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題名:Manager Regulatory Focus and Asymmetric Timeliness of Earnings
書刊名:會計評論
作者:許文馨吳藺芝 引用關係
作者(外文):Hsu, Wen-hsinWu, Lin-chih
出版日期:2022
卷期:75
頁次:頁41-79
主題關鍵詞:調節焦點促進焦點預防焦點會計穩健Regulatory focusPromotion focusPrevention focusAccounting conservatism
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:4
  • 點閱點閱:5
期刊論文
1.Hsu, A. W. H.、O'Hanlon, J.、Peasnell, K.(2011)。Financial distress and the earnings-sensitivity-difference measure of conservatism。ABACUS,47(3),284-314。  new window
2.Roychowdhury, Sugata、Watts, Ross L.(2007)。Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting。Journal of Accounting and Economics,44(1/2),2-31。  new window
3.Ramalingegowda, S.、Yu, Yong(2012)。Institutional Ownership and Conservatism。Journal of Accounting and Economics,53(1/2),98-114。  new window
4.Ahmed, Anwer S.、Duellman, Scott(2013)。Managerial Overconfidence and Accounting Conservatism。Journal of Accounting Research,51(1),1-30。  new window
5.Malmendier, U.、Tate, G.、Yan, J.(2011)。Overconfidence and Early Life Experiences: The Effect of Managerial Traits on Corporate Financial Policies。Journal of Finance,66(5),1687-1733。  new window
6.Keller, J.、Bless, H.(2008)。When positive and negative expectancies disrupt performance: Regulatory focus as a catalyst。Euroean Journal of Social Psychology,38(2),187-212。  new window
7.Bryant, P.、Dunford, R.(2008)。The influence of regulatory focus on risky decision-making。Applied Psychology,57(2),335-359。  new window
8.Lafond, Ryan、Roychowdhury, Sugata(2008)。Managerial ownership and accounting conservatism。Journal of Accounting Research,46,101-135。  new window
9.Ahmed, Anwer S.、Duellman, Scott(2007)。Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis。Journal of Accounting and Economics,43(2/3),411-437。  new window
10.Ahmed, Anwer S.、Billings, Bruce K.、Morton, Richard M.、Stanford-Harris, Mary(2002)。The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs。The Accounting Review,77(4),867-890。  new window
11.Zhang, Jieying(2008)。The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers。Journal of Accounting and Economics,45(1),27-54。  new window
12.Khan, Mozaffar、Watts, Ross L.(2009)。Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism。Journal of Accounting and Economics,48(2/3),132-150。  new window
13.Cain, Matthew D.、McKeon, Stephen B.(2016)。CEO Personal Risk-Taking and Corporate Policies。Journal of Financial and Quantitative Analysis,51(1),139-164。  new window
14.García Lara, Juan Manuel、García Osma, Beatriz、Penalva, Fernando(2009)。Accounting conservatism and corporate governance。Review of Accounting Studies,14(1),161-201。  new window
15.Chan, Ann L.-C.、Hsu, Audrey W.-H.(2013)。Corporate pyramids, conservatism and cost of debt: Evidence from Taiwan。The International Journal of Accounting,48(3),390-413。  new window
16.Higgins, E. T.(2002)。How self-regulation creates distinct values: The case of promotion and prevention decision making。Journal of Consumer Psychology,12(3),177-191。  new window
17.Hribar, Paul、Yang, Holly(2016)。CEO overconfidence and management forecasting。Contemporary Accounting Research,33(1),204-227。  new window
18.Crowe, Ellen、Higgins, E. Tory(1997)。Regulatory Focus and Strategic Inclinations: Promotion and Prevention in Decision-Making。Organizational Behavior and Human Decision Processes,69(2),117-132。  new window
19.Schrand, C. M.、Zechman, S. L.(2012)。Executive Overconfidence and the Slippery Slope to Financial Misreporting。Journal of Accounting and Economics,53(1/2),311-329。  new window
20.王泰昌、林修葳、許文馨、陳漢鐘、劉嘉雯(20171200)。會計穩健性:基於亞洲國家資料研究之回顧。臺大管理論叢,27(4),207-254。new window  延伸查詢new window
21.Roussanov, N.、Savor, P.(2014)。Marriage, and managers' attitudes to risk。Management Science,60(10),2496-2508。  new window
22.Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness。Journal of Accounting & Economics,39(1),83-128。  new window
23.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。  new window
24.LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review,83(2),447-478。  new window
25.Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons,17(3),207-221。  new window
26.Ramanna, K.、Watts, R. L.(2012)。Evidence on the use of unverifiable estimates in required goodwill impairment。Review of Accounting Studies,17(4),749-780。  new window
27.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。  new window
28.Hermalin, B. E.、Weisbach, M. S.(2003)。Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature。Economic Policy Review,9(1),7-26。  new window
29.Hsu, C.、Novoselov, K. E.、Wang, Rencheng(2017)。Does accounting conservatism mitigate the shortcomings of CEO overconfidence?。The Accounting Review,92(6),77-101。  new window
30.Malmendier, Ulrike、Tate, Geoffrey A.(2008)。Who Makes Acquisitions? CEO Overconfidence and The Market's Reaction。Journal of Financial Economics,89(1),20-43。  new window
31.Barth, M. E.、Landsman, W. R.、Raval, V.、Wang, S.(2019)。Asymmetric timeliness and the resolution of investor disagreement and uncertainty at earnings announcements。The Accounting Review,95,23-50。  new window
32.Chan, A. L.-C.、Hsu, A. W.-H.、Lee, E.(2015)。Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives。International Review of Financial Analysis,38,70-82。  new window
33.Dietrich, J. R.、Muller, K. A.、Riedl, E. J.(2022)。On the validity of asymmetric timeliness measures of accounting conservatism。Review of Accounting Studies。  new window
34.Florack, A.、Keller, J.、Palcu, J.(2013)。Regulatory focus in economic contexts。Journal of Economic Psychology,38,127-137。  new window
35.Gamache, D. L.、McNamara, G.、Mannor, M. J.、Johnson, R. E.(2015)。Motivated to acquire? The impact of CEO regulatory focus on firm acquisitions。Academy of Management Journal,58,1261-1282。  new window
36.Gamache, D. L.、Neville, F.、Bundy, J.、Short, C. E.(2020)。Serving differently: CEO regulatory focus and firm stakeholder strategy。Strategic Management Journal,41,1305-1335。  new window
37.Haider, I.、Singh, H.、Sultana, N.(2021)。Managerial ability and accounting conservatism。Journal of Contemporary Accounting & Economics,17。  new window
38.Ham, C.、Lang, M.、Seybert, N.、Wang, S.(2017)。CFO narcissism and financial reporting quality。Journal of Accounting Research,55,1089-1135。  new window
39.Johnson, R. E.、Chang, C. H.、Meyer, T.、Lanaj, K.、Way, J.(2013)。Approaching success or avoiding failure? Approach and avoidance motives in the work domain。European Journal of Personality,27,424-441。  new window
40.Ma, L.、Zhang, M.、Gao, J.、Ye, T.(2020)。The effect of religion on accounting conservatism。European Accounting Review,29(2),383-407。  new window
41.Pattershall, J.、Eidelman, S.、Beike, D. R.(2012)。Regulatory focus and affective recall。Motivation and Emotion,36,396-403。  new window
圖書論文
1.Higgins, E. T.(1998)。Promotion and prevention: Regulatory focus as a motivational principle。Advances in experimental social psychology。New York:Academic Press。  new window
 
 
 
 
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