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題名:董監事法律責任保險訊息是否影響分析師盈餘預測品質
書刊名:會計與公司治理
作者:劉若蘭溫宜潔黃怡萍
作者(外文):Liu, Jo-lanWen, Yi-chiehHuang, Yi-ping
出版日期:2020
卷期:15:1
頁次:頁1-28
主題關鍵詞:董監事暨重要職員責任保險分析師盈餘預測公司治理Directors' and officers' liability insuranceAnalysts' earnings forecastsCorporate governance
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(2) 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:2
  • 共同引用共同引用:141
  • 點閱點閱:8
期刊論文
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3.Yu, M.(2010)。Analyst Forecast Properties, Analyst Following and Governance Disclosures: A Global Perspective。Journal of International Accounting, Auditing and Taxation,19(1),1-15。  new window
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5.Elloumi, F.、Gueyié, J. P.(2001)。Financial Distress and Corporate Governance: An Empirical Analysis。Corporate Governance: The International Journal of Business in Society,1(1),15-23。  new window
6.薛敏正、林嬋娟、林秀鳳(20081200)。董事會特性與財務報告重編。交大管理學報,28(2),73-103。new window  延伸查詢new window
7.陳彩稚、張瑞益(20110700)。Corporate Governance: Directors' Liability and Board Structure。管理評論,30(3),1-23。new window  延伸查詢new window
8.Hwang, L. S.、Jan, C. L.、Basu, S.(1996)。Loss Firms and Analysts' Earnings Forecast Errors。Journal of Financial Statement Analysis,1(2),18-31。  new window
9.Chi, H.-Y.、Weng, T.-C.(2014)。Managerial legal liability and Big 4 auditor choice。Journal of Business Research,67(9),1857-1869。  new window
10.Chung, Hyeesoo H.、Wynn, Jinyoung P.、Yi, Han(2013)。Litigation risk, accounting quality, and investment efficiency。Advances in Accounting,29(2),180-185。  new window
11.Li, Kuei-Fu、Liao, Yi-Ping(2014)。Directors' and officers' liability insurance and investment efficiency: Evidence from Taiwan。Pacific-Basin Finance Journal,29,18-34。  new window
12.Persons, O. S.(2005)。The relation between the new corporate governance rules and the likelihood of financial statement fraud。Review of Accounting and Finance,4(2),125-148。  new window
13.Kim, J. B.、Chung, R.、Firth, M.(2003)。Auditor Conservatism, Asymmetric Monitoring, and Earnings Management。Contemporary Accounting Research,20(2),323-359。  new window
14.Byard, D.、Shaw, K. W.(2003)。Corporate disclosure quality and properties of analysts' information environment。Journal of Accounting, Auditing & Finance,18(3),355-378。  new window
15.Hope, O. K.(2003)。Accounting policy disclosures and analysts' forecasts。Contemporary Accounting Research,20(2),295-321。  new window
16.陳瑞斌、劉立倫、翁慈青(20060900)。公司治理與分析師預測誤差/離散性關係之研究。臺灣金融財務季刊,7(3),53-93。new window  延伸查詢new window
17.Han, B. H.、Manry, D.(2000)。The implications of dispersion in analysts' earnings forecasts for future ROE and future returns。Journal of Business Finance and Accounting,27(1/2),99-125。  new window
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20.Gutiérrez, María(2003)。An Economic Analysis of Corporate Directors' Fiduciary Duties。The RAND Journal of Economics,34(3),516-535。  new window
21.王韶濱、許明曄(20111100)。資訊透明度與財務分析師預測行為。當代會計,12(2),115-148。new window  延伸查詢new window
22.Miglani, S.、Ahmed, K.、Henry, D.(2015)。Voluntary corporate governance structure and financial distress: Evidence from Australia。Journal of Contemporary Accounting & Economics,11(1),18-30。  new window
23.Francis, J.、LaFond, R. P.、Olsson, P. M.、Schipper, K.(2004)。Costs of equity and earnings attributes。The Accounting Review,79(4),967-1010。  new window
24.劉若蘭、劉政淮、簡溥銘(20150700)。董監事暨重要職員責任保險與資訊揭露品質及企業舞弊關係之研究。中華會計學刊,11(1),79-114。new window  延伸查詢new window
25.Boone, A. L.、Field, L. C.、Karpoff, J. M.、Raheja, C. G.(2007)。The determinants of corporate board size and composition: An empirical analysis。Journal of Financial Economics,85(1),66-101。  new window
26.Henry, D.(2008)。Corporate Governance Structure and the Valuation of Australian Firms: Is There Value in Ticking the Boxes?。Journal of Business Finance and Accounting,35(7/8),912-942。  new window
27.廖秀梅、湯麗芬、李建然(20160700)。董監事暨重要職員責任保險與盈餘穩健性。會計評論,63,109-150。new window  延伸查詢new window
28.Daniels, R. J.、Hutton, S. M.(1993)。The Capricious Cushion: The Implications of the Directors' and Officers' Liability Insurance Crisis on Canadian Corporate Governance。Canadian Business Law Journal,22(2),182-230。  new window
29.Priest, George L.(1987)。The current insurance crisis and modern tort law。The Yale Law Journal,96(7),1521-1590。  new window
30.Atiase, Rowland Kwame(1985)。Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements。Journal of Accounting Research,23(1),21-36。  new window
31.Barth, Mary E.、Kasznik, Ron、McNichols, Maureen F.(2001)。Analyst coverage and intangible assets。Journal of Accounting Research,39(1),1-34。  new window
