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題名：董監事責任保險暨經理人過度自信對實質盈餘管理之影響
書刊名：保險專刊
作者：張瑞益／李珍穎／王宣雅／王慶熙
作者(外文)：Chang, Jui-i／Lee, Chen-ying／Wang, Shua-nya／Wang, Ching-shi
出版日期：2022
卷期：38:2
頁次：頁113-138
主題關鍵詞：實質盈餘管理；過度自信；董監事責任保險；Real earnings management；CEO overconfidence；Directors' and officers' liability insurance
原始連結：連回原系統網址new window
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  • 共同引用共同引用:120
  • 點閱點閱:6
期刊論文
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2.張瑞當、曾玉琦、廖浩雲(20110900)。集團企業資訊透明度與盈餘管理。商業現代化學刊，6(2)，1-27。new window  延伸查詢new window
3.Gervais, Simon、Heaton, James B.、Odean, Terrance(2011)。Overconfidence, compensation Contracts, and capital budgeting。Journal of Finance，66(5)，1735-1777。  new window
4.張力、蔡函芳、林翠蓉、王禹軒、洪榮華(20130300)。家族企業特性與經理人過度自信對其舉債決策之影響。中山管理評論，21(1)，123-163。new window  延伸查詢new window
5.Ahmed, Anwer S.、Duellman, Scott(2013)。Managerial Overconfidence and Accounting Conservatism。Journal of Accounting Research，51(1)，1-30。  new window
6.Bhagat, Sanjai、Brickley, James A.、Coles, Jeffrey L.(1987)。Managerial indemnification and liability insurance: The effect on shareholder wealth。The Journal of Risk and Insurance，54(4)，721-736。  new window
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8.Dechow, Patricia M.、Kothari, Sagar P.、Watts, Ross L.(1998)。The Relation between Earnings and Cash Flows。Journal of Accounting and Economics，25(2)，133-168。  new window
9.李建然、廖益興、張光佑(20070400)。法律責任與財務報表品質之關聯性研究--從臺灣上市(櫃)公司海外集資的角度探討。管理與系統，14(2)，265-292。new window  延伸查詢new window
10.Gutiérrez, María(2003)。An Economic Analysis of Corporate Directors' Fiduciary Duties。The RAND Journal of Economics，34(3)，516-535。  new window
11.洪榮華、王文聖、李易政、陳香如、張瑋珊(20130600)。經理人過度自信對企業發生財務危機之影響：以家族企業特性為調節效果。臺大管理論叢，23(2)，65-96。new window  延伸查詢new window
12.詹素嬌、蘇淑慧、劉政淮(20140600)。投保董監事責任險與保險金額於審計公費之影響。會計審計論叢，4(1)，25-51。new window  延伸查詢new window
13.Zhao, Y.、Chen, K. H.、Zhang, Y. Q.、Davis, M.(2012)。Takeover protection and managerial myopia: Evidence from real earnings management。Journal of Accounting and Public Policy，31(1)，109-135。  new window
14.王育偉、鄭揚耀、尤涵星、吳慧珍(20141200)。經理人過度自信與股票購回關係之研究。中山管理評論，22(4)，759-791。new window  延伸查詢new window
15.Hribar, Paul、Yang, Holly(2016)。CEO overconfidence and management forecasting。Contemporary Accounting Research，33(1)，204-227。  new window
16.廖秀梅、湯麗芬、李建然(20160700)。董監事暨重要職員責任保險與盈餘穩健性。會計評論，63，109-150。new window  延伸查詢new window
17.林育秀、張詩婷(20141200)。管理者過度自信與盈餘管理。商管科技季刊，15(4)，499-521。new window  延伸查詢new window
18.許文馨、林玟君(2013)。董監事責任險、債務契約與盈餘保守性。臺大管理論叢，24(1)，1-42。  延伸查詢new window
19.Libby, R.、Rennekamp, K.(2012)。Self-Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts。Journal of Accounting Research，50(1)，197-231。  new window
20.Roll, Richard(1986)。The Hubris Hypothesis of Corporate Takeovers。The Journal of Business，59(2)，197-216。  new window
21.Hsieh, Tien-Shih、Bedard, Jean C.、Johnstone, Karla M.(2014)。CEO overconfidence and earnings management during shifting regulatory regimes。Journal of Business Finance & Accounting，41(9/10)，1243-1268。  new window
22.Presley, T. J.、Abbott, L. J.(2013)。AIA submission: CEO overconfidence and the incidence of financial restatement。Advances in Accounting，29(1)，74-84。  new window
23.王元章、張椿柏(20121200)。核心代理問題對盈餘管理之影響。會計審計論叢，2(2)，69-113。new window  延伸查詢new window
24.Jia, N.、Tang, X.(2018)。Directors' and Officers' Liability Insurance, Independent Director Behavior, and Governance Effect。Journal of Risk and Insurance，85(4)，1013-1054。  new window
25.Malmendier, Ulrike、Tate, Geoffrey A.(2005)。CEO Overconfidence and Corporate Investment。The Journal of Finance，60(6)，2661-2700。  new window
26.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review，53(1)，112-134。  new window
27.Hackbarth, Dirk(2008)。Managerial traits and capital structure decisions。Journal of Financial and Quantitative Analysis，43(4)，843-882。  new window
