:::

詳目顯示

回上一頁
題名:關係人交易特徵與實質盈餘管理之關係研究
書刊名:輔仁管理評論
作者:陳宗岡 引用關係郭慧如盧嘉梧李彥德
作者(外文):Chen, Tsung-kangKuo, Hui-juLu, Chia-wuLee, Yen-te
出版日期:2021
卷期:28:3
頁次:頁37-62
主題關鍵詞:實質盈餘管理關係人交易關係人銷貨關係人進貨Real earnings managementRelated party transactionAccounts receivable-related partiesAccounts payable-related parties
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(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:58
  • 點閱點閱:9
期刊論文
1.林昱成、吳壽山、蕭子誼、林金賢(20071000)。異常關係人銷貨偵測模型之建構。管理學報,24(5),585-601。new window  延伸查詢new window
2.Cohen, D. A.、Mashruwala, R.、Zach, T.(2010)。The use of advertising activities to meet earnings benchmarks: Evidence from monthly data。Review of Accounting Studies,15(4),808-832。  new window
3.Gupta, M.、Pevzner, M.、Seethamraju, C.(2010)。The implications of absorption cost accounting and production decisions for future firm performance and valuation。Contemporary Accounting Research,27(3),889-922。  new window
4.Jackson, S. B.、Wilcox, W. E.(2000)。Do managers grant sales price reductions to avoid losses and declines in earnings and sales?。Quarterly Journal of Business and Economics,39(4),3-20。  new window
5.Baber, W. R.、Fairfield, P. M.、Haggard, J. A.(1991)。The effect of concern about reported income on discretionary spending decisions: The case of research and development。The Accounting Review,66(4),818-829。  new window
6.Van Johnson, E.、Khurana, Inder K.、Reynolds, J. Kenneth(2002)。Audit-firm tenure and the quality of financial reports。Contemporary Accounting Research,19(4),637-660。  new window
7.Hribar, Paul、Jenkins, Nicole Thorne、Johnson, W. Bruce(2006)。Stock Repurchases as an Earnings Management Device。Journal of Accounting and Economics,41(1/2),3-27。  new window
8.Herrmann, D.、Inoue, T.、Thomas, W. B.(2003)。The sale of assets to manage earnings in Japan。Journal of Accounting Research,41(1),89-108。  new window
9.Schipper, K.(1989)。Commentary on earning management。Accounting Horizons,3(4),91-102。  new window
10.Yeh, Yin-Hua、Su, Yu-Hui、Shu, Pei-Gi(2012)。Related-Party Transactions and Corporate Governance: The Evidence from the Taiwan Stock Market。Pacific-Basin Finance Journal,20(5),755-776。  new window
11.Balsam, S.、Krishnan, J.、Yang, J. S.(2003)。Auditor Industry Specialization and Earnings Quality。Auditing: A Journal of Practice & Theory,22(2),71-97。  new window
12.Hand, J. R. M.(1990)。A test of the extended functional fixation hypothesis。The Accounting Review,65(4),740-763。  new window
13.陳明進、蔡麗雯(20100700)。移轉訂價與盈餘管理之研究。證券市場發展,22(2)=86,141-175。new window  延伸查詢new window
14.Healy, Paul M.(1996)。Discussion of a Market-based Evaluation of Discretionary Accrual Models。Journal of Accounting Research,34(3),107-115。  new window
15.葉銀華、邱顯比、何憲章(19970400)。利益輸送代理問題和股權結構之理論與實證研究。中國財務學刊,4(4),47-73。new window  延伸查詢new window
16.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
17.Achleitner, A. K.、Günther, N.、Kaserer, C.、Siciliano, G.(2014)。Real earnings management and accrual-based earnings management in family firms。European Accounting Review,23(3),431-461。  new window
18.黃劭彥、鍾宇軒、邱安安、許景翔(20110800)。公司減資、經營績效與盈餘管理。臺灣管理學刊,11(2),155-175。new window  延伸查詢new window
19.李馨蘋、黃啟倫(20090500)。股權結構、關係人交易與公司績效。中華管理評論,12(2),(4)0-(4)31。  延伸查詢new window
20.黃寶玉、倪衍森、柯沂均(20130200)。臺灣電子業公司治理與盈餘管理對公司績效之影響。中華管理評論,16(1),(9)0-(9)27。  延伸查詢new window
