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題名:海外投資與盈餘管理選擇--資訊揭露規範及公司治理有效性之探討
書刊名:證券市場發展季刊
作者:許永聲秦霈如
作者(外文):Hsu, YunshengChin, Pei-ju
出版日期:2021
卷期:33:1=129
頁次:頁53-93
主題關鍵詞:海外投資公司治理分類移轉應計項目盈餘管理實質盈餘管理Foreign investmentCorporate governanceClassification shiftingAccruals earnings managementReal earnings management
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(1) 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:1
  • 共同引用共同引用:135
  • 點閱點閱:8
期刊論文
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5.楊朝旭、蔡柳卿、陳家慧、廖思婷(20121200)。Board Characteristics and Real Earnings Management。臺大管理論叢,23(1),363-399。new window  延伸查詢new window
6.Ramalingegowda, S.、Yu, Yong(2012)。Institutional Ownership and Conservatism。Journal of Accounting and Economics,53(1/2),98-114。  new window
7.Tihanyi, L.、Johnson, R. A.、Hoskisson, R. E.、Hitt, M. A.(2003)。Institutional ownership differences and international diversification: The effects of boards of directors and technological opportunity。Academy of Management Journal,46(2),195-211。  new window
8.蔡柳卿(20070100)。依會計盈餘時效性設計高階主管薪酬契約:董事會所扮演的角色。會計評論,44,61-94。new window  延伸查詢new window
9.Chan, Lilian H.、Chen, Kevin C. W.、Chen, Tai Yuan、Yu, Yangxin(2015)。Substitution between real and accruals-based earnings management after voluntary adoption of compensation clawback provisions。The Accounting Review,90(1),147-174。  new window
10.廖益興(20100600)。董事會組成、股權結構與年報資訊揭露水準。臺大管理論叢,20(2),209-249。new window  延伸查詢new window
11.Haw, In-Mu、Ho, Simon S. M.、Li, Annie Yuansha(2011)。Corporate Governance and Earnings Management by Classification Shifting。Contemporary Accounting Research,28(2),517-553。  new window
12.Krull, L. K.(2004)。Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management。The Accounting Review,79(3),745-767。  new window
13.Bodnar, G. M.、Huang, L. S.、Weintrop, J.(2003)。The value relevance of foreign income: an Australian, Canadian, and British comparison。Journal of International Financial Management and Accounting,14(3),171-193。  new window
14.Chin, C. L.、Chen, Y. J.、Hsieh, T. J.(2009)。International diversification, ownership structure, legal origin and earnings management: Evidence from Taiwan。Journal of Accounting, Auditing and Finance,24(2),233-262。  new window
15.Hope, O.-K.、Thomas, W. B.(2008)。Managerial Empire Building and Firm Disclosure。Journal of Accounting Research,46(3),591-626。  new window
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19.Pincus, M.、Rajgopal, S.(2002)。The Interaction of Accrual Management and Hedging: Evidence from Oil and Gas Firms。The Accounting Review,77,127-160。  new window
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23.Ewert, R.、Wagenhofer, A.(2005)。Economic effects of tightening accounting standards to restrict earnings management。The Accounting Review,80(4),1101-1124。  new window
24.Ahmed, A. S.、Duellman, S.(2007)。Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis。Journal of Accounting and Economics,43(2/3),411-437。  new window
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26.Luo, X.、Chung, C. N.、Sobczak, M. J.(2009)。How do corporate governance model differences affect foreign direct investment in emerging economies?。Journal of International Business Studies,40(3),444-467。  new window
27.陳俞如、金成隆、謝存瑞(20090800)。海外投資與盈餘品質:資訊不對稱觀點。管理學報,26(4),353-376。new window  延伸查詢new window
28.Francis, J.、Nanda, D.、Olsson, P.(2008)。Voluntary Disclosure, Earnings Quality, and Cost of Capital。Journal of Accounting Research,46(1),53-99。  new window
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30.Bhojraj, S.、Hribar, P.、Picconi, M.、McInnis, J.(2009)。Making sense of cents: An examination of firms that marginally miss or beat analyst forecasts。The Journal of Finance,64(5),2361-2388。  new window
31.Chen, P. F.、Zhang, G.(2003)。Heterogeneous investment opportunities in multiple--segment firms and the incremental value relevance of segment accounting data。The Accounting Review,78(2),397-428。  new window
32.Abarbanell, J. S.、Lehavy, R.(2003)。Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts' earnings forecasts。Journal of Accounting and Economics,36(1-3),105-146。  new window
33.Duru, A.、Reeb, D. M.(2002)。International Diversification and Analysts' Forecast Accuracy and Bias。The Accounting Review,77(2),415-433。  new window
34.Bushman, R.、Chen, Q.、Engel, E.、Smith, A.(2004)。Financial accounting information, organizational complexity and corporate governance systems。Journal of Accounting and Economics,37(2),167-201。  new window
35.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
36.Richardson, V. J.(2000)。Information asymmetry and earnings management: Some evidence。Review of Quantitative Finance and Accounting,15(4),325-347。  new window
37.Bushman, Robert M.、Piotroski, Joseph D.(2006)。Financial reporting incentives for conservative accounting: The influence of legal and political institutions。Journal of Accounting and Economics,42,107-148。  new window
38.Dyreng, S. D.、Hanlon, M.、Maydew, E. L.(2012)。Where Do firms Manage Earnings?。Review of Accountung Studies,17(3),649-687。  new window
