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題名:企業生命週期與實質盈餘管理的關聯性
書刊名:會計與公司治理
作者:程心瑤李馨蘋林億欣
作者(外文):Cheng, Hsin-yaoLi, Hsin-pingLin, Yi-shin
出版日期:2019
卷期:14:2
頁次:頁1-27
主題關鍵詞:企業生命週期實質盈餘管理Firm life cycleReal earnings management
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:159
  • 點閱點閱:6
期刊論文
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3.Cohen, D. A.、Mashruwala, R.、Zach, T.(2010)。The use of advertising activities to meet earnings benchmarks: Evidence from monthly data。Review of Accounting Studies,15(4),808-832。  new window
4.柯承恩、陳耀宗、吳姍穎(20100500)。董監事治理與盈餘管理之關連性研究。會計學報,2(2),25-59。new window  延伸查詢new window
5.湯麗芬、廖秀梅、李建然(20140900)。董監事暨重要職員責任保險對管理階層盈餘管理行為之影響。經濟論文,42(3),331-368。new window  延伸查詢new window
6.Gupta, M.、Pevzner, M.、Seethamraju, C.(2010)。The implications of absorption cost accounting and production decisions for future firm performance and valuation。Contemporary Accounting Research,27(3),889-922。  new window
7.張文瀞(20011100)。審計品質對上市公司盈餘管理之影響。當代會計,2(2),195-214。new window  延伸查詢new window
8.DeAngelo, H.、DeAngelo, L.、Stulz, R. 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
9.Graves, Samuel B.、Waddock, Sandra A.(1990)。Institutional ownership and control: implication for long-term corporate strategy。Academy of Management Executive,4(1),75-83。  new window
10.Healy, Paul M.、Palepu, Krishna G.(1993)。The Effect of Firms' Financial Disclosure Strategies on Stock Prices。Accounting Horizons,7(1),1-11。  new window
11.Hitt, M. A.、Hoskisson, R. E.、Johnson, R. A.、Moesel, D. D.(1996)。The Market for Corporate Control and Firm Innovation。Academy of Management Journal,39(5),1084-1119。  new window
12.Sankar, Mandira Roy、Subramanyam, K. R.(2001)。Reporting discretion and private information communication through earnings。Journal of Accounting Research,39(2),365-386。  new window
13.Bowen, Robert M.、DuCharme, Larry、Shores, D.(1995)。Stakeholders' Implicit Claims and Accounting Method Choice。Journal of Accounting and Economics,20(3),255-295。  new window
14.陳慶隆、周儀芳、王翰屏(20140900)。實質盈餘管理與會計資訊價值攸關性之關係--機構投資者中介角色之檢測。商管科技季刊,15(3),279-317。new window  延伸查詢new window
15.李永全、林秀柑、黃偉傑(20131000)。會計師事務所獨立性和專業能力對實質盈餘管理的影響。僑光學報,36,91-106。new window  延伸查詢new window
16.林瑞青、卓佳慶、賴筠婷、鄭栢岳(20120600)。再探策略聯盟資訊內涵之研究:生命週期觀點。會計審計論叢,2(1),31-60。new window  延伸查詢new window
17.曹壽民、連威豪、劉奕孜(20100700)。從企業生命週期探討應計項目異常現象。會計評論,51,107-142。new window  延伸查詢new window
18.Dickinson, Victoria(2011)。Cash flow patterns as a proxy for firm life cycle。The Accounting Review,86(6),1969-1994。  new window
19.金成隆、林修葳、邱煒恒(20050900)。研究發展支出與資本支出的價值攸關性:以企業生命週期論析。中山管理評論,13(3),617-643。new window  延伸查詢new window
20.邱垂昌、洪福讚(20081100)。在不同企業生命週期下智慧資本與企業價值關聯性之研究。當代會計,9(2),201-236。new window  延伸查詢new window
21.Osma, B. G.(2008)。Board Independence and Real Earnings Management: The Case of R&D Expenditure。Corporate Governance: An International Review,16(2),116-131。  new window
22.Moses, O. Douglas(1987)。Income Smoothing and Incentives: Empirical Tests Using Accounting Changes。The Accounting Review,62(2),358-377。  new window
23.林美鳳、吳琮璠、吳青松(20080400)。資訊科技投資與企業績效之關係--從企業生命週期論析。資訊管理學報,15(2),155-183。new window  延伸查詢new window
24.Quinn, Robert E.、Cameron, Kim S.(1983)。Organizational Life Cycles and Shifting Criteria of Effectiveness: Some Preliminary Evidence。Management Science,29(1),33-51。  new window
25.江家瑜、簡凌慧、薛敏正(20140700)。公司特質對應計與實質盈餘管理選擇的影響。中華會計學刊,10(1),1-32。new window  延伸查詢new window
26.鄭哲惠、王兼善、張嘉文(20151200)。現金流量資訊衡量電子業的企業生命週期之概況:兼論其對盈餘攸關性之影響。東吳經濟商學學報,91,61-80。new window  延伸查詢new window
