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題名:審計委員會對不同目的衍生性商品交易之影響
書刊名:中華會計學刊
作者:蘇裕惠 引用關係楊孟萍 引用關係張明惠
作者(外文):Su, Yu-huiYang, Meng-pingChang, Ming-hui
出版日期:2019
卷期:15:2
頁次:頁239-286
主題關鍵詞:衍生性商品交易投機目的避險目的審計委員會Derivative transactionsSpeculative purposeHedge purposeAudit committee
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:47
  • 點閱點閱:6
期刊論文
1.林美花、黃祥宇(20060700)。衍生性金融商品數量性資訊揭露與外匯風險暴露之關聯性研究。會計評論,43,63-93。new window  延伸查詢new window
2.曹壽民、陳光政、紀信義、羅秀玲(20090500)。股權結構、盈餘管理與公司價值:衍生性金融商品與異常應計項目的角色。會計學報,1(2),63-91。new window  延伸查詢new window
3.張文瀞、黃惠專(20051100)。處分投資、盈餘平穩化與市場評價。當代會計,6(2),153-186。new window  延伸查詢new window
4.Haushalter, G. David(2000)。Financing Policy, Basis Risk, and Corporate Hedging: Evidence from Oil and Gas Producers。The Journal of Finance,55(1),107-152。  new window
5.Graham, John R.、Rogers, Daniel A.(2002)。Do Firms Hedge in Response to Tax Incentives?。Journal of Finance,57(2),815-839。  new window
6.王萬成、高祥恒(20050400)。Discretionary Accruals, Derivatives and Income Smoothing。中華會計學刊,5(2),143-168。new window  延伸查詢new window
7.何加政、黃柏凱(20110900)。公司使用衍生性商品避險、公司價值與資訊不對稱。證券市場發展,23(3)=91,115-152。new window  延伸查詢new window
8.Géczy, Christopher C.、Minton, Bernadette A.、Schrand, Catherine M.(2007)。Taking a View: Corporate Speculation, Governance, and Compensation。Journal of Finance,62(5),2405-2443。  new window
9.Mayers, David、Smith, Clifford W. Jr.(1987)。Corporate Insurance and the Underinvestment Problem。Journal of Risk and Insurance,54(1),45-54。  new window
10.張紹基、黃薏萍(20010900)。衍生性金融商品在公司風險管理上的使用情形--臺灣與其它國家之比較。中山管理評論,9(3),471-496。new window  延伸查詢new window
11.Stulz, René M.(1996)。Rethinking Risk Management。Journal of Applied Corporate Finance,9(3),8-25。  new window
12.Guay, W. R.、Kothari, S. P.(2003)。How much do firms hedge with derivatives?。Journal of Financial Economics,70(3),423-461。  new window
13.吳清在、陳靜修、高蘭芬(20021000)。Determinants of Corporate Hedging by Using Derivatives: An Empirical Analysis for Firms Listed in the Taiwan Stock Exchange。中華會計學刊,3(1),49-78。new window  new window
14.Guay, Wayne R.(1999)。The Impact of Derivatives on Firm Risk: An Empirical Examination of New Derivative Users。Journal of Accounting & Economics,26(1-3),319-351。  new window
15.Block, Stanley B.、Gallagher, Timothy J.(1986)。The Use of Interest Rate Futures and Options by Corporate Financial Managers。Financial Management,15(3),73-78。  new window
16.Booth, James R.、Smith, Richard L.、Stolz, Richard W.(1984)。Use of Interest Rate Futures by Financial Institutions。Journal of Bank Research,15(1),15-20。  new window
17.劉志諒、賴淑妙(20090400)。衍生性金融商品之使用對盈餘屬性及盈餘資訊性之影響。管理評論,28(2),77-100。new window  延伸查詢new window
18.Dolde, Walter(1995)。Hedging, leverage, and primitive risk。Journal of Financial Engineering,4(2),187-216。  new window
19.Géczy, C.、Minton, B. A.、Schrand, Catherine M.(1997)。Why firms use currency derivatives。The Journal of Finance,52(4),1323-1354。  new window
20.Warner, J. B.(1977)。Bankruptcy Costs: Some Evidence。Journal of Finance,32(2),337-347。  new window
21.楊聲勇、董澍琦、郭憲章、徐偉軒(20091200)。外匯衍生性商品使用與企業匯率風險暴露:以臺灣企業為例。臺大管理論叢,20(1),157-188。new window  延伸查詢new window
22.Tufano, Peter(1996)。Who manages risk? An empirical examination of risk management practices in the gold mining industry。The Journal of Finance,51(4),1097-1137。  new window
23.Gay, Gerald D.、Nam, Jouahn(1998)。The underinvestment problem and corporate derivatives use。Financial Management,27(4),53-69。  new window
24.Allayannis, George、Ofek, Eli(2001)。Exchange rate exposure, hedging, and the use of foreign currency derivatives。Journal of International Money and Finance,20(2),273-296。  new window
25.Carter, D. A.、Rogers, D. A.、Simkins, B. J.(2006)。Does Hedging Affect Firm Value? Evidence from the US Airline Industry。Financial Management,35(1),53-86。  new window
26.Mian, S. L.(1996)。Evidence on Corporate Hedging Policy。Journal of Financial and Quantitative Analysis,31(3),419-439。  new window
27.Smith, C. W.、Stulz, R. M.(1985)。The determinants of firms' hedging policies。Journal of Financial and Quantitative Analysis,20(4),391-405。  new window
