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題名:現金持有、資訊不對稱與會計準則
書刊名:中山管理評論
作者:施念恕曾子耘
作者(外文):Shih, Nien-suTseng, Tzu-yun
出版日期:2021
卷期:29:2
頁次:頁197-243
主題關鍵詞:國際財務報導準則現金持有資訊不對稱IFRSCash holdingsInformation asymmetry
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:16
  • 點閱點閱:6
期刊論文
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4.Horton, Joanne、Serafeim, George、Serafeim, Ioanna(2013)。Does mandatory IFRS adoption improve the information environment?。Contemporary Accounting Research,30(1),388-423。  new window
5.Gryglewicz, S.(2011)。A theory of corporate financial decisions with liquidity and solvency concerns。Journal of Financial Economics,99(2),365-384。  new window
6.Daske, H.、Hail, L.、Leuz, C.、Verdi, R.(2008)。Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences。Journal of Accounting Research,46(5),1085-1142。  new window
7.Li, Siqi(2010)。Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?。The Accounting Review,85(2),607-636。  new window
8.Sianesi, B.(2004)。An evaluation of the Swedish system of active labour market programmes in the 1990s。The Review of Economics and Statistics,86(1),133-155。  new window
9.Krishnaswami, S.、Subramaniam, V.(1999)。Information asymmetry, valuation, and the corporate spin-off decision。Journal of Financial Economics,53(1),73-112。  new window
10.Welker, M.(1995)。Disclosure policy, information asymmetry, and liquidity in Equity Markets。Contemporary Accounting Research,11(2),801-827。  new window
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12.Campello, M.、Graham, J. R.、Harvey, C. R.(2010)。The Real Effects of Financial Constraints: Evidence from a Financial Crisis。Journal of Financial Economics,97(3),470-487。  new window
13.Harford, J.(1999)。Corporate Cash Reserves and Acquisitions。Journal of Finance,54(6),1969-1997。  new window
14.Kim, C. S.、Mauer, D. C.、Sherman, A. E.(1998)。The determinants of corporate liquidity: Theory and evidence。Journal of Financial and Quantitative Analysis,33(3),335-360。  new window
15.Lev, B.、Sougiannis, T.(1996)。The capitalization, amortization and value relevance of R&D。Journal of Accounting and Economics,21(1),107-138。  new window
16.Drobetz, W.、Grüninger, M. C.、Hirschvogl, S.(2010)。Information asymmetry and the value of cash。Journal of Banking & Finance,34(9),2168-2184。  new window
17.Aboody, David、Lev, Baruch(2000)。Information Asymmetry, R&D, and Insider Gains。Journal of Finance,55(6),2747-2766。  new window
18.Amess, K.、Banerji, S.、Lampousis, A.(2015)。Corporate cash holdings: Causes and consequences。International Review of Financial Analysis,42,421-433。  new window
19.Chung, K. H.、Kim, J. C.、Kim, Y. S.、Zhang, H.(2015)。Information asymmetry and corporate cash holdings。Journal of Business Finance and Accounting,42(9/10),1341-1377。  new window
20.Healy, Paul M.、Hutton, Amy P.、Palepu, Krishna G.(1999)。Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure。Contemporary Accounting Research,16(3),485-520。  new window
21.Huddart, Steven J.、Ke, Bin(2007)。Information asymmetry and cross-sectional variation in insider trading。Contemporary Accounting Research,24(1),195-232。  new window
22.Heckman, James J.、Lyons, Thomas M.、Todd, Petra E.(2000)。Understanding Black-White Wage Differentials, 1960-1990。American Economic Review,90(2),344-349。  new window
23.Smith, James P.、Welch, Finis R.(1989)。Black Economic Progress after Myrdal。Journal of Economic Literature,27(2),519-564。  new window
24.Ball, R.(2006)。International Financial Reporting Standards (IFRS): Pros and Cons for Investors。Accounting and Business Research,36(Suppl. 1),5-27。  new window
