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題名：盈餘公告時點與盈餘品質
書刊名：管理與系統
作者：戴怡蕙
作者(外文)：Tai, Yi-hui
出版日期：2020
卷期：27:3
頁次：頁319-362
主題關鍵詞：盈餘公告；盈餘品質；實質盈餘管理；應計品質；Earnings announcements；Earnings quality；Real earnings management；Accruals quality
原始連結：連回原系統網址new window
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  • 共同引用共同引用:170
  • 點閱點閱:8
期刊論文
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2.范宏書、陳慶隆、李淑華、謝永明(20080100)。總審計調整數對公司財務報表公佈時效性之影響。輔仁管理評論，15(1)，73-104。new window  延伸查詢new window
3.Lee, H. Y.、Son, M.(2009)。Earnings announcement timing and earnings management。Applied Financial Economics，19(4)，319-326。  new window
4.Jayaraman, S.(2008)。Earnings volatility, cash flow volatility, and informed trading。Journal of Accounting Research，46(4)，809-851。  new window
5.楊朝旭、蔡柳卿、陳家慧、廖思婷(20121200)。Board Characteristics and Real Earnings Management。臺大管理論叢，23(1)，363-399。new window  延伸查詢new window
6.Ashton, R. H.、Graul, P. R.、Newton, J. D.(1989)。Audit delay and the timeliness of corporate reporting。Contemporary Accounting Research，5(2)，657-673。  new window
7.Mallette, Paul、Fowler, Karen L.(1992)。Effects of Board Composition and Stock Ownership on The Adoption of "Poison Pills"。Academy of Management Journal，35(5)，1010-1035。  new window
8.Gassen, Joachim、Fülbier, Rolf Uwe、Sellhorn, Thorsten(2006)。International Differences in Conditional Conservatism: The Role of Unconditional Conservatism and Income Smoothing。European Accounting Review，15(4)，527-564。  new window
9.Conyon, Martin J.、He, Lerong(2011)。Executive compensation and corporate governance in China。Journal of Corporate Finance，17(4)，1158-1175。  new window
10.廖秀梅、廖益興(20021100)。會計師更換時機對年報揭露時效及資本市場之影響。當代會計，3(2)，211-229。new window  延伸查詢new window
11.Ashton, R. H.、Willingham, J. J.、Elliott, R. K.(1987)。An empirical analysis of audit delay。Journal of Accounting Research，25(2)，275-292。  new window
12.蔡彥卿(19960100)。家族控股集團企業財務報表公告期間之研究。管理與系統，3(1)，1-16。new window  延伸查詢new window
13.Begley, J.、Fischer, P. E.(1998)。Is There Information in an Earnings Announcement Delay?。Review of Accounting Studies，3(4)，347-363。  new window
14.Hakansson, N. H.(1977)。Interim Disclosure and Public Forecasts: An Economic Analysis and A Framework for Choice。The Accounting Review，52(2)，396-416。  new window
15.Dyer, J. C.、Mchugh, A. J.(1975)。The Timeliness of the Australian Annual Report。Journal of Accounting Research，13(2)，204-219。  new window
16.Trueman, B.(1990)。Theories of Earnings-Announcement Timing。Journal of Accounting & Economics，13(3)，285-301。  new window
17.Schwartz, K. B.、Soo, Billy S.(1996)。The Association Between Auditor Changes and Reporting Lags。Contemporary Accounting Research，13(1)，353-370。  new window
18.Schellenger, M. H.、Wood, D. D.、Tashakori, A.(1989)。Board of Director Composition, Shareholder Wealth, and Dividend Policy。Journal of Management，15(3)，457-467。  new window
19.毛治文、卓世昇(20110600)。盈餘管理與企業價值--聯立方程模型之應用。會計審計論叢，1(1)，61-99。new window  延伸查詢new window
20.Dye, R. A.(1988)。Earnings Management in an Overlapping Generations Model。Journal of Accounting Research，26(2)，195-235。  new window
21.Matsuura, S.(2008)。On the relation between real earnings management and accounting earnings management: Income smoothing perspective。Journal of International Business Research，7(3)，63-77。  new window
22.Leventis, S.、Weetman, P.(2004)。Timeliness of financial reporting: Applicability of disclosure theories in an emerging capital market。Accounting and Business Research，34(1)，43-56。  new window
23.Garvey, Gerald、Milbourn, Todd(2003)。Incentive compensation when executives can hedge the market: Evidence of relative performance evaluation in the cross section。The Journal of Finance，58(4)，1557-1582。  new window
