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題名：臺灣銀行業經濟成本管理與實質盈餘管理替代性之研究
書刊名：中山管理評論
作者：陳椿鶯／李春安
作者(外文)：Chen, Chun-ying／Li, Chun-an
出版日期：2018
卷期：26:3
頁次：頁511-558
主題關鍵詞：經濟成本管理；實質盈餘管理；Economic cost management；Real earnings management
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(1) 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:39
  • 點閱點閱:14
期刊論文
1.Docking, Diane S.、Hirschey, Mark、Jones, Elaine(1997)。Information and contagion effects of bank loan-loss reserve announcements。Journal of Financial Economics，43(2)，219-239。  new window
2.沈中華(20050900)。銀行評比：推估品質一致的盈餘。金融風險管理季刊，1(3)，89-105。  延伸查詢new window
3.Burnett, Brian M.、Cripe, Bradrick M.、Martin, Gregory W.、McAllister, Brian P.(2012)。Audit quality and the trade-off between accretive stock repurchases and accrual-based earnings management。The Accounting Review，87(6)，1861-1884。  new window
4.Burgstahler, David、Eames, Michael(2006)。Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises。Journal of Business Finance and Accounting，33(5/6)，633-652。  new window
5.Chan, Lilian H.、Chen, Kevin C. W.、Chen, Tai Yuan、Yu, Yangxin(2015)。Substitution between real and accruals-based earnings management after voluntary adoption of compensation clawback provisions。The Accounting Review，90(1)，147-174。  new window
6.Laeven, Luc、Majnoni, Giovanni(2003)。Loan loss provisioning and economic slowdowns: Too much, too late?。Journal of Financial Intermediation，12(2)，178-197。  new window
7.Kanagaretnam, K.、Lobo, G. J.、Mathieu, R.(2003)。Managerial incentives for income smoothing through bank loan loss provisions。Review of Quantitative Finance and Accounting，20(1)，63-80。  new window
8.Berger, A. N.、Udell, G. F.(2004)。The institutional memory hypothesis and the procyclicality of bank lending behavior。Journal of Financial Intermediation，13(4)，458-495。  new window
9.Fudenberg, Drew、Tirole, Jean(1995)。A theory of income and dividend smoothing based on incumbency rents。Journal of Political Economy，103(1)，75-93。  new window
10.Ewert, Ralf、Wagenhofer, Alfred(2005)。Economic Effects of Tightening Accounting Standards to Restrict Earnings Management。The Accounting Review，80(4)，1101-1124。  new window
11.Keeley, M. C.(1990)。Deposit Insurance, Risk, and Market Power in Banking。The American Economic Review，80(5)，1183-1200。  new window
12.Robb, Sean W. G.(1998)。The Effect of Analysts' Forecasts on Earnings Management in Financial Institutions。The Journal of Financial Institution，21(3)，315-331。  new window
13.Minton, Bernadette A.、Taillard, Jérôme P.、Williamson, Rohan(2014)。Financial Expertise of the Board, Risk Taking, and Performance: Evidence from Bank Holding Companies。Journal of Financial and Quantitative Analysis，49(2)，351-380。  new window
14.陳明麗、王凱立、陳品媗(20101000)。市場盈餘預測誤差會影響美國銀行業之盈餘管理行為嗎？。管理評論，29(4)，69-88。new window  延伸查詢new window
15.DeYoung, R.、Peng, E. Y.、Yan, M.(2013)。Executive Compensation and Business Policy Choices at U.S. Commercial Banks。Journal of Financial and Quantitative Analysis，48(1)，165-196。  new window
16.Boubakri, N.、Cosset, J. C.、Fischer, K.、Guedhami, O.(2005)。Privatization and bank performance in developing countries。Journal of Banking and Finance，29(8/9)，2015-2041。  new window
17.Moses, O. D.(1987)。Income Smoothing and Incentives: Empirical Tests Using Accounting Changes。Accounting Review，62(2)，358-377。  new window
18.Liu, Chi-Chun、Ryan, Stephen G.(2006)。Income smoothing over the business cycle: Changes in banks' coordinated management of provisions for loan losses and loan charge-offs from the pre-1990 bust to the 1990s boom。The Accounting Review，81(2)，421-441。  new window
19.Fresard, Laurent(2010)。Financial strength and product market behavior: The real effects of corporate cash holdings。Journal of Finance，65(3)，1097-1122。  new window
20.沈中華、陳庭萱(20080600)。臺灣商業銀行修正呆帳提列後的成本效率實證研究。經濟論文，36(2)，221-247。new window  延伸查詢new window
21.謝孟芬、沈中華(20091200)。金融業提列備抵呆帳與景氣循環、法規之關聯性分析：以49個國家為例。臺大管理論叢，20(1)，131-155。new window  延伸查詢new window
22.Albert, S.(2015)。US Bank Holding Companies: Structure of Activities and Performance through the Cycles。International Review of Financial Analysis，42，253-269。  new window