25.Ozkan, N.、Singer, Z. V. I.、You, H.(2012)。Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation。Journal of Accounting Research,50(4),1077-1107。  new window
26.Lang, M. H.、Raedy, J.、Wilson, W.(2006)。Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?。Journal of Accounting and Economics,42(1/2),255-283。  new window
27.Bushman, Robert M.、Smith, Abbie J.(2001)。Financial accounting information and corporate governance。Journal of Accounting and Economics,32(1-3),237-333。  new window
28.Dittmar, Amy K.、Mahrt-Smith, Jan、Servaes, Henri(2003)。International Corporate Governance and Corporate Cash Holdings。Journal of Financial and Quantitative Analysis,38(1),111-133。  new window
29.Harford, Jarrad、Mansi, Sattar A.、Maxwell, William F.(2008)。Corporate governance and firm cash holdings in the US。Journal of Financial Economics,87(3),535-555。  new window
30.Myers, Stewart C.、Rajan, Raghuram G.(1998)。The Paradox of Liquidity。Quarterly Journal of Economics,113(3),733-771。  new window
31.Stulz, René M.(1990)。Managerial Discretion and Optimal Financing Policies。Journal of Financial Economics,26(1),3-27。  new window
32.Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics,32(3),263-292。  new window
33.Barth, M. E.、Landsman, W. R.、Lang, M. H.(2008)。International Accounting Standards and Accounting Quality。Journal of Accounting Research,46(3),467-498。  new window
34.Leuz, Christian(2003)。IAS Versus U.S. GAAP: Information asymmetry-based evidence from Germany's new market。Journal of Accounting Research,41(3),445-472。  new window
35.Botosan, Christine A.(1997)。Disclosure level and the cost of equity capital。The Accounting Review,72(3),323-349。  new window
36.Hail, Luzi、Leuz, Christian(2006)。International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?。Journal of Accounting Research,44(3),485-531。  new window
37.Lambert, Richard A.、Leuz, Christian、Verrecchia, Robert E.(2007)。Accounting Information, Disclosure, and the Cost of Capital。Journal of Accounting Research,45(2),385-420。  new window
38.Rosenbaum, Paul R.、Rubin, Donald B.(1983)。The Central Role of the Propensity Score in Observational Studies for Causal Effects。Biometrika,70(1),41-55。  new window
39.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
40.Lopes, P. T.、Rodrigues, L. L.(2007)。Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange。The International Journal of Accounting,42(1),25-56。  new window
41.Jann, B.(2008)。A Stata Implication of the Blinder-Oaxaca Decomposition。The Stata Journal,8(4),453-479。  new window
42.Ipino, E.、Parbonetti, A.(2017)。Mandatory IFRS Adoption: The Trade-off between Accrual-Based and Real Earnings Management。Accounting and Business Research,47(1),91-121。  new window
43.Florou, A.、Kosi, U.(2015)。Does Mandatory IFRS Adoption Facilitate Debt Financing?。Review of Accounting Studies,20(4),1407-1456。  new window
44.Guerreiro, M. S.、Rodrigues, L. L.、Craig, R.(2008)。The Preparedness of Companies to Adopt International Financial Reporting Standards: Portuguese Evidence。Accounting Forum,32(1),75-88。  new window
45.Childs, P. D.、Mauer, D. C.、Ott, S. H.(2005)。Interaction of Corporate Financing and Investment Decisions: The Effects of Agency Conflicts。Journal of Financial Economics,76(3),667-690。  new window
46.Charoenwong, C.、Chong, B. S.、Yang, Y. C.(2014)。Asset Liquidity and Stock Liquidity: International Evidence。Journal of Business Finance and Accounting,41(3/4),435-468。  new window
