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題名:設立類型及董事會結構對醫療財團法人會計操縱程度影響之探討
書刊名:當代會計
作者:黃朝信林江亮陳怡潔王國華
作者(外文):Huang, Chao-hsinLin, Chiang-liangChen, Yi-chiehWang, Kuo-hua
出版日期:2022
卷期:23:董事會專刊
頁次:頁37-70
主題關鍵詞:醫療財團法人會計操縱董事會結構設立類型Medical foundationsAccounting manipulationBoard structureFunding type
原始連結:連回原系統網址new window
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  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:241
  • 點閱點閱:4
期刊論文
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3.Alexander, J. A.、Lee, S. Y. D.(2006)。Does governance matter? Board configuration and performance in not-for-profit hospitals。The Milbank Quarterly,84(4),733-758。  new window
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5.林江亮、李岫穎、劉蕙瑩(20120800)。查核、組織及經營特性與私立學校財務操縱程度關聯性之探討。教育政策論壇,15(3)=43,41-72。new window  延伸查詢new window
6.薛敏正、林嬋娟、林秀鳳(20081200)。董事會特性與財務報告重編。交大管理學報,28(2),73-103。new window  延伸查詢new window
7.Core, J. E.、Guay, W. R.、Verdi, R. S.(2006)。Agency problems of excess endowment holdings in not-for-profit firms。Journal of Accounting and Economics,41(3),307-333。  new window
8.鍾喜梅、鄭力軒、詹淑婷、林佳慧(20120900)。醫院與大學在家族企業集團股權鏈之角色:制度與資源依賴觀點的辯證。人文及社會科學集刊,24(3),399-438。new window  延伸查詢new window
9.Krishnan, Ranjani、Yetman, Michelle H.、Yetman, Robert J.(2006)。Expense misreporting in nonprofit organizations。The Accounting Review,81(2),399-420。  new window
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11.Trussel, J.(2003)。Assessing potential accounting manipulation: The financial characteristics of charitable organizations with higher than expected program-spending ratios。Nonprofit and Voluntary Sector Quarterly,32(4),616-634。  new window
12.柯承恩、陳耀宗、吳姍穎(20100500)。董監事治理與盈餘管理之關連性研究。會計學報,2(2),25-59。new window  延伸查詢new window
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19.Kao, L. F.、Chen, A.(2004)。The effects of board characteristics on earnings management。Corporate Ownership & Control,1(3),96-107。  new window
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22.Jaggi, B.、Leung, S.、Gul, F.(2009)。Family control, board independence and earnings management: evidence based on Hong Kong firms。Journal of Accounting and Public Policy,28(4),281-300。  new window
23.Chung, Richard、Firth, Michael、Kim, Jeong-Bon(2002)。Institutional monitoring and opportunistic earnings management。Journal of Corporate Finance,8(1),29-48。  new window
24.Eldenburg, L.、Hermalin, B. E.、Weisbach, M. S.、Wosinska, M.(2004)。Governance, performance objectives and organizational form : Evidence from hospitals。Journal of Corporate Finance,10(4),527-548。  new window
25.Leone, A. J.、Van Horn, R. L.(2005)。How do nonprofit hospitals manage earnings?。Journal of Health Economics,24(4),815-837。  new window
26.Goodstein, J.、Boeker, W.(1991)。Turbulence at the top: A new perspective on governance structure changes and strategic change。Academy of Management Journal,34(2),306-330。  new window
27.廖秀梅、李建然、吳祥華(20060900)。董事會結構特性與公司績效關係之研究--兼論臺灣家族企業因素的影響。東吳經濟商學學報,54,117-160。new window  延伸查詢new window
28.Lipton, Martin、Lorsch, Jay W.(1992)。A Modest Proposal for Improved Corporate Governance。The Business Lawyer,48(1),59-77。  new window
29.林江亮、謝韻茹(2015)。影響醫療財團法人財務操縱因素之探討。商經論叢,6(2),1-14。  延伸查詢new window
30.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。Journal of Law and Economics,26(2),301-325。  new window
31.White, H.(1980)。A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroscedasticity。Econometrica,48(4),817-838。  new window
32.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
33.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
34.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
35.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
36.Dalton, Dan R.、Daily, Catherine M.、Johnson, Jonathan L.、Ellstrand, Alan E.(1999)。Number of directors and financial performance: a meta-analysis。Academy of Management Journal,42(6),674-686。  new window
37.DeAngelo, L. E.(1988)。Managerial Competition, Information Costs, and Corporate Governance: The Use of Accounting Performance Measures in Proxy Contests。Journal of Accounting and Economics,10(1),3-36。  new window
38.Hillman, Amy J.、Dalziel, Thomas(2003)。Boards of directors and firm performance: Integrating agency and resource dependence perspectives。The Academy of Management Review,28(3),383-396。  new window