23.曹嘉玲(20151200)。真實盈餘管理和會計盈餘管理之關聯性及其市場反應：併論財務預測制度和投資人精明程度之影響。中山管理評論，23(4)，955-1014。new window  延伸查詢new window
24.Bikker, J. A.、Hu, H.(2002)。Cyclical Patterns in Profits, Provisioning and Lending of Banks and Procyclicalilty of the New Basel Capital Requirements。Banca Nazionale del Lavoro Quarterly Review，55(221)，143-175。  new window
25.Bikker, J. A.、Metzemakers, P. A. J.(2005)。Bank Provisioning Behaviour and Procyclicality。Journal of International Financial Markets, Institutions and Money，15(2)，141-157。  new window
26.Bushman, R. M.、Williams, C. D.(2012)。Accounting Discretion, Loan Loss Provisioning and Discipline of Banks' Risk-taking。Journal of Accounting and Economics，54(1)，1-18。  new window
27.Cohen, D. A.、Dey, A.、Lys, T. Z.(2008)。Real and Accrua-based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods。The Accounting Review，83(3)，757-787。  new window
28.Cohen, L. J.、Cornett, M. M.、Marcus, A. J.、Tehranian, H.(2014)。Bank Earnings Management and Tail Risk during the Financial Crisis。Journal of Money, Credit, and Banking，46(1)，171-197。  new window
29.Craigwell, R.、Elliott, W.(2011)。Loan Loss Provisioning in the Commercial Banking System of Barbados: Practices and Determinants。International Research Journal of Finance and Economics，65，98-111。  new window
30.Elyasiani, E.、Zhang, L.(2015)。Bank holding company performance, risk, and "busy" board of directors。Journal of Banking and Finance，60，239-251。  new window
31.Kothari, Sagar P.、Mizik, Natalie、Roychowdhury, Sugata(2016)。Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation。The Accounting Review，91(2)，559-586。  new window
32.McNichols, M.、Wilson, G. P.(1988)。Evidence of Earnings Management from the Provision for Bad Debts。Journal of Accounting Research，26(3)，1-31。  new window
33.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
34.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
35.Chi, Wuchun、Lisic, Ling Lei、Pevzner, Mikhail(2011)。Is enhanced audit quality associated with greater real earnings management?。Accounting Horizons，25(2)，315-335。  new window
36.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。  new window
37.Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics，40(1-3)，3-73。  new window
38.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
39.Shen, Chung-Hua、Chih, Hsiang-Lin(2005)。Investor Protection, Prospect Theory, and Earnings Management: An International Comparison of the Banking Industry。Journal of Banking and Finance，29(10)，2675-2697。  new window
40.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。  new window
41.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics，24(1)，99-126。  new window
42.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics，23(2)，115-139。  new window
43.林修葳、陳育成(19970900)。國內商業銀行壞帳及票券買賣損益策略性調控問題之實證研究。臺大管理論叢，8(2)，33-65。new window  延伸查詢new window
44.李宗政、林秀柑、呂建和、夏慧娟、林惠雪(20060700)。自盈餘管理觀點探討財務預測落差現象對於商業銀行可裁決性呆帳提列行為之影響。風險管理學報，8(2)，137-156。new window  延伸查詢new window
45.陳育成(20021000)。臺灣金融業的壞帳管理及相關研究。管理評論，21(4)，1-17。new window  延伸查詢new window
46.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
會議論文
1.戚務君、王貞靜、黃隆建(2010)。實質盈餘管理行為之研究。2010會計理論與實務研討會，1135-1160。  延伸查詢new window
2.Petersen, M. A.、Schoeman, I.(2008)。Modeling of Banking Profit via Return-on-Assets and Return-on-Equity。The World Congress on Engineering。London。  new window
研究報告
1.Wang, S.、D'Souza, J.(2006)。Earnings management: The effect of accounting flexibility on R&D investment choices。Cornell University。  new window
2.Cavallo, M.、Majnoni, G.(2001)。Do Banks Provision for Bad Loans in Good Times? Empirical Evidence and Policy Implications。  new window
3.Beatty, A.、Chamberlain, S. L.、Magliolo, J.(1993)。Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital and Earnings。The Wharton School, University of Pennsylvania。  new window
學位論文
1.Ertan, A.(2013)。Real Earnings Management in the Financial Industry(博士論文)。Yale University。  new window
 
 
 
 
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