21.Jacob, J.(1996)。Tax and transfer pricing: Income shifting and the volume of intrafirm transfers。Journal of Accounting Research,34(2),301-312。  new window
22.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
23.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
24.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
25.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
26.Dechow, Patricia M.、Shakespeare, Catherine(2009)。Do managers time securitization transactions to obtain accounting benefits?。The Accounting Review,84(1),99-132。  new window
27.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。  new window
28.李正文、黃小芬(20090300)。移轉訂價對企業經營績效之影響--以投資中國大陸之臺商為例。東亞論壇,463,19-30。new window  延伸查詢new window
29.林穎芬、馮軒綾、洪鈺浩(20180700)。機構投資人、董事會結構、薪酬與關係人交易。中華會計學刊,14(1),1-29。new window  延伸查詢new window
30.高儷華、單騰笙(20161000)。企業避稅與盈餘管理探索性研究--以臺灣為證。中原企管評論,14(2),79-102。new window  延伸查詢new window
31.廖瓊正(20191200)。關係人交易與盈餘管理之關聯性研究--以臺灣股票上市公司為例。全球管理與經濟,15(2),91-138。new window  延伸查詢new window
32.Chen, X.、Cheng, Q.、Lo, A. K.、Wang, X.(2015)。CEO Contractual Protection and Managerial Short-Termism。Accounting Review,90(5),1871-1906。  new window
33.Cho, E.、Chun, S.(2016)。Corporate Social Responsibility, Real Activities Earnings Management, and Corporate Governance: Evidence from Korea。Asia-Pacific Journal of Accounting & Economics,23(4),400-431。  new window
34.Li, C.、Tseng, Y.、Chen, T. K.(2016)。Top Management Team Expertise and Corporate Real Earnings Management Activities。Advances in Accounting,34,117-132。  new window
35.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
36.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
37.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
38.Chang, Sea C.、Hong, Jaebum(2000)。Economic performance of group-affiliated companies in Korea: Intragroup resource sharing and internal business transactions。Academy of Management Journal,43(3),429-448。  new window
39.Zang, Amy Y.(2012)。Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management。The Accounting Review,87(2),675-703。  new window
40.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
41.Scholes, Myron S.、Wilson, G. Peter、Wolfson, Mark A.(1992)。Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986。Journal of Accounting Research,30(Supplement),161-185。  new window
42.Scott, T. W.、Wier, H. A.(2000)。On Constructing an EPS Measure: An Assessment of the Properties of Dilution。Contemporary Accounting Research,17(22),303-326。  new window
43.Harris, D. G.(1993)。The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Allocation and Income Shifting Decisions。Journal of Accounting Research,31(3),111-140。  new window
研究報告
1.Gunny, K. A.(2005)。What are the Consequences of Real Earnings Management?。University of California at Berkeley。  new window
學位論文
1.林宗輝(2004)。公司治理與企業績效關聯性之研究(博士論文)。國立臺灣大學。new window  延伸查詢new window
2.葉盛弘(2005)。初次上市櫃與辦理現金增資會否刻意管理盈餘的實證研究(碩士論文)。國立中央大學。  延伸查詢new window
3.陳怡君(2004)。財務危機公司盈餘管理方式之研究(碩士論文)。中原大學。  延伸查詢new window
4.游竣淵(2016)。關係人交易對公司租稅規避之影響:以台灣上市電子業為例(碩士論文)。國立政治大學。  延伸查詢new window
5.賴逸群(2012)。關係人交易與實質盈餘管理(碩士論文)。輔仁大學。  延伸查詢new window
圖書
1.阮品嘉(2012)。金融控股公司及其集團之規範與實務。元照。  延伸查詢new window
2.Scott, W. R.(2006)。Financial Accounting Theory。Prentice Hall。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關著作
 
QR Code
QRCODE