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題名:機構法人持股與公司盈餘管理
書刊名:會計與公司治理
作者:邱麗卿
作者(外文):Chiu, Li-ching
出版日期:2021
卷期:16:1
頁次:頁1-35
主題關鍵詞:機構法人持股持股波動性盈餘管理監督效率Institutional ownershipOwnership volatilityEarnings managementMonitoring effectiveness
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:170
  • 點閱點閱:5
期刊論文
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6.Elyasiani, Elyas、Jia, Jingyi J.、Mao, Connie X.(2010)。Institutional Ownership Stability and the Cost of Debt。Journal of Financial Markets,13(4),475-500。  new window
7.Coffee, John C. Jr.(1991)。Liquidity Versus Control: The Institutional Investor as Corporate Monitor。Columbia Law Review,91(6),1277-1368。  new window
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10.Gaspar, J.-M.、Massa, M.、Matos, P.(2005)。Shareholder investment horizons and the market for corporate control。Journal of Financial Economics,76(1),135-165。  new window
11.Gillan, Stuart L.、Starks, Laura T.(2003)。Corporate governance, corporate ownership, and the role of institutional investors: A global perspective。Journal of Applied Finance,13(2),4-22。  new window
12.Rhee, S. Ghon、Wang, Jianxin(2009)。Foreign institutional ownership and stock market liquidity: Evidence from Indonesia。Journal of Banking and Finance,33(7),1312-1324。  new window
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21.Elyasiani, Elyas、Jia, Jingyi J.(2008)。Institutional Ownership Stability and BHC Performance。Journal of Banking and Finance,32(9),1767-1781。  new window
22.Chen, Yenn-ru、Chiou, Jeng-ren、Chou, Ting-kai、Syue, Ming-sian(20090300)。Corporate Governance and Long-Run Performance of Equity Issues: The Role of Foreign Ownership in Taiwan。Asia Pacific Management Review,14(1),27-46。new window  new window
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24.Chung, Richard、Firth, Michael、Kim, Jeong-Bon(2002)。Institutional monitoring and opportunistic earnings management。Journal of Corporate Finance,8(1),29-48。  new window
25.Gul, F. A.、Jaggi, B. L.、Krishnan, G. V.(2007)。Auditor independence: Evidence on the joint effects of auditor tenure and nonaudit fees。Auditing: A Journal of Practice & Theory,26(2),117-142。  new window
26.Gillan, Stuart L.、Starks, Laura T.(1998)。A Survey of Shareholder Activism: Motivation and Empirical Evidence。Contemporary Finance Digest,2(3),10-34。  new window
27.李建然、廖益興(20041000)。Board of Director Characteristics and Earnings Management--Evidence from the Effect of Family-Controlling on Taiwan Corporations。中華會計學刊,5(1),1-39。new window  new window
28.Gillan, Stuart L.、Starks, Laura T.(2000)。Corporate governance proposals and shareholder activism: the role of institutional investors。Journal of Financial Economics,57(2),275-305。  new window
29.Mitra, S.、Cready, W. M.(2005)。Institutional stock ownership, accrual management, and information environment。Journal of Accounting, Auditing and Finance,20(3),257-286。  new window
30.Brickley, James A.、Lease, Ronald C.、Smith, Clifford W. Jr.(1988)。Ownership Structure and Voting on Antitakeover Amendments。Journal of Financial Economics,20,267-291。  new window
31.Ayers, B. C.、Ramalingegowda, S.、Yeung, P. E.(2011)。Hometown advantage: The effects of monitoring institution location on financial reporting discretion。Journal of Accounting and Economics,52(1),41-61。  new window
32.Grinblatt, Mark、Keloharju, Matti(2000)。The Investment Behavior and Performance of Various Investor Types: A Study of Finland's Unique Data Set。Journal of Financial Economics,55(1),43-67。  new window
33.張瑞當、方俊儒、曾玉琦(20070200)。核心代理問題與盈餘管理:董事會結構與外部監督機制之探討。管理學報,24(1),17-39。new window  延伸查詢new window
34.Velury, Uma、Jenkins, David S.(2006)。Institutional ownership and the quality of earnings。Journal of Business Research,59(9),1043-1051。  new window
35.Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review,73(3),305-333。  new window
36.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
37.Chen, Xia、Harford, Jarrad、Li, Kai(2007)。Monitoring: Which institutions matter?。Journal of Financial Economics,86(2),279-305。  new window
38.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
39.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
40.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
41.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
42.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
43.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
44.Hunt, Alister、Moyer, Susan E.、Shevlin, Teriy(1996)。Managing Interacting Accounting Measures to Meet Multiple Objectives: A Study of LIFO Firms。Journal of Accounting and Economics,21(3),339-374。  new window
