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題名:控制股東掏空行為及其公司治理分析:以樂陞案為例
書刊名:管理評論
作者:邱麗卿
作者(外文):Chiu, Li-ching
出版日期:2020
卷期:39:2
頁次:頁1-33+147-180
主題關鍵詞:掏空行為控制股東公司治理財報不實Tunneling behaviorControlling shareholdersCorporate governanceFinancial statement fraud
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)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:310
  • 點閱點閱:7
期刊論文
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2.Cheung, Yan-Leung、Rau, P. Raghavendra、Stouraitis, Aris(2006)。Tunneling, propping, and expropriation: Evidence from connected party transactions in Hong Kong。Journal of Financial Economics,82(2),343-386。  new window
3.李存修、胡星陽、王瑪如(20070800)。從公司治理角度探討海外可轉債發行對公司價值之影響。財務金融學刊,15(3),1-42。new window  延伸查詢new window
4.Gul, Ferdinand A.、Leung, Sidney(2004)。Board Leadership, Outside Directors' Expertise and Voluntary Corporate Disclosure。Journal of Accounting and Public Policy,23(5),351-379。  new window
5.Park, Sechoul、Jang, H. Jonathan、Loeb, Martin P.(1995)。Insider Trading Activity Surrounding Annual Earnings Announcements。Journal of Business Finance & Accounting,22(4),587-614。  new window
6.Lee, Thomas A.、Ingram, Robert W.、Howard, Thomas P.(1999)。The Difference Between Earnings and Operating Cash Flow as an Indicator of Financial Reporting Fraud。Contemporary Accounting Research,16(4),749-786。  new window
7.Huang, Yu-Chuan、Cheng, Yao-Jen(2015)。Stock Manipulation and Its Effects: Pump and Dump versus Stabilization。Review of Quantitative Finance and Accounting,44(4),791-815。  new window
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10.Wang, Cong、Xie, Fei(2009)。Corporate Governance transfer and Synergistic Gains from Mergers and Acquisitions。Review of Financial Studies,22(2),829-858。  new window
11.Yeh, Yin-Hua、Su, Yu-Hui、Shu, Pei-Gi(2012)。Related-Party Transactions and Corporate Governance: The Evidence from the Taiwan Stock Market。Pacific-Basin Finance Journal,20(5),755-776。  new window
12.鄭揚耀、王元章、王育偉(20100300)。公司治理機制可以降低非法內線交易嗎?。財務金融學刊,18(1),55-90。new window  延伸查詢new window
13.Jiang, Jia-xun(20070800)。Causes and Consequences of Discretionary Financial Reporting: Evidence from Corporate Governance, Cost of Capital and Firm Performance。管理學報,24(4),373-397。new window  new window
14.Van Bommel, Jos(2003)。Rumors。Journal of Finance,58(4),1499-1520。  new window
15.Chen, Yenn-Ru、Huang, Yu-Lin、Chen, Chun-Nan(2009)。Financing constraints, ownership control, and cross border M&As: Evidence from nine East Asian economies。Corporate Governance: An International Review,17(6),665-680。  new window
16.Chen, Chia-Wei、Lin, Barry、Yi, Bing-Sheng(2015)。Does adoption of compensation committee benefit shareholders? Evidence from Taiwan。Journal of International Finance and Economics,15(4),7-18。  new window
17.Dou, Ying、Sahgal, Sidharth、Zhang, Emma J.(2015)。Should independent directors have term limits? The role of experience in corporate governance。Financial Management,44(3),583-621。  new window
18.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics,20(1/2),293-315。  new window
19.林嬋娟、張哲嘉(20090100)。董監事異常變動、家族企業與企業舞弊之關聯性。會計評論,48,1-33。new window  延伸查詢new window
20.Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.(2000)。The Separation of Ownership and Control in East Asian Corporations。Journal of Financial Economics,58(1/2),81-112。  new window
21.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
22.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