28.Heaton, James Brian(2002)。Managerial optimism and corporate finance。Financial Management，31(2)，33-45。  new window
29.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
30.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
31.Chalmers, John M. R.、Dann, Larry Y.、Harford, Jarrad(2002)。Managerial Opportunism? Evidence from Directors' and Officers' Insurance Purchases。The Journal of Finance，57(2)，609-636。  new window
32.Chung, Hyeesoo H.、Wynn, Jinyoung P.(2008)。Managerial legal liability coverage and earnings conservatism。Journal of Accounting and Economics，46(1)，135-153。  new window
33.Holderness, Clifford G.(1990)。Liability insurers as corporate monitors。International Review of Law and Economics，10(2)，115-129。  new window
34.Core, John E.(2000)。The directors' and officers' insurance premium: An outside assessment of the quality of corporate governance。Journal of Law, Economics, and Organization，16(2)，449-477。  new window
35.O'Sullivan, Noel(1997)。Insuring the Agents: The Role of Directors' and Officers' Insurance in Corporate Governance。Journal of Risk and Insurance，64(3)，545-556。  new window
36.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。  new window
37.楊以豪、蔡京姐、莊甫蕙、張永林(20160600)。董監事責任險與家族企業對實質盈餘管理之影響。臺灣企業績效學刊，9(2)，107-136。new window  延伸查詢new window
38.范宏書、林彥廷、陳慶隆(20150900)。實質盈餘管理對會計資訊價值攸關性之影響。臺大管理論叢，25(3)，163-196。new window  延伸查詢new window
39.Fama, Eugene F.(1980)。Agency Problems and the Theory of the Firm。Journal of Political Economy，88(2)，288-307。  new window
40.張森河、黃劭彥、王登仕、康照宗(20180400)。經理人過度自信與審計能力對自結盈餘資訊揭露決策的影響。管理與系統，25(2)，145-188。new window  延伸查詢new window
41.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。  new window
42.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
43.蘇迺惠、陳雲英、黃勝華(20170200)。經理人過度自信與盈餘品質之關係。臺灣管理學刊，17(1)，1-22。new window  延伸查詢new window
44.李啟華、郭翠菱(20140900)。獎酬契約與盈餘管理。輔仁管理評論，21(3)，23-47。new window  延伸查詢new window
45.劉福運、吳宗翰、林岳喬(20180800)。公司治理與盈餘品質：公司治理評鑑級距的影響。臺灣管理學刊，18(2)，29-47。new window  延伸查詢new window
46.Lai, Yi-Hsun、Tai, Vivian W.(2019)。Managerial overconfidence and directors' and officers' liability insurance。Pacific-Basin Finance Journal，57。  new window
47.Li, I. C.、Hung, J. H.(2013)。The Moderating Effects of Family Control on the Relation between Managerial Overconfidence and Earnings Management。Review of Pacific Basin Financial Markets and Policies，16(2)，1-33。  new window
48.Paulina, S.(2019)。CEO overconfidence, audit firm size, real earnings management and audit opinion。Academy of Accounting and Financial Studies Journal，23，1-13。  new window
49.Wang, N.(2017)。Directors' and officers' liability insurance pricing and corporate governance。Journal of Finance and Accountancy，21，1-10。  new window
50.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
51.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
52.Frankel, Richard M.、Johnson, Marilyn F.、Nelson, Karen K.(2002)。The Relations between Auditors' Fee for Nonaudit Services and Earnings Management。The Accounting Review，77(1)，71-105。  new window
會議論文
1.Li, K.、Chen, X.(2020)。Directors' and Officers' Liability Insurance and Overinvestment: Evidence from China。International Conference on Management Science and Engineering Management。  new window
研究報告
1.Kim, B. H.、Pevzner, M.、Lisic, L. L.(2011)。Debt covenant slack and real earnings management。American University。  new window
2.Boles, J.、Davydov, Y.、Volkman-Wise, J.(2014)。CEO overconfidence, corporate governance, and the demand for directors and officers insurance。  new window
3.Kim, J. B.、Sohn, B. C.(2012)。Real versus accrual-based earnings management and implied cost of equity capital。  new window
圖書
1.邱皓政(2019)。量化研究與統計分析：SPSS與R資料分析範例解析。五南。  延伸查詢new window
 
 
 
 
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