39.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
40.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。  new window
41.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
42.林江亮、陳美君(2009)。我國私立大學校院會計操縱程度影響因素之研究。第三部門學刊,11,31-62。  延伸查詢new window
43.林江亮、黎怡雯(20170100)。查核屬性對非營利醫院財務操縱行為之影響。管理與法遵,2(1),21-46。  延伸查詢new window
44.Tan, H.-F.(2011)。Earning management in non-profit hospitals--Evidence from Taiwan。International Journal of Electronic Business Management,9(3),243-257。  new window
45.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
46.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
47.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
48.Core, John E.、Holthausen, Robert W.、Larcker, David F.(1999)。Corporate governance, chief executive officer compensation, and firm performance。Journal of Financial Economics,51(3),371-406。  new window
49.Ye, Kangtao(2014)。Independent director cash compensation and earnings management。Journal of Accounting and Public Policy,33(4),391-400。  new window
50.Wen, Yi-Chieh、Huang, Pinghsun、Shen, Hsiu-Chu、Zhang, Yan(2019)。The role of organizational forms in nonprofit firms' real earnings management: Evidence from nonprofit hospitals in Taiwan。Advances in Accounting,46,(100418)1-(100418)11。  new window
51.嚴玉華、楊鎮維(20130400)。醫院治理機制與效能之研究。臺大管理論叢,23(S1),57-82。new window  延伸查詢new window
52.郭振雄、何怡澄(20070400)。非營利醫院之董事會結構與社區公益活動。臺灣公共衛生雜誌,26(2),128-139。new window  延伸查詢new window
53.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research,13(1),1-36。  new window
54.張力(20120500)。財團法人醫院獲利與醫療救濟服務差異之研究:以不同型態財團法人醫院為例。當代會計,13(1),93-116。new window  延伸查詢new window
55.Dong, G. N.(2016)。Earnings management in U.S. hospitals。Journal of Health and Human Services Administration,39(1),41-71。  new window
56.Jensen, Michael C.、Ruback, Richard S.(1983)。The market for corporate control: The scientific evidence。Journal of Financial Economics,11(1-4),5-50。  new window
57.林江亮、劉蕙瑩(20141000)。公益支出對非營利醫院財務操縱行為之影響。商經論叢,5(2),1-25。  延伸查詢new window
58.Alexander, J. A.、Morlock, L. L.、Gifford, B. D.(1988)。The effects of corporate restructuring on hospital policymaking。Health Services Research,23(2),311-337。  new window
59.Hassen, R. B.(2014)。Executive compensation and earning management。International Journal of Accounting and Financial Reporting,4(1),84-105。  new window
60.Heese, Jonas(2018)。The role of overbilling in hospitals' earnings management decisions。European Accounting Review,27(5),875-900。  new window
61.Weaver, G. R.、Agle, B. R.(2002)。Religiosity and ethical behavior in organizations: A symbolic interactionist perspective。Academy of Management Review,27(1),77-97。  new window
62.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
63.黃德舜、李怡潁、劉振家(20091200)。績效、審計品質與盈餘管理之關係--以財團法人醫院為例。非營利組織管理學刊,7,69-85。  延伸查詢new window
64.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。  new window
65.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review,71(4),443-465。  new window
66.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons,17(S1),1-16。  new window
67.Suchman, M. C.(1995)。Managing legitimacy: strategic and institutional approaches。Academy of Management Review,20,571-610。  new window
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研究報告
1.Chtourou, S. M.、Bédard, J.、Courteau, L.(2001)。Corporate governance and earnings management。University of Laval。  new window
2.Boahen, E. O.、Mamatzakis, E. C.(2015)。Does religion matter for earnings management?。The University of Sussex。  new window
圖書
1.Gujarati, D. N.、Porter, D. C.(2009)。Basic econometrics。New York:McGraw-Hill。  new window
2.Prakash, Aseem、Hart, Jeffrey A.(1999)。Globalization and Governance。Routledge。  new window
3.Myers, R. H.(1990)。Classical and Modern Regression with Applications。Duxbury Press。  new window
4.Berle, A. A.、Means, G. C.(1932)。The Modern Corporation And Private Property。Transaction Publishers。  new window
5.Scott, W. R.(2015)。Financial Accounting Theory。Pearson Prentice Hall。  new window
圖書論文
1.Glaeser, E. L.(2003)。[The Governance of Not-for-Profit Organizations] Introduction。The Governance of Not-for-Profit Organizations。University of Chicago Press。  new window
 
 
 
 
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