24.Hunton, J. E.、Wright, A. M.、Wright, S.(2004)。Are financial auditors overconfident in their ability to assess risks associated with enterprise resource planning systems?。Journal of Information Systems，18(2)，7-28。  new window
25.Dechow, Patricia M.、Kothari, Sagar P.、Watts, Ross L.(1998)。The Relation between Earnings and Cash Flows。Journal of Accounting and Economics，25(2)，133-168。  new window
26.Gennotte, G.、Trueman, B.(1996)。The strategic timing of corporate disclosures。Review of Financial Studies，9(2)，665-690。  new window
27.Trueman, B.、Titman, S.(1988)。An explanation for accounting income smoothing。Journal of Accounting Research，26，127-139。  new window
28.Ryan, H. E. Jr.、Wiggins, R. A. III(2002)。The interactions between R&D: investment decisions and compensation policy。Financial Management，31(1)，5-29。  new window
29.Kim, Y.、Lacina, M.、Park, M. S.(2008)。Positive and negative information transfers from management forecasts。Journal of Accounting Research，46(4)，885-908。  new window
30.Sengupta, P.(2004)。Disclosure timing: Determinants of quarterly earnings release dates。Journal of Accounting and Public Policy，23(6)，457-482。  new window
31.Bagnoli, M.、Kross, W.、Watts, S. G.(2002)。The information in management's expected earnings report date: A day late, a penny short。Journal of Accounting Research，40(5)，1275-1296。  new window
32.Givoly, D.、Palmon, D.(1982)。Timeliness of Annual Earnings Announcements: Some Empirical Evidence。Accounting Review，57(3)，486-508。  new window
33.范宏書、陳慶隆(20070500)。會計師異動、存在最終家族控制股東與財務報表公佈時效性之探討。當代會計，8(1)，1-33。new window  延伸查詢new window
34.Brown, N. C.、Christensen, T. E.、Elliott, W. B.(2012)。The timing of quarterly "Pro Forma" earnings announcements。Journal of Business Finance and Accounting，39(3/4)，315-359。  new window
35.Chambers, Anne E.、Penman, Stephen H.(1984)。Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements。Journal of Accounting Research，22(1)，21-47。  new window
36.林有志、黃劭彥、辛宥呈、施志成(20070500)。我國上市公司半年報申報時間落差特性之研究。當代會計，8(1)，85-112。new window  延伸查詢new window
37.黃劭彥、盧正宗、林琦珍、林麗琦(20100500)。會計師簽發繼續經營疑慮審計意見對財務報表公告時間落差之影響。當代會計，11(1)，79-114。new window  延伸查詢new window
38.Zhang, Min、Gao, Shenghao、Guan, Xinjiao、Jiang, Fuxiu(2014)。Controlling shareholder-manager collusion and tunneling: Evidence from China。Corporate Governance: An International Review，22(6)，440-459。  new window
39.蔡彥卿(19950200)。公司財務報告時效性之實證研究:違反證券交易法之探討。臺大管理論叢，6(1)，25-42。new window  延伸查詢new window
40.Davies, B.、Whittred, G. P.(1980)。The Association between Selected Corporate Attributes and Timeliness in Corporate Reporting: Further Analysis。Abacus，16(1)，48-60。  new window
41.Haw, I. M. G.、Park, K.、Qi, D.、Wu, W.(2003)。Audit qualification and timing of earnings announcements: Evidence from China。Auditing: A Journal of Practice & Theory，22(2)，121-146。  new window
42.Carslaw, C. A. P. N.、Kaplan, S. E.(1991)。An Examination of Audit Delay: Further Evidence from New Zealand。Accounting and Business Research，22(85)，21-32。  new window
43.張瑞當、方俊儒(20060100)。資訊揭露評鑑系統對企業盈餘管理行為之影響。會計評論，42，1-22。new window  延伸查詢new window
44.Lev, Baruch(1988)。Toward a theory of equitable and efficient accounting policy。Accounting Review，63(1)，1-22。  new window
45.Richardson, V. J.(2000)。Information asymmetry and earnings management: Some evidence。Review of Quantitative Finance and Accounting，15(4)，325-347。  new window
46.Park, M. S.、Ro, B. T.(2004)。The Effect of Firm-Industry Earnings Correlation and Announcement Timing on Firms' Accrual Decisions。The British Accounting Review，36(3)，269-289。  new window
47.Verrecchia, Robert E.(1983)。Discretionary disclosure。Journal of Accounting and Economics，5(1)，179-194。  new window
