臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：審計公費對臺灣上市櫃公司舉債之影響
書刊名：樹德科技大學學報
作者：李明德／張玲玲／謝佩蓁 引用關係
作者(外文)：Lee, Ming-te／Chang, Ling-ling／Hsieh, Pei-chen
出版日期：2020
卷期：22:2
頁次：頁19-39
主題關鍵詞：審計訂價；舉債融資；BIG 4會計師；臺灣公司；Audit fees；Firm leverage；Big four auditor；Taiwanese firm
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:169
  • 點閱點閱:4
期刊論文
1.Mahajan, A.、Tartaroglu, S.(2008)。Equity Market Timing and Capital Structure: International Evidence。Journal of Banking and Finance，32，754-766。  new window
2.簡俱揚、陳玉梅(20090500)。產業審計專家與獨立董監事對新發行公司債資金成本的影響。當代會計，10(1)，99-130。new window  延伸查詢new window
3.王克陸、彭雅惠(20010500)。代理成本與企業融資決策--臺灣上市公司的驗證。管理與資訊學報，6，1-13。new window  延伸查詢new window
4.Maloney, M. T.、McCormick, R. E.、Mitchell, M. L.(1993)。Managerial decision making and capital structure。The Journal of Business，66(2)，189-217。  new window
5.Ruland, W.、Zhou, P.(2005)。Debt, diversification and valuation。Review of Quantitative Finance and Accounting，25(3)，277-291。  new window
6.Chang, X.、Dasgupta, S.、Hilary, G.(2009)。The effect of auditor quality on financing decisions。The Accounting Review，84(4)，1085-1117。  new window
7.Brown, D. T.、Ciochetti, B. A.、Riddiough, T. J.(2006)。Theory and Evidence on the Resolution of Financial Distress。Review of Financial Studies，19，1357-1397。  new window
8.Fosberg, R. H.(2004)。Agency Problems and Debt Financing: Leadership Structure Effects, Corporate Governance。International Journal of Business in Society，4，31-38。  new window
9.Garvey, G. T.(1992)。Leverage the Underinvestment Problem: How High Debt and Management Shareholders Solve the Agency Costs of Free Cash Flow。Journal of Financial Research，15，149-165。  new window
10.Giambona, E.、Harding, J. P.、Sirmans, C. F.(2008)。Explaining the Variation in REIT Capital Structure: The Role of Asset Liquidation Value。Real Estate Economics，36，111-137。  new window
11.Graham, J. R.、Leary, M. T.(2011)。A Review of Empirical Capital Structure Research and Directions for the Future。Annual Review of Financial Economics，3(1)，309-345。  new window
12.Israel, R.(1992)。Capital and Ownership Structure, and the Market for Corporate Control。Review of Financial Studies，5，181-198。  new window
13.Myers, S. C.(1977)。Determinates of Corporate Borrowing。Journal of Financial Economics，5(2)，147-175。  new window
14.周賢榮、楊筑安、李臻勳、許慧琳(20080700)。企業價值與最佳資本結構之實證研究：以1987年至2007年臺灣50為例。朝陽商管評論，7(3)，45-72。new window  延伸查詢new window
15.Mitra, S.、Deis, D. R.、Hossain, M.(2009)。The association between audit fees and reported earnings quality in pre- and post-Sarbanes-Oxley regimes。Review of Accounting and Finance，8(3)，232-252。  new window
16.Srinidhi, Bin N.、Gul, Ferdinand A.(2007)。The differential effects of auditors' nonaudit and audit fees on accrual quality。Contemporary Accounting Research，24(2)，595-629。  new window
17.鄭伶如(20080600)。公司治理、資本結構與公司價值關係之研究。文大商管學報，13(1)，65-91。new window  延伸查詢new window
18.Stonehill, Arthur、Beekhuisen, Theo、Wright, Richard、Remmers, Lee、Toy, Norman、Pares, Antonio、Shapiro, Alan、Egan, Douglas、Bates, Thomas(1975)。Financial Goals and Debt Ratio Determinants: A Survey of Practice in Five Countries。Financial Management，4(3)，27-41。  new window
19.Francis, J. R.、Yu, M. D.(2009)。Big 4 office size and audit quality。The Accounting Review，84(5)，1521-1552。  new window
20.許美滿、吳壽山、鍾惠民、林怡群(20041200)。控制股東代理問題對公司價值之影響與舉債之監督效果分析。會計與公司治理，1(2)，67-90。new window  延伸查詢new window
21.Choi, J. H.、Kim, J. B.、Liu, X.、Simunic, D. A.(2008)。Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence。Contemporary Accounting Research，25(1)，55-99。  new window
22.王貞靜、張瑀珊、林凱薰、王泰昌(20120100)。審計品質與資訊不對稱之關聯性。中華會計學刊，8(1)，89-140。new window  延伸查詢new window
23.Altman, E. I.(1984)。A Further Empirical Investigation of the Bankruptcy Cost Question。The Journal of Finance，39(4)，1067-1089。  new window
24.Campbell, T. S.、Kracaw, W. A.(1990)。Corporate risk management and the incentive effect of debt。Journal of Finance，45，1673-1684。  new window
25.Smith, C. W.、Stulz, R. M.(1985)。The determinates of firms, hedging policies。Journal of Financial and Quantitative Analysis，20(4)，391-406。  new window