27.梁立衡、林翠蓉、余惠芳、簡正昱(20170500)。高槓桿傳統產業公司治理對公司營運績效與融資決策影響之研究。華人前瞻研究,13(1),1-19。new window  延伸查詢new window
28.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
29.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
30.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
31.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
32.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
33.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
34.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。  new window
35.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。  new window
36.許永聲、陳信吉、陳琬菁(20130700)。董事會特性與盈餘管理之選擇行為。會計評論,57,39-72。new window  延伸查詢new window
37.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics,24(1),99-126。  new window
38.Lynall, Matthew D.、Golden, Brian R.、Hillman, Amy J.(2003)。Board Composition from Adolescence to Maturity: A Multitheoretic View。The Academy of Management Review,28(3),416-431。  new window
39.劉俊儒、張育琳、劉均怡(20170500)。在不同企業生命週期下經營績效對高階經理團隊薪酬之影響。當代會計,18(1),79-120。new window  延伸查詢new window
40.劉政淮、許永聲、金凱雯(20130200)。企業生命週期、董事會組成特性對資訊透明度之影響。臺灣管理學刊,13(1),73-94。new window  延伸查詢new window
41.劉若蘭、許永聲、劉力維(20140100)。在不同生命週期下董事會組成特性對公司經營績效之影響。會計評論,58,133-165。new window  延伸查詢new window
42.李啟華、曾怡潔(20170600)。臺灣上市櫃與公開發行公司盈餘管理行為之比較。會計審計論叢,7(1),43-73。new window  延伸查詢new window
43.張椿柏、王育偉、林小雯(20150600)。代理問題與盈餘管理:董事會監督機制之探討。財金論文叢刊,22,15-37。new window  延伸查詢new window
44.劉政淮、陳俊合、張竹淵(20120800)。以企業生命週期論析盈餘及其組成持續性。臺灣管理學刊,12(2),205-225。new window  延伸查詢new window
45.Nagar, N.、Sen, K.(2017)。Classification shifting: Impact of firm life cycle。Journal of Financial Reporting and Accounting,15(2),180-197。  new window
46.Jiambalvo, James、Rajgopal, Shivaram、Venkatachalam, Mohan(2002)。Institutional ownership and the extent to which stock prices reflect future earnings。Contemporary Accounting Research,19(1),117-145。  new window
47.Anthony, Joseph H.、Ramesh, K.(1992)。Association between accounting performance measures and stock prices: a test of the life cycle hypothesis。Journal of Accounting and Economics,15(2/3),203-227。  new window
48.Rink, David R.、Swan, John E.(1979)。Product life cycle research: A literature review。Journal of Business Research,7(3),219-242。  new window
49.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
50.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
會議論文
1.Lenard, M. J.、Petruska, K. A.、Alam, P.、Yu, B.(2012)。Internal Control Weaknesses and Evidence of Real Earnings Management。American Accounting Association annual meeting and Conference on teaching and learning in accounting。  new window
研究報告
1.Rajgopal, S.、Venkatachalam, M.(1997)。The Role of Institutional Investors in Corporate Governance: An Empirical Investigation。Graduate School of Business, Stanford University。  new window
2.Kim, B. H.、Lisic, L. L.、Pevzner, M.(2010)。Debt covenant slack and real earnings management。American University。  new window
3.Drake, K. D.(2015)。Does firm life cycle inform the relation between book-tax differences and earnings persistence?。University of Arizona。  new window
4.Nagar, N.、Radhakrishnan, S.(2017)。Firm life cycle and real-activity based earnings management。  new window
5.Siriviriyakul, S.(2014)。Re-examining real earnings management to avoid losses。University of California at Berkeley。  new window
學位論文
1.許妙如(2012)。以現金流量模式做為企業生命週期之代理變數研究--以我國上市公司為例(碩士論文)。國立臺灣大學。  延伸查詢new window
2.陳吟愷(2004)。企業生命週期與盈餘管理關聯性之研究(碩士論文)。國立中山大學。  延伸查詢new window
圖書
1.Daft, R. L.(2004)。Organization Theory and Design。Thomson South-Western。  new window
 
 
 
 
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