48.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research，6(2)，159-178。  new window
49.Kross, William、Schroeder, Douglas A.(1984)。An Empirical Investigation of the Effect of Quarterly Earnings Announcement Timing on Stock Returns。Journal of Accounting Research，22(1)，153-176。  new window
50.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
51.Michaely, Roni、Rubin, Amir、Vedrashko, Alexander(2014)。Corporate Governance and the Timing of Earnings Announcements。Review of Finance，18(6)，2003-2044。  new window
52.Knechel, W. R.、Sharma, D. S.(2012)。Auditor-provided nonaudit services and audit effectiveness and efficiency: Evidence from pre- and post-SOX audit report lags。Auditing: A Journal of Practice and Theory，31(4)，85-114。  new window
53.Lambert, T. A.、Jones, K. L.、Brazel, J. F.、Showalter, D. S.(2017)。Audit time pressure and earnings quality: An examination of accelerated filings。Accounting, Organizations and Society，58，50-66。  new window
54.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。Journal of Law and Economics，26(2)，301-325。  new window
55.Daily, Catherine M.、Johnson, Jonathan L.(1997)。Sources of CEO Power and Firm Financial Performance: A Longitudinal Assessment。Journal of Management，23(2)，97-117。  new window
56.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics，24(1)，3-37。  new window
57.Teoh, Siew Hong、Welch, Ivo、Wong, Tak Jun(1998)。Earnings Management and the Long-run Market Performance of Initial Public Offerings。The Journal of Finance，53(6)，1935-1974。  new window
58.Francis, Jennifer R.、LaFond, Ryan、Olsson, Per M.、Schipper, Katherine(2005)。The Market Pricing of Accruals Quality。Journal of Accounting and Economics，39(2)，295-327。  new window
59.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
60.Atiase, R. K.、Bamber, L. S.、Tse, S.(1989)。Timeliness of financial reporting, the firm size effect, and stock price reactions to annual earnings announcements。Contemporary Accounting Research，5(2)，526-552。  new window
61.Dechow, Patricia M.、Ge, Weili、Schrand, Catherine M.(2010)。Understanding earnings quality: A review of the proxies, their determinants and their consequences。Journal of Accounting and Economics，50(2/3)，344-401。  new window
62.DeBoskey, D. G.、Luo, Y.、Zhou, L.(2019)。CEO power, board oversight, and earnings announcement tone。Review of Quantitative Finance and Accounting，52(2)，657-680。  new window
63.Lee, H. Y.、Mande, V.、Son, M.(2015)。Are earnings announced early of higher quality?。Accounting and Finance，55(1)，187-212。  new window
64.Marshall, N. T.、Schroeder, J. H.、Yohn, T. L.(2019)。An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market's Response to Earnings。Contemporary Accounting Research，36(4)，2035-2068。  new window
65.Pawlewicz, Robert(2018)。The Effect of Regulation on the Timeliness and Perceived Reliability of Earnings Announcements。Contemporary Accounting Research，35(4)，1675-1701。  new window
66.Chapman, K.(2018)。Earnings Notifications, Investor Attention, and the Earnings Announcement Premium。Journal of Accounting and Economics，66(1)，222-243。  new window
67.Dubinsky, Andrew、Johannes, Michael、Kaeck, Andreas、Seeger, Norman J.(2019)。Option Pricing of Earnings Announcement Risks。The Review of Financial Studies，32(2)，646-687。  new window
68.Garven, S. A.(2015)。The Effects of Board and Audit Committee Characteristics on Real Earnings Management: Do Boards and Audit Committees Play A Role in its Promotion or Constraint?。Academy of Accounting and Financial Studies Journal，19(1)，67-84。  new window
69.Henry, Elaine、Peytcheva, Marietta(2018)。Earnings-announcement Narrative and Investor Judgment。Accounting Horizons，32(3)，123-143。  new window
