
2.Hsu, A. W. H.、O'Hanlon, J.、Peasnell, K.(2011)。Financial distress and the earnings-sensitivity-difference measure of conservatism。ABACUS，47(3)，284-314。  new window
3.Kim, Y.、Li, S.、Pan, C. H.、Zuo, Luo(2013)。The role of accounting conservatism in the equity market: Evidence from seasoned equity offerings。The Accounting Review，88(4)，1327-1356。  new window
4.Geiger, Marshall A.、Lennox, Clive S.、North, David S.(2008)。The Hiring of Accounting and Finance Officers from Audit Firms: How Did the Market React。Review of Accounting Studies，13(1)，55-86。  new window
5.官月緞、陳麗雯(20071200)。中國財務報導穩健性實證分析。會計與公司治理，4(2)，81-104。new window  延伸查詢new window
6.官月緞、簡松源、徐永檳(20080500)。會計弊案與財務報導保守性--安隆／博達觀察。當代會計，9(1)，69-103。new window  延伸查詢new window
7.Chen, H.、Chen, J. Z.、Lobo, G. J.、Wang, Y.(2010)。Association between Borrower and Lender State Ownership and Accounting Conservatism。Journal of Accounting Research，48(5)，973-1014。  new window
8.Ball, Ray、Robin, Ashok、Sadka, Gil(2008)。Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism。Review of Accounting Studies，13(2/3)，168-205。  new window
9.Bushman, Robert M.、Chen, Qi、Engel, Ellen、Smith, Abbie(2004)。Financial Accounting Information, Organizational Complexity and Corporate Governance Systems。Journal of Accounting and Economics，37(2)，167-201。  new window
10.Chi, Wuchen、Liu, Chiawen、Wang, Taychang(2009)。What Affects Accounting Conservatism: A Corporate Governance Perspective。Journal of Contemporary Accounting and Economics，5(1)，47-59。  new window
11.LaFond, Ryan、Roychowdhury, Sugata(2008)。Managerial Ownership and Accounting Conservatism。Journal of Accounting Research，46(1)，101-135。  new window
12.Zhang, Jieying(2008)。The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers。Journal of Accounting and Economics，45(1)，27-54。  new window
13.Chin, Chen-Lung、Chi, Hsin-Yi(2009)。Reducing restatements with increased industry expertise。Contemporary Accounting Research，26(3)，729-765。  new window
14.Chen, Gongmeng、Firth, Michael、Gao, Daniel N.、Rui, Oliver M.(2006)。Ownership structure, corporate governance, and fraud: Evidence from China。Journal of Corporate Finance，12(3)，424-448。  new window
15.王會娟、王生年(2008)。股權性質影響會計穩健性的實證研究。財會月刊：理論版，2008(12)，17-19。  延伸查詢new window
16.朱茶芬、李志文(2008)。國家控股對會計穩健性的影響研究。會計研究，2008(5)，38-45。  延伸查詢new window
17.李娜、李世剛(2008)。續虧公司盈餘管理與會計穩健性之間的關係研究。財會月刊，2008(9)，86-87。  延伸查詢new window
18.李增泉、盧文彬(2003)。會計盈餘的穩健性：發現與啟示。會計研究，2003(2)，19-27。  延伸查詢new window
19.郭兆(2009)。上市公司财務危機預警--Logistic模型實證分析。金融經濟(理論版)，2009(6)，112-114。  延伸查詢new window
20.陳旭東、黃登仕(2007)。公司治理與會計穩健性--基於上市公司的實證研究。證券市場導報，2007(3)，10-17。  延伸查詢new window
21.陳惠玲(20070500)。中國上市公司財務危機事件再定義。貨幣觀測與信用評等，65，79-85。  延伸查詢new window
22.陳靜(1999)。上市公司財務惡化預測的實證分析。會計研究，1999(4)，31-38。  延伸查詢new window
23.趙瑩、韓立岩、胡偉潔(2007)。治理機制、特殊治理水平與財務報告的穩健性。會計研究，2007(11)，24-31。  延伸查詢new window
24.韓立岩、李慧(2009)。CEO權力與財務危機-中國上市公司之經驗證據。金融研究，343，179-193。  延伸查詢new window
25.Ahmed, A. S.、Duellman, S.(2007)。Evidence on the Role of Accounting Conservatism in Corporate Governance。Journal of Accounting and Economics，2(43)，411-437。  new window
26.Chen, C. L.、Yen, G.、Chang, F. H.(2009)。Strategic Auditor Switch and financial distress Prediction: Empirical Findings from the TSE-Listed Firms。Applied Financial Economics，19(1-3)，59-72。  new window
27.Kennedy, D. B.、Shaw, W. H.(1991)。Evaluating Financial Distress Resolution Using Prior Audit Opinions。Contemporary Accounting Research，8(1)，97-114。  new window
