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題名:Identify the Characteristics of Firms Restating the Financial Reports by Data Mining Techniques
書刊名:管理與系統
作者:邱安安 引用關係黃劭彥黃柏森林佳慧
作者(外文):Chiu, An-anHuang, Shaio-yanHuang, Po-senLin, Jia-hui
出版日期:2020
卷期:27:4
頁次:頁363-386
主題關鍵詞:資料探勘決策數分群演算法財務重編Data miningDecision treeClustering algorithmsFinancial restatement
原始連結:連回原系統網址new window
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  • 點閱點閱:5
期刊論文
1.Ettredge, M.、Scholz, S.、Smith, K. R.、Sun, L.(2010)。How do restatements begin? Evidence of earnings management preceding restated financial reports。Journal of Business Finance and Accounting,37(3/4),332-355。  new window
2.Young, Chaur-Shiuh、Tsai, Liu-Ching、Hsu, Hui-Wen(2008)。The Effect of Controlling Shareholders' Excess Board Seats Control on Financial Restatements: Evidence From Taiwan。Review of Quantitative Finance and Accounting,30(3),297-314。  new window
3.Arthaud-Day, Marne L.、Certo, S. Trevis、Dalton, Catherine M. D.、Dalton, Dan R.(2006)。A Changing of the Guard: Executive and Director Turnover Following Corporate Financial Restatements。Academy of Management Journal,49(6),1119-1136。  new window
4.Gordon, Lawrence A.、Loeb, Martin P.、Tseng, Chih-Yang(2009)。Enterprise risk management and firm performance: a contingency perspective。Journal of Accounting and Public Policy,28(4),301-327。  new window
5.Akhigbe, Aigbe、Kudla, Ronald J.、Madura, Jeff(2005)。Why are some corporate earnings restatements more damaging?。Applied Financial Economics,15(5),327-336。  new window
6.Solomon, Ira、Shields, Michael D.、Whittington, O. Ray(1999)。What do industry-specialist auditors know?。Journal of Accounting Research,37(1),191-208。  new window
7.Premkumar, G.、Ramamurthy, K.、Saunders, C. S.(2005)。Information processing view of organizations: An exploratory examination of fit in the context of interorganizational relationships。Journal of Management Information Systems,22(1),257-294。  new window
8.Desai, Hemang、Hogan, Chris E.、Wilkins, Michael S.(2006)。The reputational penalty for aggressive accounting: earnings restatements and management turnover。The Accounting Review,81(1),83-112。  new window
9.Wilson, W. M.(2008)。An empirical analysis of the decline in the information content of earnings following restatements。The Accounting Review,83(2),519-548。  new window
10.Paulraj, A.、Chen, I. J.(2007)。Environmental Uncertainty and Strategic Supply Management: A Resource Dependence Perspective and Performance Implications。The Journal of Supply Chain Management,43(3),29-42。  new window
11.Chang, W. C.、Chen, Y. S.、Chou, L. T. L.、Ko, C. H.(2016)。Audit Partner Disciplinary Actions and Financial Restatements。Abacus: A Journal of accounting, Finance and Business Studies,52(2),286-318。  new window
12.Bhimani, A.(2009)。Risk Management, Corporate Governance and Management Accounting: Emerging Interdependencies。Management Accounting Research,20(1),2-5。  new window
13.Chen, X.、Cheng, Q.、Lo, A. K.(2013)。Is the Decline in the Information Content of Earnings Following Restatements Short-Lived?。The Accounting Review,89(1),177-207。  new window
14.Dincer, H.、Hacioglu, U.、Tatoglu, E.、Delen, D.(2016)。A Fuzzy-Hybrid Analytic Model to Assess Investors' Perceptions for Industry Selection。Decision Support Systems,86(1),24-34。  new window
15.Dutta, I.、Dutta, S.、Raahemi, B.(2017)。Detecting Financial Restatements using Data Mining Techniques。Expert Systems with Applications,90,374-393。  new window
16.Eshagniya, A.、Eshagniya, A.、Salehi, M.、Salehi, M.(2017)。The Impact of Financial Restatement on Auditor Changes: Iranian Evidence。Asia Pacific Journal of Innovation and Entrepreneurship,11(3),366-390。  new window
17.Hope, O. K.、Wang, J.(2018)。Management Deception, Big-Bath Accounting, and Information Asymmetry: Evidence from Linguistic Analysis。Accounting, Organizations and Society,70,33-51。  new window