32.黃美祝、王肇蘭、林桂伃(20160100)。財稅差異對分析師預測誤差及預測離散性之影響。管理與系統,23(1),137-167。new window  延伸查詢new window
33.Yuan, R. L.、Sun, J.、Cao, F.(2016)。Directors' and Officers' Liability Insurance and Stock Price Crash Risk。Journal of Corporate Finance,37(1),173-192。  new window
34.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
35.汪進揚、鄧名堯(20120300)。資訊揭露對分析師盈餘預測品質影響之研究。證券市場發展季刊,24(1)=93,111-138。new window  延伸查詢new window
36.廖秀梅、湯麗芬、李建然(20171200)。董監事暨重要職員責任保險對企業信用評等之影響。臺大管理論叢,27(4),75-104。new window  延伸查詢new window
37.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
38.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  new window
39.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics,20(1),61-91。  new window
40.Francis, Jere R.、Maydew, Edward L.、Sparks, H. Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory,18(2),17-34。  new window
41.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
42.Hayn, Carla(1995)。The information content of losses。Journal of Accounting and Economics,20(2),125-153。  new window
43.Chalmers, John M. R.、Dann, Larry Y.、Harford, Jarrad(2002)。Managerial Opportunism? Evidence from Directors' and Officers' Insurance Purchases。The Journal of Finance,57(2),609-636。  new window
44.Chung, Hyeesoo H.、Wynn, Jinyoung P.(2008)。Managerial legal liability coverage and earnings conservatism。Journal of Accounting and Economics,46(1),135-153。  new window
45.Holderness, Clifford G.(1990)。Liability insurers as corporate monitors。International Review of Law and Economics,10(2),115-129。  new window
46.Behn, Bruce K.、Choi, Jong-hag、Kang, Tony(2008)。Audit Quality and Properties of Analyst Earnings Forecasts。The Accounting Review,83(2),327-349。  new window
47.陳光政、翁慈青、紀信義(20180100)。Does Managerial Legal Liability Affect Corporate Diversification?。會計評論,66,121-161。new window  延伸查詢new window
48.Waymire, Gregory(1986)。Additional Evidence on the Accuracy of Analyst Forecasts before and after Voluntary Management Earnings Forecasts。The Accounting Review,61(1),129-142。  new window
49.Boubakri, N.、Bouslimi, L.(2016)。Directors' and Officers' Liability Insurance and Analyst Forecast Properties。Finance Research Letters,19,22-32。  new window
50.Chen, Guang-Zheng、Keung, Edmund C.(2018)。Directors' and officers' legal liability insurance and internal control weaknesses。Journal of International Accounting Research,17(1),69-86。  new window
51.Ho, L. C. J.、Hassell, J. M.、Swidler, S.(1995)。An empirical exanimation of the dispersion and accuracy of analyst forecasts surrounding option listing。Review of Financial Economics,4(2),171-185。  new window
52.Donelson, D. C.、Hopkins, J. J.、Yust, C. G.(2018)。The cost of disclosure regulation: evidence from D&O insurance and nonmeritorious securities litigation。Review of Accounting Studies,23(2),528-588。  new window
53.Chi, H. Y.、Weng, T. C.、Liou, C. H.(2011)。Accounting restatements and managerial legal liability coverage。Procedia: Social and Behavioral Sciences,25,147-158。  new window
54.張椿柏、王育偉、吳欣于、葉哲瑋(20171200)。公司治理對盈餘預測之影響。財金論文叢刊,27,19-33。new window  延伸查詢new window
55.王明昌、周邦營(20140700)。公司治理與分析師盈餘預測誤差。建國科大社會人文期刊,33(2),19-38。new window  延伸查詢new window
56.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
57.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society,47(1),153-162。  new window
58.Lang, Mark H.、Lundholm, Russell J.(1996)。Corporate Disclosure Policy and Analyst Behavior。The Accounting Review,71(4),467-492。  new window
59.Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance,48(3),831-880。  new window
60.Frankel, Richard M.、Johnson, Marilyn F.、Nelson, Karen K.(2002)。The Relation Between Auditors' Fees for Nonaudit Services and Earnings Management。The Accounting Review,77(S1),71-105。  new window
61.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research,15(1),1-24。  new window
62.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
63.Hope, Ole-Kristian(2003)。Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study。Journal of Accounting Research,41(2),235-272。  new window
64.Barry, Christopher B.、Brown, Stephen J.(1985)。Differential information and security market equilibrium。Journal of Financial and Quantitative Analysis,20(4),407-422。  new window
65.Abbott, Lawrence J.、Parker, Susan、Peters, Gary F.(2004)。Audit Committee Characteristics and Restatements: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations。Auditing: A Journal of Practice & Theory,23(1),69-87。  new window
66.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
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學位論文
1.賴黛玉(2012)。分析師盈餘預測修正與權益風險溢酬之關聯性研究(碩士論文)。國立雲林科技大學。  延伸查詢new window
 
 
 
 
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