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題名：盈餘管理能有效誘導投資提升公司價值嗎？
書刊名：當代商管研究
作者：游植琪／林文祥 引用關係／吳驥
出版日期：2017
卷期：9:2
頁次：頁9-26
主題關鍵詞：盈餘管理；財務資源受限；公司價值；Earning management；Financial resources limited；Company's value
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
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  • 共同引用共同引用:59
  • 點閱點閱:49
期刊論文
1.Gujarathi, Mahendra R.、Hoskin, Robert E.(1992)。Evidence of Earnings Management by the Early Adopters of SFAS 96。Accounting Horizon，6(4)，18-31。  new window
2.Peasnell, K. V.、Pope, P. F.、Young, S.(2000)。Detecting earnings management using cross-sectional abnormal accruals models。Accounting and Business Research，30(4)，313-326。  new window
3.Demski, Joe S.(1998)。Performance measure manipulation。Contemporary Accounting Research，15(3)，261-285。  new window
4.Guay, W. R.、Kothari, S. P.、Watts, R. L.(1996)。A Market-based Evaluation of Discretionary Accrual Model。Journal of Accounting Research，34(S)，83-105。  new window
5.Guay, W. R.、Kothari, S. P.(2003)。How much do firms hedge with derivatives?。Journal of Financial Economics，70(3)，423-461。  new window
6.Chaney, Paul K.、Lewis, Craig M.(1995)。Earnings management and firm valuation under asymmetric information。Journal of Corporate Finance，1(3/4)，319-345。  new window
7.Kothari, S. P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accruals。Journal of Accounting and Economics，39(1)，163-197。  new window
8.Hadlock, C. J.、Pierce, J. R.(2010)。New evidence on measuring financial constraints: moving beyond the KZ Index。Review of Financial Studies，23(5)，1909-1940。  new window
9.Bartov, Eli F.(1993)。The Timing of Asset Sales and Earnings Manipulation。The Accounting Review，68(4)，840-855。  new window
10.Skinner, D. J.(1993)。The investment opportunity set and accounting procedure choice: Preliminary evidence。Journal of Accounting and Economics，16(4)，407-445。  new window
11.金成隆、林修葳、黃書楣(20001200)。國內現金增資企業盈餘管理之實証研究。中山管理評論，8(4)，709-744。new window  延伸查詢new window
12.徐清俊、陳宜鋒(20031200)。臺灣上市電子公司經理人員預測盈餘與盈餘管理之研究。德明學報，22，17-32。  延伸查詢new window
13.Anil, Arya、Glover, Jonathan C.、Sunder, Shyam(2003)。Are unmanaged earnings always better for shareholders?。Accounting Horizons，17(ns-1)，111-116。  new window
14.Fishman, M. J.、Hagerty, K. M.(1989)。Disclosure decision by firms and the competition for price efficiency。The Journal of Finance，44(3)，633-646。  new window
15.Dechow, P. M.、Ge, W.、Larson, C.、Sloan, R.(2011)。Predicting material accounting misstatement。Contemporary Accounting Research，28(1)，17-82。  new window
16.Hand, J. R.(1989)。Did Firm Undertake Debt-Equity Swap for an Accounting Paper Profit or True Financial Gain?。The Accounting Review，64(4)，587-623。  new window
17.Jaime, Jose J. A.、Gill-de-Albornoz Noguer, Belén(2004)。Specification and power of cross-sectional abnormal working capital accruals models in the Spanish context。European Accounting Review，13(1)，73-104。  new window
18.Moses, O. D.(1987)。Incoming smoothing and incentive: Empirical tests using accounting changes。The Accouning Review，62，358-377。  new window
19.楊朝旭、吳幸蓁(20030100)。總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究。會計評論，36，55-87。new window  延伸查詢new window
20.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
21.DeAngelo, Harry、DeAngelo, Linda、Skinner, Douglas J.(1996)。Reversal of fortune: Dividend signaling and the disappearance of sustained earnings growth。Journal of Financial Economics，40(3)，341-371。  new window
22.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review，53(1)，112-134。  new window
23.Healy, Paul M.、Palepu, Krishna G.(2001)。Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature。Journal of Accounting and Economics，31(1-3)，405-440。  new window
24.Kaplan, Steven N.、Zingales, Luigi(1997)。Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?。The Quarterly Journal of Economics，112(1)，169-215。  new window
25.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
26.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
27.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics，22(1-3)，249-281。  new window
28.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
29.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
30.DeAngelo, L. E.(1988)。Managerial Competition, Information Costs, and Corporate Governance: The Use of Accounting Performance Measures in Proxy Contests。Journal of Accounting and Economics，10(1)，3-36。  new window
31.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。  new window
32.Modigliani, Franco、Miller, Merton H.(1958)。The Cost of Capital, Corporation Finance and the Theory of Investment。American Economic Review，48(3)，261-297。  new window
33.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
34.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.Gul, F. A.、Leung, S.、Srinidhi, B.(2003)。Informative and Opportunistic Earnings Management and the Value Relevance of Earnings: Some Evidence on the Role of IOS。City University of Hong Kong。  new window
學位論文
1.楊政泉(1996)。影響我國企業會計政策選擇因素之探討(碩士論文)。國立成功大學。  延伸查詢new window
2.吳榮祥(1997)。台灣地區企業籌資方式與融資順位理論之實證研究--自資金成本與財務結構之觀點探討(碩士論文)。文化大學。  延伸查詢new window
3.林明璋(1997)。我國上市公司盈餘管理之研究(碩士論文)。元智大學。  延伸查詢new window
4.馮德輝(1998)。污染性產業的政治成本:以有效稅率及盈餘管理進行分析(碩士論文)。國立中正大學。  延伸查詢new window
5.陳碧霞(2007)。裁決性應計模型檢定季盈餘管理績效之評估(碩士論文)。中原大學。  延伸查詢new window
圖書
1.Beaver, W. H.(1998)。Financial Reporting: An Accounting Revolution。Prentice Hall。  new window
2.Davidson, S.、Stickney, C.、Weil, R.(1987)。Accounting: The language of business。Thomas Horton and Daughter。  new window
3.Ichak, A.(1989)。Corporate lifecycles。  new window
4.Neter, J.、Kutner, H. M.、Wasserman, W.、Nachtsheim, J. C.(1996)。Linear regression models。New York：The McGraw-Hill Companies, Inc.。  new window
 
 
 
 
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