47.Barr, T.、Lin, C.(2015)。A Detailed Decomposition of Synthetic Cohort Analysis。Economics Letters,127,76-80。  new window
48.闕河士、陳俊成(20051200)。買賣價差會影響投資人的持有期間與股票報酬率嗎?。中山管理評論,13(4),791-810。new window  延伸查詢new window
49.Bates, Thomas W.、Kahle, Kathleen M.、Stulz, René M.(2009)。Why do U.S. firms hold so much more cash than they used to?。The Journal of Finance,64(5),1985-2021。  new window
50.Lang, Mark H.、Lundholm, Russell J.(1996)。Corporate Disclosure Policy and Analyst Behavior。The Accounting Review,71(4),467-492。  new window
51.Lang, M. H.、Lundholm, R. J.(1993)。Cross-sectional determinants of analyst ratings of corporate disclosures。Journal of Accounting Research,31(2),246-271。  new window
52.Yeh, Yin-Hua、Woidtke, Tracie(2005)。Commitment or Entrenchment?: Controlling Shareholders and Board Composition。Journal of Banking and Finance,29(7),1857-1885。  new window
53.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review,76(2),323-329。  new window
54.Opler, Tim、Pinkowitz, Lee、Stulz, René M.、Williamson, Rohan(1999)。The determinants and implications of corporate cash holdings。Journal of Financial Economics,52(1),3-46。  new window
55.Ozkan, Aydin、Ozkan, Neslihan(2004)。Corporate cash holdings: An empirical investigation of UK companies。Journal of Banking and Finance,28(9),2103-2134。  new window
56.Baker, Malcolm P.、Wurgler, Jeffrey(2002)。Market Timing and Capital Structure。The Journal of Finance,57(1),1-32。  new window
57.Rosenbaum, Paul R.、Rubin, Donald B.(1985)。Constructing a Control Group Using Multivariate Matched Sampling Methods That Incorporate the Propensity Score。American Statistician,39(1),33-38。  new window
58.Rosenbaum, Paul R.、Rubin, Donald B.(1985)。The Bias Due to Incomplete Matching。Biometrics,41(1),103-116。  new window
59.Lang, Mark、Raedy, Jana Smith、Yetman, Michelle Higgins(2003)。How representative are firms that are cross-listed in the United States? An analysis of accounting quality。Journal of Accounting Research,41(2),363-386。  new window
60.Oaxaca, Ronald(1973)。Male-female Wage Differentials in Urban Labor Markets。International Economic Review,14(3),693-709。  new window
61.顏信輝、張瑀珊、鄭力尹(20160100)。直接採用IFRS前後財務報表資訊內涵之比較。會計評論,62,33-74。new window  延伸查詢new window
62.Myers, Stewart C.、Majluf, Nicholas S.(1984)。Corporate Financing and Investment Decisions When Firms Have Information That Investor Do Not Have。Journal of Financial Economics,13(2),187-221。  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.Diamond, Douglas W.、Verrecchia, Robert E.(1991)。Disclosure, Liquidity, and the Cost of Capital。The Journal of Finance,46(4),1325-1359。  new window
研究報告
1.Naranjo, P.、Saavedra, D.、Verdi, R. S.(2014)。Financial Reporting Regulation and Financing Decisions。Social Sciences Research Network。  new window
學位論文
1.許致涵(2015)。資訊不對稱與現金持有及超額現金價值關係之研究--集團企業之觀點(碩士論文)。國立中央大學。  延伸查詢new window
2.陳柏瑞(2011)。公司治理與企業現金持有關係之探討--以台灣上市、櫃公司為例(碩士論文)。國立中央大學。  延伸查詢new window
3.紀松佑(2012)。公司治理與現金持有之關係--中國大陸上市公司股改前後之實證研究(碩士論文)。國立中央大學。  延伸查詢new window
圖書
1.Watts, R. L.、Zimmerman, J. L.(1985)。Positive Accounting Theory。Engelwood Cliffs, NJ:Prentice-Hall。  new window
2.Choi, F. D. S.、Meek, G.(2005)。International Accounting。Upper Saddle River, NJ:Prentice Hall。  new window
圖書論文
1.Roberts, M. R.、Whited, Toni M.(2013)。Endogeneity in Empirical Corporate Finance。Handbook of the Economics of Finance。Elsevier。  new window
2.謝雨生、鄭宜仲(1997)。團體比較研究中結構差異的考慮與處理:論迴歸標準化及對數線性消去法的應用。社會科學計量方法發展與應用。南港:中央研究院中山人文社會科學研究所。  延伸查詢new window
 
 
 
 
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