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題名:高槓桿觀光業、盈餘管理與股利政策之實證研究
書刊名:全球管理與經濟
作者:余惠芳 引用關係梁連文梁立衡 引用關係詹益婷
作者(外文):Yu, Hui-funLiang, Lien-wenLiang, Li-hengChan, Yi-ting
出版日期:2016
卷期:12:2
頁次:頁123-146
主題關鍵詞:高槓桿觀光業盈餘管理股利政策High-leverageTourism industryEarnings managementDividend policy
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(2) 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:1
  • 共同引用共同引用:83
  • 點閱點閱:14
期刊論文
1.Ambarish, R.、John, K.、Williams, J.(1987)。Efficient Signaling with Dividends and Investments。Journal of Finance,42(2),321-344。  new window
2.余惠芳、王永昌(20111200)。財務預警與公司治理--臺灣傳統產業之實證研究。應用經濟論叢,90,209-241。new window  延伸查詢new window
3.葉銀華、柯承恩、蘇裕惠(20000600)。中小企業財務結構與經營績效關係之研究。中山管理評論,8(2),303-323。new window  延伸查詢new window
4.Lau, Amy Hing-Ling(1987)。A Five-State Financial Distress Prediction Model。Journal of Accounting Research,25(1),127-138。  new window
5.Healy, P. M.、Palepu, K. G.(1993)。The effect of firms' financial disclosure strategies on stock prices。Accounting Horizons,7(1),1-11。  new window
6.Fudenberg, D.、Tirole, J.(1995)。A Theory of Income and Dividend Smoothing Based on Incumbency Rents。Journal of Political Economy,103(1),75-93。  new window
7.Hopwood, W.、McKeown, J. C.、Mutchler, J. F.(1994)。A reexamination of auditor versus model accuracy within the context of the going-concern opinion decision。Contemporary Accounting Research,10(2),409-431。  new window
8.Chung, R.、Firth, M.、Kim, J. B.(2002)。Institutional Monitoring and Opportunistic Earnings Management。Journal of Corporate Finance,8(1),29-48。  new window
9.Dasgupta, Sudipto、Sengupta, Kunal(1993)。Sunk Investment, Bargaining and Choice of Capital Structure。International Economic Review,34(1),203-220。  new window
10.Scott, J. H. Jr.(1976)。A Theory of Optimal Capital Structure。The Bell Journal of Economics,7(1),33-54。  new window
11.Altman, Edward I.(1984)。A further empirical investigation of the bankruptcy cost question。Journal of Finance,39(4),1067-1089。  new window
12.Shumway, Tyler(2001)。Forecasting Bankruptcy More Accurately: A Simple Hazard Model。Journal of Business,74(1),101-124。  new window
13.Brander, James A.、Lewis, Tracy R.(1986)。Oligopoly and financial structure: The limited liability effect。The American Economic Review,76(5),956-970。  new window
14.林嬋娟、薛敏正、蘇逸穎(20020400)。預期盈餘與盈餘平穩化實證研究。證券市場發展,14(1)=53,139-148。new window  延伸查詢new window
15.Fortuin, Leonard(1988)。Performance indicators: Why, where and how?。European Journal of Operational Research,34(1),1-9。  new window
16.余惠芳、翁雯棋(20151200)。專業經理人盈餘管理與財務決策--傳統產業之實證研究。全球管理與經濟,11(2),1-22。new window  延伸查詢new window
17.余惠芳、梁榮輝(20150900)。高負債比觀點分析家族業外部監控與營運策略之實證研究。華人經濟研究,13(2),75-96。new window  延伸查詢new window
18.陳燕錫、張中民、李家琪(20011200)。績效評估之趨勢--非財務績效衡量值。今日會計,85,44-52。  延伸查詢new window
19.Denis, D. J.、Denis, D. K.(1995)。Performance Changes Following Top Management Dismissals。The Journal of Finance,50(4),1029-1057。  new window
20.Hsueh, C. H.(2008)。Research on the Interrelationship among Stock Ownership by directors and Supervisors, Earnings Smoothing, and Enterprise Risk。Journal of Accounting Review,46,107-130。  new window
21.Queen, M.、Roll, R.(1987)。Firm Mortality: Using Market Indicators to Predict Survival。Financial Analysts Journal,43(3),9-26。  new window
22.Wheelock, David C.、Wilson, Paul W.(2000)。Why Do Banks Disappear? The Determinants of US Bank Failures and Acquisitions。Review of Economics and Statistics,82(1),127-138。  new window
23.Yu, H. F.、Liang, L. H.(2016)。Experience Marketing of Leisure Tourism and Binary Logistic Analysis: Evidence Evaluation in Taiwan。International Journal of business and Strategy,17(1),19-44。  new window
24.Miller, Merton H.、Rock, Kevin(1985)。Dividend policy under asymmetric information。The Journal of Finance,40(4),1031-1051。  new window
25.Beaver, W. H.(1966)。Financial Ratios as Predictors of Failure。Journal of Accounting Research,4(3),71-111。  new window