39.Prahalad, C.(1990)。Globalization: The Intellectual and Managerial Challenges。Human Resource Management,29,27-38。  new window
40.Hunton, J. E.、Libby, R.、Mazza, C. L.(2006)。Financial Reporting Transparency and Earnings Management。The Accounting Review,81(1),135-157。  new window
41.Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.(2000)。The Separation of Ownership and Control in East Asian Corporations。Journal of Financial Economics,58(1/2),81-112。  new window
42.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
43.Abernathy, John L.、Beyer, Brooke、Rapley, Eric T.(2014)。Earnings Management Constraints and Classification Shifting。Journal of Business Finance & Accounting,41(5/6),600-626。  new window
44.LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review,83(2),447-478。  new window
45.Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review,73(3),305-333。  new window
46.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
47.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
48.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
49.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
50.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
51.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
52.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
53.Bowen, R. M.、Rajgopal, S.、Venkatachalam, M.(2008)。Accounting discretion, corporate governance and firm performance。Contemporary Accounting Research,25(2),351-405。  new window
54.Core, John E.(1997)。On the corporate demand for directors' and officers' insurance。Journal of Risk and Insurance,64(1),63-87。  new window
55.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business,72(1),1-33。  new window
56.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。  new window
57.Bereskin, F. L.、Hsu, P. H.、Rotenberg, W.(2018)。The Real Effects of Real Earnings Management: Evidence from Innovation。Contemporary accounting research,35(1),525-557。  new window
58.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
59.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
60.Barton, Jan、Simko, Paul J.(2002)。The balance sheet as an earnings management constraint。The Accounting Review,77,1-27。  new window
61.Khurana, I. K.、Pereira, R.、Zhang, E.(2018)。Is real earnings smoothing harmful? Evidence from firm‐specific stock price crash risk。Contemporary Accounting Research,35(1),558-587。  new window
62.Wang, Q.、Ettredge, M.、Huang, Y.、Sun, L.(2011)。Strategic Revelation of Differences in Segment Earnings Growth。Journal of Accounting Public Policy,30(4),383-392。  new window
63.Demski, J.(2004)。Endogenous Expectations。The Accounting Review,79,519-539。  new window
64.Blanco. B.、Lara, J. M. G.、Tribo, J.(2014)。The Relation between segment Disclosure and Earnings Quality。Journal of Accounting Public Policy,33(5),449-469。  new window
65.許永聲、陳雪如、黃勝華(20200100)。激勵性薪酬結構對盈餘管理選擇策略的影響。管理評論,39(1),43-66+141-161。new window  延伸查詢new window
66.Delios, Andrew、Beamish, Paul W.(1999)。Geographic scope, product diversification and the corporate performance of Japanese firms。Strategic Management Journal,20(8),711-727。  new window
67.Lobo, G. J.、Zhou, J.(2001)。Disclosure quality and earnings management。Asia-Pacific Journal of Accounting and Economics,8(1),1-20。  new window
68.Bhattacharya, Utpal、Daouk, Hazem、Welker, Michael(2003)。The world price of earnings opacity。The Accounting Review,78(3),641-678。  new window
69.Dechow, Patricia M.、Skinner, Douglas J.(2000)。Earnings management: Reconciling the views of accounting academics, practitioners, and regulators。Accounting Horizons,14(2),235-250。  new window
70.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
71.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
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74.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
研究報告
1.Alfred, Lye Chye Loh、Hoe, Tan Tin、Wilkins, Trevor(2001)。The role of the discretionary accruals and classification decisions in the management of earnings。National University of Singapore。  new window
2.Milliron, Jennifer(2000)。Board of director incentive alignment and the design of executive compensation contracts。University of Chicago。  new window
3.Wang, S.、D'Souza, J.(2006)。Earnings Management: The Effect of Accounting Flexibility on R&D Investment Choices。University of North Carolina。  new window
4.Li, X.(2010)。Real Earnings Management and Subsequent Stock Returns。Boston College。  new window
5.Leggett, D.、Parsons, L.、Reitenga, A.(2010)。Real Earnings Management and Subsequent Operating Performance。University of Alabama。  new window
6.Khanna, T.、Palepu, K.(1999)。Emerging Market Business Group, Foreign Investors, and Corporate Governance。National Bureau of Economic Research。  new window
7.Fang, Z.(2012)。External Monitoring Mechanisms and Earnings Management Using Classification Shifting。Florida International University。  new window
 
 
 
 
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