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題名:Mandatory Adoption of XBRL and Corporate Earnings Management: The Effect of Corporate Governance
書刊名:財務金融學刊
作者:賴秀卿李宏志
作者(外文):Lai, SyouchingLi, Hungchih
出版日期:2021
卷期:29:3
頁次:頁91-122
主題關鍵詞:盈餘管理公司治理XBRLEarnings managementCorporate governance
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:210
  • 點閱點閱:8
期刊論文
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32.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
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35.Chan, Kam C.、Farrell, Barbara、Lee, Picheng(2008)。Earnings management of firms reporting material internal control weaknesses under section 404 of the Sarbanes-Oxley Act。Auditing: A Journal of Practice and Theory,27(2),161-179。  new window
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38.Lemmon, Michael L.、Lins, Karl V.(2003)。Ownership structure, corporate governance, and firm value: Evidence from the East Asian financial crisis。The Journal of Finance,58(4),1445-1468。  new window
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研究報告
1.Li, Oliver Z.、Lin, Yupeng、Ni, Chenkai(2012)。Does XBRL adoption reduce the cost of equity capital?。National University of Singapore。  new window
2.Hung, Shu-Hui(2003)。An empirical study of the domestic corporate governance system--The perspectives, appropriateness, and future development。  new window
其他
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