26.Leland, Hayne E.、Pyle, David H.、Brealey, Richard(1977)。Informational Asymmetries, Financial Structure, and Financial Intermediation。The Journal of Finance,32(2),371-387。  new window
27.Miller, Merton H.、Modigliani, Franco(1961)。Dividend Policy, Growth, and the Valuation of Shares。The Journal of Business,34(4),411-433。  new window
28.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。  new window
29.Ross, Stephen A.(1977)。The Determination of Financial Structure: The Incentive Signaling Approach。The Bell Journal of Economics,8(1),23-40。  new window
30.Ohlson, James A.(1980)。Financial Ratios and the Probabilistic Prediction of Bankruptcy。Journal of Accounting Research,18(1),109-131。  new window
31.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance,23(4),589-609。  new window
32.洪榮華、陳香如、王玉珍(20050900)。公司內部治理機制與公司績效之關係--股權結構與董事會特性的觀點。輔仁管理評論,12(3),23-40。new window  延伸查詢new window
33.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review,76(2),323-329。  new window
34.Baxter, Nevins D.(1967)。Leverage, Risk of Ruin and the Cost of Capital。Journal of Finance,22(3),395-403。  new window
35.Kim, E. Han(1978)。A Mean-variance Theory of Optimal Capital Structure and Corporate Debt Capacity。Journal of Finance,33(1),45-63。  new window
36.Lintner, John(1956)。Distribution of incomes of corporations among dividends, retained earnings, and taxes。American Economic Review,46(2),97-113。  new window
37.Myers, Stewart C.(1984)。The Capital Structure Puzzle。Journal of Finance,39(3),574-592。  new window
38.Stiglitz, Joseph E.(1972)。Some Aspects of the Pure Theory of Corporate Finance: Bankruptcies and Take-Overs。The Bell Journal of Economics and Management Science,3(2),458-482。  new window
39.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
40.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
41.Zang, Amy Y.(2012)。Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management。The Accounting Review,87(2),675-703。  new window
42.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.余惠芳、葉家偉(2016)。企業社會責任觀點分析食品安全業公司治理與財務決策之實證研究。2016企業競爭力與經營管理學術研討會,(會議日期: 2016/6/21)。新竹:中華大學。31。  延伸查詢new window
2.Chen, S.、Dodd, J. L.(1998)。Usefulness of Operating Income, Residual Income, and EVA: A Value-Relevance Perspective。MBAA Conference,(會議日期: 1998/03/28)。Chicago, Illinois。  new window
研究報告
1.Brander, J.、Spencer, B. J.(1987)。Moral Hazard Output Decisions and Financial Structure: Pure Competition and Monopoly。University of British Columbia。  new window
2.Chava, S.、Jarrow, R. A.(2001)。Bankruptcy Prediction with Industry Effects, Market vs. Accounting Variables and Reduced For Credit Models。Cornell University。  new window
圖書
1.Scott, William R.(1997)。Financial Accounting Theory。Prentice-Hall of Canada, Ltd.。  new window
2.Davidson, S. D.、Stickney, C. P.、Weil, R. L.(1987)。Accounting: The Language of Business。New York。  new window
3.Winakor, Arthur H.、Smith, Raymond F.(1935)。Changes in the financial structure of unsuccessful industrial corporations。University of Illinois, Bureau of Business Research。  new window
4.Niven, Paul R.(2002)。Balanced Scorecard Step-by-Step: Maximizing Performance and Maintaining Results。John Wiley & Sons, Inc.。  new window
5.Kaplan, R. S.、Norton, D. P.(2001)。The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment。Boston, MA:Harvard Business School Publishing Corporation。  new window
6.Milgrom, P.、Roberts, J.(1992)。Economics, Organization and Management。Prentice-Hall。  new window
7.FitzPatrick, P. J.(1932)。A Comparison of the Ratios of the Successful Industrial Enterprises with Those of Failed Companies。The Accountants Publishing Company。  new window
8.Meyer, M. W.(2003)。Rethinking Performance Measurement: Beyond the Balanced Scorecard。Cambridge University Press。  new window
9.Merwin, C. L.(1942)。Financing Small Corporations in Five Manufacturing Industries, 1926-36。NBER Books。  new window
10.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
 
 
 
 
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