:::

詳目顯示

回上一頁
題名:The Relation between Financial Statement Quality and Dividend Payout: The Role of Information Asymmetry
書刊名:Corporate Management Review
作者:戴怡蕙戴怡蕙
作者(外文):Tai, Yi-huiYi-Hui Tai
出版日期:2020
卷期:40:1
頁次:頁77-126
主題關鍵詞:財務報表品質股利資訊不對稱實質盈餘管理應計盈餘管理Financial statement qualityDividendInformation asymmetryReal earnings managementAccruals 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(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:59
  • 點閱點閱:7
期刊論文
1.Johnson, S.、La Porta, R. L.、Lopez-De-Silanes, F.、Shleifer, A.(2000)。Tunnelling。The American Economic Review,90(2),22-27。  new window
2.Jayaraman, S.(2008)。Earnings volatility, cash flow volatility, and informed trading。Journal of Accounting Research,46(4),809-851。  new window
3.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
4.Bushman, Robert M.、Piotroski, Joseph D.、Smith, Abbie J.(2005)。Insider Trading Restrictions and Analysts' Incentives to Follow Firms。Journal of Finance,60(1),35-66。  new window
5.Cullinan, C. P.、Wang, F.、Wang, P.、Zhang, J.(2012)。Ownership structure and accounting conservatism in China。Journal of International Accounting, Auditing and Taxation,21(1),1-16。  new window
6.Conyon, Martin J.、He, Lerong(2011)。Executive compensation and corporate governance in China。Journal of Corporate Finance,17(4),1158-1175。  new window
7.Michaely, Roni、Roberts, Michael R.(2012)。Corporate dividend policies: Lessons from private firms。The Review of Financial Studies,25(3),711-746。  new window
8.Ramalingegowda, S.、Wang, C. S.、Yu, Y.(2013)。The role of financial reporting quality in mitigating the constraining effect of dividend policy on investment decisions。The Accounting Review,88(3),1007-1039。  new window
9.Skinner, Douglas J.、Soltes, Eugene F.(2009)。What do dividends tell us about earnings quality?。Review of Accounting Studies,16(1),1-28。  new window
10.Hope, Ole-Kristian、Thomas, Wayne B.(2008)。Managerial empire building and firm disclosure。Journal of Accounting Research,46(3),591-626。  new window
11.Lin, Y. C.、Huang, S. Y.、Sin, Y. C.、Shih, C. C.(2007)。Determinants of the timeliness of corporate semi-annual reports。Journal of Contemporary Accounting,8(1),85-112。  new window
12.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
13.Harris, M.、Raviv, A.(1988)。Corporate Governance: Voting Rights and Majority Rules。Journal of Financial Economics,20,203-235。  new window
14.Masulis, R. W.、Mobbs, S.(2011)。Are all inside directors the same? Evidence from the external directorship market。Journal of Finance,66(3),823-872。  new window
15.DeAngelo, Harry、DeAngelo, Linda、Stulz, Rene M.(2006)。Dividend Policy and the Earned/Contributed Capital Mix: A Test of the Life-Cycle Theory。Journal of Financial Economics,81(2),227-254。  new window
16.Givoly, D.、Palmon, D.(1982)。Timeliness of Annual Earnings Announcements: Some Empirical Evidence。Accounting Review,57(3),486-508。  new window
17.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
18.Firth, M.、Fung, P. M. Y.、Rui, O. M.(2006)。Corporate performance and CEO compensation in China。Journal of Corporate Finance,12(4),693-714。  new window
19.王錦瑩、陳隆麒、劉玉珍(20060700)。股票購回對股利政策變動宣告效果之影響。管理評論,25(3),93-117。new window  延伸查詢new window
20.陳明進、陳真伶(20101200)。企業營運總部租稅優惠對境外股利匯回之影響。臺大管理論叢,21(1),279-308。new window  延伸查詢new window
21.Allen, F.、Bernardo, A. E.、Welch, I.(2000)。A Theory of Dividends based on Tax Clienteles。The Journal of Finance,55(6),2499-2536。  new window
22.Dhaliwal, D. S.、Erickson, M.、Trezevant, R.(1999)。A test of the theory of tax clienteles for dividend policies。National Tax Journal,52(2),179-194。  new window
23.Aslan, H.、Kumar, P.(2012)。Strategic ownership structure and the cost of debt。The Review of Financial Studies,25(7),2257-2299。  new window
24.Chen, Yu-Ju、Hsieh, Tsun-Jui(2011)。Inside ownership of business group and affiliated firm earnings management: The effects of international diversification and family tie。Journal of Management,28(1),65-80。  new window
25.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
26.Fenn, George W.、Liang, Nellie(2001)。Corporate Payout Policy and Managerial Stock Incentives。Journal of Financial Economics,60(1),45-72。  new window
27.Rozeff, Michael S.(1982)。Growth, beta and agency costs as determinants of dividend payout ratios。Journal of Financial Research,5(3),249-259。  new window