26.Abor, J.(2007)。Corporate Governance and Financing Decisions of Ghanaian Listed Firms。Corporate Governance: International Journal of Business in Society，7(1)，83-92。  new window
27.Frank, Murray Z.、Goyal, Vidhan K.(2009)。Capital Structure Decisions: Which Factors Are Reliably Important?。Financial Management，38(1)，1-37。  new window
28.Solomon, Jill F.、Lin, Shih Wei、Norton, Simon D.、Solomon, Aris(2003)。Corporate Governance in Taiwan: Empirical Evidence from Taiwanese Company Directors。Corporate Governance: An International Review，11(3)，235-248。  new window
29.溫育芳、楊鈞棠(20120600)。公司治理與舉債融資在降低代理問題替代性之探討。臺灣銀行季刊，63(2)，108-130。new window  延伸查詢new window
30.洪榮華、陳香如、柯璟瑩(20051000)。從代理理論的角度探討董事會特性、股權結構與負債之關聯性。管理與系統，12(4)，33-53。new window  延伸查詢new window
31.Francis, J. R.、Reichelt, K.、Wang, D.(2005)。The pricing of national and city-specific reputations for industry expertise in the US audit market。The Accounting Review，80(1)，113-136。  new window
32.Carcello, Joseph V.、Hermanson, Dana R.、Neal, Terry L.、Riley, Richard A. Jr.(2002)。Board characteristics and audit fees。Contemporary Accounting Research，19(3)，365-384。  new window
33.Leland, H. E.、Pyle, D. H.(1977)。Information asymmetries, financial structure and financial intermediation。Journal of Finance，32(2)，371-388。  new window
34.楊淑媛、廖四郎、黃瑞靜(20000300)。從動態資本結構模型探討臺灣產業最適資本結構。亞太經濟管理評論，3(2)，41-64。new window  延伸查詢new window
35.Stanley, J. D.、Dezoort, F. Todd(2007)。Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects。Journal of Accounting and Public Policy，26(2)，131-159。  new window
36.Smith, C.、Warner, J.(1979)。On financial contracting。Journal of Financial Economics，7，117-161。  new window
37.Maksimovic, Vojislav、Zeclmer, Josef(1991)。Debt, agency costs, and industry equilibrium。The Journal of Finance，46(5)，1619-1643。  new window
38.Beatty, Randolph P.(1989)。Auditor reputation and the pricing of initial public offerings。The Accounting Review，64(4)，693-709。  new window
39.張元、葉清雄(20140900)。忙碌董事、風險承擔與債務資金成本。兩岸金融季刊，2(3)，1-54。new window  延伸查詢new window
40.Arellano, Manuel、Bond, Stephen(1991)。Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations。Review of Economic Studies，58，277-297。  new window
41.Aobdia, Daniel、Lin, Chan-Jane、Petacchi, Reining(2015)。Capital market consequences of audit partner quality。The Accounting Review，90(6)，2143-2176。  new window
42.Bradley, M.、Jarrell, G.、Kia, E. H.(1984)。On the Existence of an Optimal Capital Structure: Theory and Evidence。The Journal of Finance，39(3)，857-878。  new window
43.Myers, S.、Majluf, N.(1984)。Corporate financing decisions when firms have investment information that investors do not。Journal of Financial Economics，13，187-221。  new window
44.Lemmon, Michael L.、Roberts, Michael R.、Zender, Jaime F.(2008)。Back to the beginning: Persistence and the cross-section of corporate capital structure。Journal of Finance，63(4)，1575-1608。  new window
45.Hope, O. K.、Kang, T.、Thomas, Wayne B.、Yoo, Y. K.(2009)。Impact of excess auditor remuneration on cost of equity capital around the world。Journal of Accounting, Auditing and Finance，24(2)，177-210。  new window
46.Modigliani, F.、Miller, M. H.(1958)。The Cost of Capital, Corporate Finance and the Theory of Investment。American Economic Review，48(3)，261-297。  new window
47.周玲臺、王雅芳、林家駿(20170700)。財務報表重編與審計公費。會計評論，65，83-116。new window  延伸查詢new window
48.林昭伶(20171200)。我國審計市場競爭與審計品質之關聯性研究。商管科技季刊，18(4)，431-473。new window  延伸查詢new window
49.Francis, J. R.、Wang, D.(2007)。The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World。Contemporary Accounting Research，25(1)，157-191。  new window
50.Stulz, René M.(1990)。Managerial Discretion and Optimal Financing Policies。Journal of Financial Economics，26(1)，3-27。  new window
51.Berger, Philip G.、Ofek, Eli、Yermack, David L.(1997)。Managerial Entrenchment and Capital Structure Decisions。Journal of Finance，52(4)，1411-1438。  new window
52.Rajan, Raghuram G.、Zingales, Luigi(1995)。What Do We Know about Capital Structure? Some Evidence from International Data。The Journal of Finance，50(5)，1421-1460。  new window
53.Hausman, Jerry A.(1978)。Specification tests in econometrics。Econometrica: Journal of the Econometric Society，46(6)，1251-1271。  new window