28.柯伯昇、吳政仲、鄭明仁、陳永昇(20100300)。臺灣非金融保險業上市公司衍生性金融商品避險操作之評估。臺灣金融財務季刊,11(1),1-31。new window  延伸查詢new window
29.陳慶隆、林秀謙、盧鎮瑋(20140400)。衍生性金融商品使用程度對會計資訊價值攸關性之影響--避險與非避險使用動機之檢測。管理與系統,21(2),329-361。new window  延伸查詢new window
30.黃柏凱(20150900)。公司使用衍生性商品投機的決定因素與對價值的影響。證券市場發展季刊,27(3)=107,65-104。new window  延伸查詢new window
31.林尹歆、鍾函芳(2017)。強化獨立董事職責及功能。證券暨期貨月刊,35(9),20-31。  延伸查詢new window
32.林丙輝、張森林、葉仕國(20161200)。臺灣衍生性金融商品定價、避險與套利文獻回顧與展望。臺大管理論叢,27(1),255-304。new window  延伸查詢new window
33.Al-Shboul, M.、Alison, S.(2009)。The effects of the use of corporate derivatives on the foreign exchange rate exposure。Journal of Accounting--Business and Management,16(1),72-92。  new window
34.Bartram, S. M.(2019)。Coporate hedging and speculation with derivatives。Journal of Corporate Finance,57,9-34。  new window
35.Butt, A. A.、Nazir, M. S.、Arshad, H.、Shahzad, A.(2018)。Corporate derivatives and ownership concentration: Empirical evidence of non-financial firms listed on Pakistan stock exchange。Journal of Risk Financial Management,11(3)。  new window
36.Iatridis, G.(2012)。Hedging and earnings management in the light of IFRS implementation: Evidence from the UK stock market。The British Accounting Review,44(1),21-35。  new window
37.Jalilvand, A.(1999)。Why firms use derivatives: Evidence from Canada。Canadian Journal of Administrative Sciences,16(3),213-228。  new window
38.Osuoha, John Ifeanyichukwu、Martin, Samy、Osuoha, Ebun-Oluwa Oluwatoyin(2015)。The impact of corporate governance on derivatives usage-- Empirical evidence from African non-financial firms。British Journal of Economics, Management & Trade,8(1),19-31。  new window
39.Shu, P.-G.、Chen, H.-C.(2003)。The Determinants of Derivatives Use: Evidence from Non-Financial Firms in Taiwan。Review of Pacific Basin Financila Markets and Policies,6(4),473-500。  new window
40.Myers, Stewart C.(1977)。Determinants of Corporate Borrowing。Journal of Financial Economics,5(2),147-175。  new window
41.Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review,76(1),1-26。  new window
42.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
43.Pincus, M.、Rajgopal, S.(2002)。The Interaction Between Accrual Management and Hedging: Evidence from Oil and Gas Firms。The Accounting Review,77(1),127-160。  new window
44.Mayers, David、Smifh, Clifferd W. Jr.(1982)。On the corporate demand for insurance。Journal of Business,55(2),281-296。  new window
45.Nance, Deana R.、Smith, Clifford W. Jr.、Smithson, Charles W.(1993)。On the determinants of corporate hedging。Journal of Finance,48(1),267-284。  new window
46.Jorion, Philippe(1990)。The Exchange Rate Exposure of U.S. Multinationals。Journal of Business,63(3),331-345。  new window
研究報告
1.Tashfeen, R.、Azhar, T.、Ullah, S.(2017)。Corporate governance, financial derivatives and firm size。University of Management and Technology。  new window
2.Wang, S.、D'Souza, J.(2006)。Earnings management: The effect of accounting flexibility on R&D investment choices。Southern Methodist University。  new window
學位論文
1.黃薏萍(2000)。上市公司使用衍生性金融商品避險動機與行為之研究(碩士論文)。國立成功大學。  延伸查詢new window
2.江佳玲(2000)。國內企業使用衍生性金融商品避險之實證研究(以上市公司非金融機構為例)(碩士論文)。國立中央大學。  延伸查詢new window
3.張明惠(2018)。審計委員會與避險衍生性商品活動之關聯性(碩士論文)。東吳大學。  延伸查詢new window
4.粘凱均(2005)。上市公司避險決定因素與經營績效之研究(碩士論文)。國立政治大學。  延伸查詢new window
5.楊禮全(2008)。盈餘管理工具關聯性之研究:以交易目的衍生性金融商品與裁決性應計項目為例(碩士論文)。國立中興大學。  延伸查詢new window
其他
1.陳永吉(2008)。17家上市公司避險反大虧逾億,https://ec.ltn.com.tw/article/paper/200465。  延伸查詢new window
2.彭禎伶(2018)。TRF已到期契約淨損732億元,https://ec.ltn.com.tw/article/paper/200465。  延伸查詢new window
3.楊喻斐(2008)。皇田驚傳財務主管擅自操作衍生性商品,虧損6.3億元,https://m.moneydj.com/f1a.aspx?a=c9935243-8bef-4e7a-b822-d9f0e58476e9。  延伸查詢new window
4.蔡怡杼(20180425)。銀行賣TRF賠57億元 7銀行涉不法遭移送,https://www.cna.com.tw/news/afe/201804250089.aspx。  延伸查詢new window
5.鄧麗萍(2016)。掃到TRF颱風尾 銀行業恐大賠790億,http://www.businesstoday.com.tw/article-content-80398-136820。  延伸查詢new window
6.謝艾莉(2018)。宏碁投資衍生性商品 帳面上虧損2.33億元,https://money.udn.com/money/story/5710/3567513。  延伸查詢new window
圖書論文
1.洪櫻芬(2009)。衍生性金融商品之問題及監理改革建議。全球金融危機專輯。台北:行政院中央銀行。  延伸查詢new window
 
 
 
 
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