18.Lu, Y. H.、Lin, Y. C.、Lin, Y. L.(2016)。Going Concern Opinion: Application of Data Mining Technologies。Journal of Accounting Review,63,77-108。  new window
19.Lee, C. H.、Lusk, E.、Halperin, M.(2014)。Content Analysis for Detection of Reporting Irregularities: Evidence from Restatements during the SOX Era。Journal of Forensic and Investigative Accounting,6(1),99-122。  new window
20.Lungeanu, R.、Paruchuri, S.、Tsai, W.(2018)。Stepping across for Social Approval: Ties to Independent Foundations' Boards after Financial Restatement。Strategic Management Journal,39(4),1163-1187。  new window
21.Ma, C.、Li, B.、Dong, N.(2019)。Do Chinese Listed Firms Actively Alter the Design of Pay-Performance Sensitivity Following Financial Restatement?。Asia-Pacific Journal of Accounting & Economics,26(4),382-408。  new window
22.Sun, Jinghui、Kent, Pamela、Qi, Baolei、Wang, Jiwei(2019)。Chief Financial Officer Demographic Characteristics and Fraudulent Financial Reporting in China。Accounting & Finance,59(4),2705-2734。  new window
23.Throckmorton, C. S.、Mayew, W. J.、Venkatachalam, M.、Collins, L. M.(2015)。Financial Fraud Detection Using Vocal, Linguistic and Financial Cues。Decision Support Systems,74(1),78-87。  new window
24.Tsai, C. F.、Tsai, C. T.、Hung, C. S.、Hwang, P. S.(2011)。Data Mining Techniques for Identifying Students at Risk of Failing A Computer Proficiency Test Required for Graduation。Australasian Journal of Educational Technology,27(3),481-498。  new window
25.Switzer, L. N.、Wang, J.(2017)。An Event Based Approach for Quantifying the Effects of Securities Fraud in the IT Industry。Information Systems Frontiers,19(3),457-467。  new window
26.Zhizhong, H.、Juan, Z.、Yanzhi, S.、Wenli, X.(2011)。Does Corporate Governance Affect Restatement of Financial Reporting? Evidence From China。Nankai Business Review International,2(3),289-302。  new window
27.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
28.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
29.Kinney, William R. Jr.、McDaniel, Linda S.(1989)。Characteristics of Firms Correcting Previously Reported Quarterly Earnings。Journal of Accounting and Economics,11(1),71-93。  new window
30.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
31.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。  new window
32.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
33.Cohen, Daniel A.、Dey, Aiyesha、Lys, Thomas Z.(2008)。Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods。The Accounting Review,83(3),757-787。  new window
34.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review,71(4),443-465。  new window
35.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
36.Palmrose, Zoe-Vonna、Richardson, Vernon J.、Scholz, Susan(2004)。Determinants of Market Reactions to Restatement Announcements。Journal of Accounting and Economics,37(1),59-89。  new window
會議論文
1.Ultsch, A.、Siemon, H. P.(1990)。Kohonen's self organizing feature maps for exploratory data analysis。The International Neural Network Conference。Dordrecht。305-308。  new window
研究報告
1.Baber, W. R.、Kang, S. H.、Liang, L.、Zhu, Z.(2009)。Shareholder rights, corporate governance and accounting restatement。Georgetown University。  new window
2.Richardson, S. A.、Tuna, A.、Wu, M.(2002)。Predicting Earnings Management: The Case of Earnings restatements。  new window
3.Palmrose, Zoe-Vonna、Scholz, Susan W.(2000)。Restated Financial Statements and Auditor Litigation。  new window
圖書
1.Han, Jiawei、Kamber, Micheline(2006)。Data Mining: Concepts and Techniques。San Francisco:Morgan Kaufmann Publishers。  new window
單篇論文
1.Anderson, K. L.,Yohn, T. L.(2002)。The Effect of 10K Restatements on Firm Value, Information Asymmetries, and Investors' Reliance on Earnings。  new window
 
 
 
 
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