28.Lang, Larry H. P.、Litzenberger, Robert H.(1989)。Dividend Announcements Cash Flow Signalling vs. Free Cash Flow Hypothesis?。Journal of Financial Economics,24(1),181-191。  new window
29.Grossman, Sanford J.、Hart, Oliver D.(1988)。One share-one vote and the market for corporate control。Journal of Financial Economics,20(1),175-202。  new window
30.Pruitt, S. W.、Gitman, L. J.(1991)。The interactions between the investment, financing, and dividend decisions of major US firms。Financial Review,26(3),409-430。  new window
31.Brav, Alon、Graham, John R.、Harvey, Campbell R.、Michaely, Roni(2005)。Payout policy in the 21st century。Journal of Financial Economics,77(3),483-527。  new window
32.Fernandes, N.、Ferreira, M. A.(2009)。Insider trading laws and stock price informativeness。Review of Financial Studies,22(5),1845-1887。  new window
33.Gopalan, Radhakrishnan、Jayaraman, Sudarshan(2012)。Private control benefits and earnings management: Evidence from insider controlled firms。Journal of Accounting Research,50(1),117-157。  new window
34.Hicks, J. R.(1935)。A Suggestion for Simplifying the Theory of Money。Economica,2(5),1-19。  new window
35.Bharath, Sreedhar T.、Sunder, Jayanthi、Sunder, Shyam V.(2008)。Accounting quality and debt contracting。The Accounting Review,83(1),1-28。  new window
36.Francis, Jennifer、LaFond, Ryan、Olsson, Per M.、Schipper, Katherine(2004)。Costs of equity and earnings attributes。The Accounting Review,79(4),967-1010。  new window
37.Cheng, Mei、Dhaliwal, Dan、Zhang, Yuan(2013)。Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?。Journal of Accounting and Economics,56(1),1-18。  new window
38.Zellner, Arnold(1962)。An Efficient Method of Estimating Seemingly Unrelated Regressions and Tests for Aggregation Bias。Journal of the American Statistical Association,57(298),348-368。  new window
39.Dewenter, K. L.、Warther, V. A.(1998)。Dividends, Asymmetric Information, and Agency Conflicts: Evidence from a Comparison of the Dividend Policies of Japanese and U. S. Firms。The Journal of Finance,53(3),879-904。  new window
40.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
41.Miller, Merton H.、Modigliani, Franco(1961)。Dividend Policy, Growth, and the Valuation of Shares。The Journal of Business,34(4),411-433。  new window
42.Bushman, Robert M.、Smith, Abbie J.(2001)。Financial accounting information and corporate governance。Journal of Accounting and Economics,32(1-3),237-333。  new window
43.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
44.Hu, Aidong、Kumar, Praveen(2004)。Managerial entrenchment and payout policy。Journal of Financial and Quantitative Analysis,39(4),759-790。  new window
45.Blundell, Richard W.、Bond, Stephen R.(1998)。Initial Conditions and Moment Restrictions in Dynamic Panel Data Models。Journal of Econometrics,87(1),115-143。  new window
46.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
47.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
48.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
49.Becker, B.、Cronqvist, H.、Fahlenbrach, R.(2011)。Estimating the effects of large shareholders using a geographic instrument。Journal of Financial and Quantitative Analysis,46(4),907-942。  new window
50.詹家昌、張永和、許惠雯(20160600)。股利發放率可作為融資限制之衡量指標嗎?。證券市場發展季刊,28(2)=110,37-70。new window  延伸查詢new window
51.Hail, L.、Tahoun, A.、Wang, C.(2014)。Dividend Payouts and Information Shocks。Journal of Accounting Research,52(2),403-456。  new window
52.John, K.、Knyazeva, A.、Knyazeva, D.(2011)。Does geography matter? Firm location and corporate payout policy。Journal of Financial Economics,101(3),533-551。  new window
53.John, K.、Knyazeva, A.、Knyazeva, D.(2015)。Governance and payout precommitment。Journal of Corporate Finance,33,101-117。  new window
54.Kalay, A.(2014)。International Payout Policy, Information Asymmetry, and Agency Costs。Journal of Accounting Research,52(2),457-472。  new window
55.Koo, David S.、Ramalingegowda, Santhosh、Yu, Young(2017)。The effect of financial reporting quality on corporate dividend policy。Review of Accounting Studies,22(2),753-790。  new window
56.Lee, H. Y.、Mande, V.、Son, M.(2015)。Are earnings announced early of higher quality?。Accounting and Finance,55(1),187-212。  new window