54.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
55.Graham, John R.、Harvey, Campbell R.(2001)。The Theory and Practice of Corporate Finance: Evidence from the Field。Journal of Financial Economics，60(2/3)，187-243。  new window
56.Agrawal, Anup、Knoeber, Charles R.(1996)。Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders。The Journal of Financial and Quantitative Analysis，31(3)，377-397。  new window
57.劉維琪、劉玉珍(19890700)。融資順位理論之發展與實證。管理評論，8，7-22。new window  延伸查詢new window
58.Causholli, M.、Knechel, R. W.(2012)。Lending relationships, auditor quality and debt costs。Managerial Auditing Journal，27(6)，550-572。  new window
59.DeAngelo, H.、Roll, R. W.(2015)。How Stable are Corporate Capital Structures?。Journal of Finance，70(1)，373-418。  new window
60.Gandía, J. L.、Huguet, D.(2020)。Audit fees and cost of debt: differences in the credibility of voluntary and mandatory audits。Economic Research-Ekonomska Istraživanja，33(1)，3071-3092。  new window
61.李明德(20150300)。創投融資對臺灣上市櫃公司舉債之影響。兩岸金融季刊，3(1)，67-98。new window  延伸查詢new window
62.李明德(20150800)。公司治理、全球金融風暴和公司舉債：董事會規模對舉債有影響嗎？。臺灣管理學刊，15(2)，25-47。new window  延伸查詢new window
63.李明德(20191200)。全球金融危機、董監事責任險和投資不足--來自臺灣公司的研究。真理財經學報，29，1-30。new window  延伸查詢new window
64.Vakilifard, H. R.、Gerayli, M. S.、Yanesari, A. M.、Ma'atoofi, A. R.(2011)。Effect of corporate governance on capital structure: Case of the Iranian listed firms。European Journal of Economics, Finance and Administrative Sciences，35，165-172。  new window
65.Yen, J. C.、Lim, J. H.、Wang, T.、Hsu, C.(2018)。The impact of audit firms' characteristics on audit fees following information security breaches。Journal of Accounting and Public Policy，37(6)，489-507。  new window
66.葉銀華、邱顯比(19960800)。資本結構、股權結構與公司價值關聯性之實證研究：代理成本理論。臺大管理論叢，7(2)，57-89。new window  延伸查詢new window
67.Rajan, Raghuram、Servaes, Henri、Zingales, Luigi(2000)。The Cost of Diversity: The Diversification Discount and Inefficient Investment。The Journal of Finance，55(1)，35-80。  new window
68.Fama, Eugene F.(1980)。Agency Problems and the Theory of the Firm。Journal of Political Economy，88(2)，288-307。  new window
69.Francis, J. R.(2004)。What do we know about audit quality?。The British Accounting Review，36(4)，345-368。  new window
70.Demsetz, Harold(1983)。The structure of Ownership and the Theory of the Firm。The Journal of Law & Economics，26(2)，375-390。  new window
71.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
72.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review，76(2)，323-329。  new window
73.Scharfstein, David S.、Stein, Jeremy C.(2000)。The dark side of internal capital markets: Divisional rent-seeking and inefficient investment。Journal of Finance，55(6)，2537-2564。  new window
74.Baker, Malcolm P.、Wurgler, Jeffrey(2002)。Market Timing and Capital Structure。The Journal of Finance，57(1)，1-32。  new window
75.DeAngelo, Harry、Masulis, Ronald W.(1980)。Optimal Capital Structure under Corporate and Personal Taxation。Journal of Financial Economics，8(1)，3-29。  new window
76.Modigliani, Franco、Miller, Merton H.(1963)。Corporate Income Taxes and the Cost of Capital: A Correction。American Economic Review，53(3)，433-443。  new window
77.Myers, Stewart C.(1984)。The Capital Structure Puzzle。Journal of Finance，39(3)，574-592。  new window
78.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
研究報告
1.簡俱揚、陳玉梅(2006)。審計品質與獨立董監事對新發行公司債資金成本的影響。  延伸查詢new window
圖書
1.Wooldridge, Jeffrey M.(2002)。Economic Analysis of Cross Section and Panel Data。MIT Press。  new window
2.Gujarati, D. N.、Porter, D. C.(2009)。Basic econometrics。New York：McGraw-Hill。  new window
單篇論文
1.Bhatia, A.，Ali, M. J.，Balachandran, B.，Jurdi, D.(2015)。Audit fees and capital structure decision，https://tarjomefa.com/wp-content/uploads/2017/08/7500-English-TarjomeFa.pdf。  new window
圖書論文
1.Stock, James H.、Yogo, Motohiro(2005)。Testing for Weak Instruments in Linear IV Regression。Identification and Inference for Econometric Models: Essays in Honor of Thomas Rothenberg。Cambridge University Press。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：253（臺灣：251，外國：2） ／ 本年度總使用人次：1385896 ／ 訪客人次（自102年09月）：67193270
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上