45.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
46.Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(1998)。Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health。Journal of Accounting and Economics,25(1),1-34。  new window
47.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
48.Chhaochharia, V.、Kumar, A.、Niessen-Ruenzi, A.(2012)。Local investors and corporate governance。Journal of Accounting and Economics,54(1),42-67。  new window
49.Aggarwal, Reena、Erel, Isil、Ferreira, Miguel、Matos, Pedro(2011)。Does Governance Travel around the World? Evidence from Institutional Investors。Journal of Financial Economics,100(1),154-181。  new window
50.Ferreira, Miguel A.、Matos, Pedro(2008)。The colors of investors' money: the role of institutional investors around the world。Journal of Financial Economics,88(3),499-533。  new window
51.DeAngelo, Linda E.(1986)。Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders。The Accounting Review,61(3),400-420。  new window
52.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。  new window
53.Peasnell, Ken V.、Pope, Peter F.、Young, Steven(2005)。Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?。Journal of Business Finance & Accounting,32(7/8),1311-1346。  new window
54.陳錦村、葉雅薰(20020100)。公司改組、監督機制與盈餘管理之研究。會計評論,34,1-29。new window  延伸查詢new window
55.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance,9(3),295-316。  new window
56.Francis, Jere R.、Wang, Dechun(2008)。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
57.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
58.Pound, John(1988)。Proxy contests and the efficiency of shareholder oversight。Journal of Financial Economics,20(1/2),237-265。  new window
59.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
60.Alam, Z. S.、Chen, M. A.、Ciccotello, C. S.、Ryan, H. E. Jr.(2014)。Does the location of directors matter? information acquisition and board decisions。Journal of Financial and Quantitative Analysis,49(1),131-164。  new window
61.Claessens, Stijn、Djankov, Simeon、Fan, Joseph P. H.、Lang, Larry H. P.(2002)。Disentangling the Incentive and Entrenchment Effects of Large Shareholdings。The Journal of Finance,57(6),2741-2771。  new window
62.Barnhart, Scott W.、Rosenstein, Stuart(1998)。Board Composition, Managerial Ownership, and Firm Performance: An Empirical Analysis。The Financial Review,33(4),1-16。  new window
63.蘇淑慧、呂倩如、金成隆(20090900)。家族公司與盈餘品質關係之研究:所有權、管理權與控制權。臺大管理論叢,19(S2),35-69。new window  延伸查詢new window
64.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
65.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics,17(1/2),113-143。  new window
66.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
67.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
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70.Bae, K.-H.、Stulz, R. M.、Tan, H.(2008)。Do local analysts know more? A cross-country study of the performance of local analysts and foreign analysts。Journal of Financial Economics,88(3),581-606。  new window
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研究報告
1.Gunny, Katherine Ann(2005)。What are the Consequences of Real Earnings Management?。University of Colorado at Boulder。  new window
2.Wang, S.、D'Souza, J.(2006)。Earnings management: The effect of accounting flexibility on R&D investment choices。Cornell University。  new window
3.Seasholes, Mark S.(2000)。Smart Foreign Traders in Emerging Markets。Harvard Business School。  new window
4.Bainbridge, Stephen Mark(2005)。Shareholder Activism and Institutional Investors。  new window
5.Abarbanell, J. S.、Lehavy, R.(2003)。Biased forecasts or biased earnings? The role of earnings management in explaining apparent optimism and inefficiency in analysts'€™ earnings forecasts。University of North Carolina, Chapel Hill。  new window
6.Choe, H.、Kho, B.-C.、Stulz, R. M.(2004)。Do domestic investors have an edge? the trading experience of foreign investors in Korea。Dice Center。  new window
7.Gine, M.、Moussawi, R.(2007)。Governance mechanisms and effective activism: Evidence from shareholder proposals on poison pills。University of Pennsylvania。  new window
8.Kim, I.、Miller, S.、Wan, H.、Wang, B.(2013)。Which institutional investors are more effective monitors, domestic or foreign? evidence from international earnings management。Saint Joseph's University。  new window
學位論文
1.陳思宇(2008)。公司治理、機構投資人與盈餘管理關係之研究(碩士論文)。國立雲林科技大學。  延伸查詢new window
2.顏甄慧(2008)。內部人,機構投資人與績效關聯性之研究(碩士論文)。國立高雄第一科技大學。  延伸查詢new window
 
 
 
 
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