57.Ni, Y. S.、Liao, J. T.(2006)。The cost of debt and dividend policies of family firms: Empirical evidence for companies listed in TSE。Journal of Management and Systems,13(2),153-179。  new window
58.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
59.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance,54(2),471-517。  new window
60.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
61.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
62.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
63.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
64.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
65.Biddle, Gary C.、Hilary, Gilles、Verdi, Rodrigo S.(2009)。How does financial reporting quality relate to investment efficiency?。Journal of Accounting and Economics,48(2/3),112-131。  new window
66.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。  new window
67.Anderson, Ronald C.、Reeb, David M.(2003)。Founding-family ownership and firm performance: Evidence from the S&P 500。The Journal of Finance,58(3),1301-1328。  new window
68.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics,25(1),35-67。  new window
69.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
70.林穎芬、黃麗津、陳思源(20121200)。經理人薪酬、公司治理與現金股利政策。中山管理評論,20(4),1213-1251。new window  延伸查詢new window
71.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research,13(1),1-36。  new window
72.Jensen, Michael C.、Ruback, Richard S.(1983)。The market for corporate control: The scientific evidence。Journal of Financial Economics,11(1-4),5-50。  new window
73.Roodman, D.(2009)。How to do xtabond2: An introduction to difference and system GMM in Stata。The Stata Journal,9(1),86-136。  new window
74.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1998)。Law and Finance。Journal of Political Economy,106(6),1113-1155。  new window
75.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review,76(2),323-329。  new window
76.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
77.蔡信夫、鍾惠民、林詩韻(20031200)。控制股東代理問題與盈餘資訊內涵之關聯性研究--以臺灣上市公司為例。當代會計,4(2),143-167。new window  延伸查詢new window
78.Fama, Eugene F.、French, Kenneth R.(2002)。Testing Trade-Off and Pecking Order Predictions About Dividends and Debt。Review of Financial Studies,15(1),1-33。  new window
79.Lintner, John(1956)。Distribution of incomes of corporations among dividends, retained earnings, and taxes。American Economic Review,46(2),97-113。  new window
80.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
81.Faccio, Mara、Lang, Larry H. P.(2002)。The ultimate ownership of western european corporations。Journal of Financial Economics,65(3),365-395。  new window
82.Bertrand, Marianne、Mullainathan, Sendhil(2003)。Enjoying the Quiet Life? Corporate Governance and Managerial Preferences。Journal of Political Economy,111(5),1043-1075。  new window
83.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics,33(3),401-425。  new window
84.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
85.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
86.Diamond, Douglas W.、Verrecchia, Robert E.(1991)。Disclosure, Liquidity, and the Cost of Capital。The Journal of Finance,46(4),1325-1359。  new window
87.Hribar, Paul、Jenkins, Nicole Thorne(2004)。The effect of accounting restatements on earnings revisions and the estimated cost of capital。Review of Accounting Studies,9(2/3),337-356。  new window
88.Wooldridge, J. M.(2002)。Inverse Probability Weighted M-estimators for Sample Selection, Attrition and Stratification。Portuguese Economic Journal,1(2),117-139。  new window
研究報告
1.Claessens, S.、Djankov, S.、Klapper, L.(1999)。Resolution of corporate distress--Evidence from East Asia's Financial Crisis。The World Bank。  new window
2.Kim, B. H.、Lisic, L. L.、Pevzner, M.(2010)。Debt covenant slacks and real earnings management。Georage Mason University。  new window
圖書
1.DeAngelo, H.、DeAngelo, L.、Skinner, D. J.(2009)。Corporate payout policy。Boston, MA:Now Publishers Inc。  new window
2.Subrahmanyam, M. G.、Tang, D. Y.、Wang, S. Q.(2014)。Credit default swaps and corporate cash holdings。  new window
圖書論文
1.Bebchuk, L.、Kraakman, R.、Triantis, G.(2000)。Stock pyramids, cross-ownership, and dual class equity: the creation and agency costs of separating control from cash flow rights。Concentrated Corporate Ownership。Chicago:University of Chicago Press。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關著作
 
QR Code
QRCODE