28.Kousenidis, D. V.、Ladas, A. C.、Negakis, C. I.(2009)。Value Relevance of Conservative and Non-Conservative Accounting Information。International Journal of Accounting，44(3)，219-238。  new window
29.Krishnan, J.、Raghunandan, K.、Yang, J. S.(2007)。Were Former Andersen Clients Treated More Leniently Than Other Clients? Evidence from Going-Concern Modified Audit Opinions。Accounting Horizons，21(4)，423-435。  new window
30.Li, J.(2013)。Accounting Conservatism and Debt Contracts: Efficient Liquidation and Covenant Renegotiation。Contemporary Accounting Research，30(3)，1082-1098。  new window
31.Nikolaev, V. V.(2010)。Debt Covenants and Accounting Conservatism。Journal of Accounting Research，48(1)，137-176。  new window
32.Vichitsarawong, T.、Eng, L. L.、Meek, G. K.(2010)。The Impact of the Asian Financial Crisis on Conservatism and Timeliness of Earnings: Evidence from Hong Kong, Malaysia, Singapore, and Thailand。Journal of International Financial Management & Accounting，21(1)，32-61。  new window
33.Wahab, E. A. A.、Zain, M. M.、Marzuki, M. M.(2010)。After Enron: Empirical Examination on Earnings Conservatism in Malaysia。Malaysian Accounting Review，9(1)，19-41。  new window
34.陳俊佑(20070300)。中國大陸上市公司財務危機事件之探討。貨幣觀測與信用評等，64，51-64。  延伸查詢new window
35.陸建橋(1999)。中國虧損上市公司盈餘管理實證研究。會計研究，1999(9)，25-35。  延伸查詢new window
36.Bai, Chong-En、Liu, Qiao、Ju, Joe、Song, Frank M.、Zhang, Junxi(2004)。Corporate Governance and Market Valuation in China。Journal of Comparative Economics，32(4)，599-616。  new window
37.Cram, Donald P.、Karan, Vijay、Stuart, Iris(2009)。Three Threats to Validity of Choice-based and Matched-sample Studies in Accounting Research。Contemporary Accounting Research，26(2)，477-516。  new window
38.Grossman, S.(1981)。The Role of Warranties and Privates Disclosure about Product Quality。Journal of Law and Economics，24(3)，461-483。  new window
39.Karamanou, Irene、Vafeas, Nikos(2005)。The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis。Journal of Accounting Research，43(3)，453-486。  new window
40.Khan, Mozaffar、Watts, Ross L.(2009)。Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism。Journal of Accounting and Economics，48(2/3)，132-150。  new window
41.Krishnan, G. V.(2007)。Did Earnings Conservatism Increase for Former Andersen Clients?。Journal of Accounting, Auditing & Finance，22(2)，141-163。  new window
42.Lobo, Gerald J.、Zhou, Jian(2006)。Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence。Accounting Horizons，20(1)，57-74。  new window
43.Stanley, Jonathan、DeZoort, F. T.(2007)。Audit firm tenure and financial restatements: an analysis of industry specialization and fee effects。Journal of Accounting and Public Policy，26(2)，131-159。  new window
44.García Lara, Juan Manuel、García Osma, Beatriz、Penalva, Fernando(2009)。Accounting conservatism and corporate governance。Review of Accounting Studies，14(1)，161-201。  new window
45.Lee, G.、Masulis, R. W.(2009)。Seasoned equity offerings: Quality of accounting information and expected flotation costs。Journal of Financial Economics，92(3)，443-469。  new window
46.Beaver, W. H.(1966)。Financial Ratios as Predictors of Failure。Journal of Accounting Research，4(3)，71-111。  new window
47.Gow, I. D.、Ormazabal, G.、Taylor, D. J.(2010)。Correcting for cross-sectional and time-series dependence in accounting research。The Accounting Review，85(2)，483-512。  new window