23.Yeh, Yin-Hua、Lee, Tsun-Siou、Woidtke, Tracie(2001)。Family control and corporate governance: Evidence from Taiwan。International Review of Finance,2(1/2),21-48。  new window
24.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。Journal of Law and Economics,26(2),301-325。  new window
25.Bebchuk, Lucian A.、Cohen, Alman、Ferrell, Allen(2009)。What Matters in Corporate Governance?。The Review of Financial Studies,22(2),783-827。  new window
26.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance,54(2),471-517。  new window
27.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
28.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
29.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。  new window
30.高蘭芬、陳瑀君(20171200)。商譽減損之決定因素與市場反應。中山管理評論,25(4),935-965。new window  延伸查詢new window
31.謝國松(20121200)。商譽以外之無形資產:原始衡量與續後衡量。會計研究月刊,325,50-60。  延伸查詢new window
32.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and Consequences of Earnings Manipulation: An analysis of Finns Subject to Enforcement Actions by the SEC。Contemporary Accounting Research,13(1),1-36。  new window
33.Jensen, Michael C.、Ruback, Richard S.(1983)。The Market for Corporate Control: Empirical Evidence。Journal of Financial Economics,11(1-4),5-50。  new window
34.朱博湧、林裕淩、李俊雄(20100900)。無形資產價值創造之比較研究:以臺灣電子零組件和電腦及週邊產業為例。科技管理學刊,15(3),1-24。new window  延伸查詢new window
35.Kao, Lan-Feng、Chiou, Jeng-Ren、Chen, An-Lin(2004)。The agency problems, firm performance and monitoring mechanisms: The evidence from collateralized shares in Taiwan。Corporate Governance: An International Review,12(3),389-402。  new window
36.Yeh, Yin-Hua(2005)。Do Controlling Shareholders Enhance Corporate Value?。Corporate Governance: An International Review,13(2),313-325。  new window
37.Ho, Simon S. M.、Wong, Kar Shun(2001)。A Study of the Relationship between Corporate Governance Structures and the Extent of Voluntary Disclosure。Journal of International Accounting, Auditing and Taxation,10(2),139-156。  new window
38.Gompers, Paul A.、Ishii, Joy L.、Metrick, Andrew(2003)。Corporate Governance and Equity Prices。The Quarterly Journal of Economics,118(1),107-156。  new window
39.Claessens, Stijn、Djankov, Simeon、Fan, Joseph P. H.、Lang, Larry H. P.(2002)。Disentangling the Incentive and Entrenchment Effects of Large Shareholdings。The Journal of Finance,57(6),2741-2771。  new window
40.Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance,48(3),831-880。  new window
41.Johnson, Simon、La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(2000)。Tunneling。American Economic Review,90(2),22-27。  new window
42.López-de-Silanes, Florencio、La Porta, Rafael、Vishny, Robert W.、Shleifer, Andrei(2000)。Investor Protection and Corporate Governance。Journal of Financial Economics,58(1/2),3-27。  new window
43.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(2002)。Investor protection and corporate valuation。The Journal of Finance,57(3),1147-1170。  new window
44.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。Journal of Finance,52(2),737-783。  new window
45.蘇淑慧、呂倩如、金成隆(20090900)。家族公司與盈餘品質關係之研究:所有權、管理權與控制權。臺大管理論叢,19(S2),35-69。new window  延伸查詢new window
46.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
圖書
1.Colley, John L.、Doyle, Jacqueline L.、Logan, George、Stettinius, Wallace(2005)。What is Corporate Governance。New York:McGraw-Hill Education。  new window
2.Kim, Kenneth A.、Nofsinger, John R.(2005)。Corporate Governance。McGraw-Hill Education。  new window
3.葉銀華、李存修、柯承恩(20020000)。公司治理與評等系統。臺北:商智文化。new window  延伸查詢new window
 
 
 
 
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