70.Jaggi, B.、Tsui, J.(1999)。Determinants of Audit Report Lag: Further Evidence from Hong Kong。Accounting and Business Research，30(1)，17-28。  new window
71.Jain, Archana、Jain, Chinmay、Jiang, Christine X.(2019)。Early Movers Advantage? Evidence from Short Selling during After-Hours on Earnings Announcement Days。Financial Review，54(2)，235-264。  new window
72.Lawrence, A.、Ryans, J.、Sun, E.、Laptev, N.(2018)。Earnings Announcement Promotions: A Yahoo Finance Field Experiment。Journal of Accounting and Economics，66(2/3)，399-414。  new window
73.Michaely, R.、Rubin, A.、Vedrashko, A.(2016)。Further Evidence on the Strategic Timing of Earnings News: Joint Analysis of Weekdays and Times of Day。Journal of Accounting and Economics，62(1)，24-45。  new window
74.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
75.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
76.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
77.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
78.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
79.Gunny, Katherine A.(2010)。The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks。Contemporary Accounting Research，27(3)，855-888。  new window
80.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
81.Larcker, David F.、Richardson, Scott Anthony、Tuna, İrem(2007)。Corporate governance, accounting outcomes, and organizational performance。The Accounting Review，82(4)，963-1008。  new window
82.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。  new window
83.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics，25(1)，35-67。  new window
84.許崇源、陳昭蓉(20081200)。員工分紅、公司治理與未來績效。中山管理評論，16(4)，671-701。new window  延伸查詢new window
85.Lobo, G. J.、Zhou, J.(2001)。Disclosure quality and earnings management。Asia-Pacific Journal of Accounting and Economics，8(1)，1-20。  new window
86.Pearce, John A. II、Zahra, Shaker A.(1992)。Board composition from a strategic contingency perspective。Journal of Management Studies，29(4)，411-438。  new window
87.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review，77(Suppl. 1)，35-59。  new window
88.Bamber, E. M.、Bamber, L. S.、Schoderbek, M. P.(1993)。Audit Structure and Other Determinants of Audit Report Lag: An Empirical Analysis。Auditing: A Journal of Practice & Theory，12(1)，1-23。  new window
89.Knechel, W. R.、Payne, J. L.(2001)。Additional Evidence on Audit Report Lag。Auditing: A Journal of Practice & Theory，20(1)，137-146。  new window
90.Raghunandan, K.、Rama, D. V.(1995)。Audit Reports for Companies in Financial Distress: Before and after SAS No.59。Auditing: A Journal of Practice & Theory，14(1)，50-63。  new window
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92.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
93.Carcello, J. V.、Hermanson, D. R.、Huss, H. F.(1995)。Temporal Changes in Bankruptcy-related Reporting。Auditing: A Journal of Practice & Theory，14(2)，133-143。  new window
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會議論文
1.吳清在、鄭莉(2005)。以財務危機警訊公司探討會計師出具繼續經營疑慮意見之傾向。2005年財務金融學會年會暨學術論文研討會，成功大學 。臺南。  延伸查詢new window
研究報告
1.Kim, B. H.、Lisic, L. L.、Pevzner, M.(2010)。Debt covenant slack and real earnings management。American University。  new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。  new window
圖書
1.Kieso, D. E.、Weygandt, J. J.、Warfield, T. D.(2018)。Intermediate Accounting。John Wiley & Sons。  new window
圖書論文
1.Thalassinos, E.、Liapis, K.、Thalassinos, J.(2014)。The Role of the Rating Companies in the Recent Financial Crisis in the Balkan and Black Sea Area。Economic Crisis in Europe and the Balkans。  new window
 
 
 
 
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