48.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Cause and consequence of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research，13(1)，1-36。  new window
49.Verrecchia, Robert E.(1983)。Discretionary disclosure。Journal of Accounting and Economics，5(1)，179-194。  new window
50.Lee, Tsun-Siou、Yeh, Yin-Hua(2004)。Corporate Governance and Financial Distress: Evidence from Taiwan。Corporate Governance: An International Review，12(3)，378-388。  new window
51.Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness。Journal of Accounting & Economics，39(1)，83-128。  new window
52.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics，24(1)，3-37。  new window
53.LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review，83(2)，447-478。  new window
54.Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons，17(3)，207-221。  new window
55.Dechow, Patricia M.、Ge, Weili、Schrand, Catherine M.(2010)。Understanding earnings quality: A review of the proxies, their determinants and their consequences。Journal of Accounting and Economics，50(2/3)，344-401。  new window
56.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
57.Spence, Michael(1973)。Job Market Signaling。The Quarterly Journal of Economics，87(3)，355-374。  new window
58.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance，23(4)，589-609。  new window
59.Ahmed, A. S.、Duellman, S.(2011)。Evidence on the role of accounting conservatism in monitoring managers' investment decisions。Accounting & Finance，51(3)，609-633。  new window
60.Wang, Dechun(2006)。Founding family ownership and earnings quality。Journal of Accounting Research，44(3)，619-656。  new window
61.Farber, David B.(2005)。Restoring Trust after Fraud: Does Corporate Governance Matter?。The Accounting Review，80(2)，539-561。  new window
62.Campbell, John Y.、Hentschel, Ludger(1992)。No News is Good News: An Asymmetric Model of Changing Volatility in Stock Returns。Journal of Financial Economics，31(3)，281-318。  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
64.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review，71(4)，443-465。  new window
65.Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research，22(Supplement)，59-82。  new window
會議論文
1.Zeng, A.、Hangzhou, P. R.(2011)。Financial Conservatism and Firms' Financing and Investment Behaviors during the Global Financial crisis。2011 International Conference on Economics and Finance Research。Singapore City, Singapore。  new window
研究報告
1.Adams, R. B.(2003)。What do Boards do? Evidence from Board Committee and Director Compensation Data。University of Queensland。  new window
2.Felo, A. J.、Krishnamurthy, S.、Solieri, S. A.(2003)。Audit Committee Characteristics and the Perceived Quality of Financial Reporting: An Empirical Analysis。Pennsylvania State University, State University of New York at Binghamton and University of Scranton。  new window
3.Watts, R. L.、Zuo, L.(2011)。Accounting Conservatism and Firm Value: Evidence from the Global Financial Crisis。MIT Sloan School of Management。  new window
4.Cram, Donald P.、Stuart, Iris、Karan, Vijay(2007)。Review of Choice Based and Matched Sample Studies in Auditing Research。California State University Fullerton。  new window
學位論文
1.蔡瀞萱(2008)。兩岸公司治理與財務危機關聯性之研究(碩士論文)。國立政治大學。  延伸查詢new window
 
 
 
 
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