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題名:Investment under Uncertainty: The Effect of Directors' and Officers' Liability Insurance
書刊名:會計審計論叢
作者:陳昭君張哲嘉
作者(外文):Chen, Chao-chunChang, Che-chia
出版日期:2022
卷期:12:2
頁次:頁139-183
主題關鍵詞:董監事及重要職員責任保險投資效率性不確定性波動性實質選擇權Directors' and officers' liability insuranceInvestment efficiencyUncertaintyVolatilityReal options
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:6
  • 點閱點閱:6
期刊論文
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10.Li, Kuei-Fu、Liao, Yi-Ping(2014)。Directors' and officers' liability insurance and investment efficiency: Evidence from Taiwan。Pacific-Basin Finance Journal,29,18-34。  new window
11.Hadlock, Charles J.、Pierce, Joshua R.(2010)。New evidence on measuring financial constraints: Moving beyond the KZ index。The Review of Financial Studies,23(5),1909-1940。  new window
12.Hayes, Rachel M.、Lemmon, Michael、Qiu, Mingming(2012)。Stock options and managerial incentives for risk taking: Evidence from FAS 123R。Journal of Financial Economics,105(1),174-190。  new window
13.Grullon, G.、Lyandres, E.、Zhdanov, A.(2012)。Real options, volatility, and stock returns。The Journal of Finance,67(4),1499-1537。  new window
14.Almeida, H.、Campello, M.、Weisbach, M. S.(2011)。Corporate financial and investment policies when future financing is not frictionless。Journal of Corporate Finance,17(3),675-693。  new window
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16.Trigeorgis, L.(1993)。Real options and interactions with financial flexibility。Financial Management,22(3),202-224。  new window
17.Lin, C.、Officer, M. S.、Wang, R.、Zou, Hong(2013)。Directors' and officers' liability insurance and loan spreads。Journal of Financial Economics,110(1),37-60。  new window
18.Guiso, Luigi、Parigi, Giuseppe(1999)。Investment and demand uncertainty。The Quarterly Journal of Economics,114(1),185-227。  new window
19.Baker, Tom、Griffith, Sean J.(2007)。The Missing Monitor in Corporate Governance: The Directors' and Officers' Liability Insurer。The Georgetown Law Journal,95(6),1795-1842。  new window
20.Schwert, G. W.(1989)。Why does stock market volatility change over time?。The Journal of Finance,44(5),1115-1153。  new window
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23.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
24.Core, John E.(1997)。On the corporate demand for directors' and officers' insurance。Journal of Risk and Insurance,64(1),63-87。  new window
25.Holderness, Clifford G.(1990)。Liability insurers as corporate monitors。International Review of Law and Economics,10(2),115-129。  new window
26.Lin, C.、Officer, M. S.、Zou, H.(2011)。Directors' and Officers' Liability Insurance and Acquisition Outcomes。Journal of Financial Economics,102(3),507-525。  new window
27.Wynn, Jinyoung Park(2008)。Legal liability coverage and voluntary disclosure。The Accounting Review,83(6),1639-1669。  new window
28.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
29.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
30.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
31.Fama, Eugene F.、French, Kenneth R.(1993)。Common risk factors in the returns on stocks and bonds。Journal of Financial Economics,33(1),3-56。  new window
32.曾家璿、史雅男、廖秀梅(20201200)。董監事暨重要職員責任保險與會計師的風險評估有關聯嗎?來自關鍵查核事項的證據。會計審計論叢,10(2),31-63。new window  延伸查詢new window
33.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review,76(2),323-329。  new window
34.廖芝嫻、王大維(20151200)。再探公司治理對經營績效與財務報導品質之影響:因素分析與類神經網路之應用。中華會計學刊,11(2),169-201。new window  延伸查詢new window
35.Chang, C.-C.、Chen, C.-W.(2018)。Directors' and officers' liability insurance and the trade-off between real and accrual-based earnings management。Asia-Pacific Journal of Accounting and Economics,25(1/2),199-217。  new window
36.Fama, Eugene F.、MacBeth, James D.(1973)。Risk, Return, and Equilibrium: Empirical Tests。Journal of Political Economy,81(3),607-636。  new window
37.Arena, M.、Julio, B.(2015)。The effects of securities class action litigation on corporate liquidity and investment policy。Journal of Financial and Quantitative Analysis,50(1/2),251-275。  new window
38.Bhagwat, V.、Dam, R.、Harford, J.(2016)。The real effects of uncertainty on merger activity。The Review of Financial Studies,29(11),3000-3034。  new window
39.張哲嘉、陳家偉、陳珮瀅、王有惟(20161200)。Directors' Liability Insurance and the Value of Cash。會計審計論叢,6(2),81-113。new window  延伸查詢new window
40.Chen, I.-J.、Wang, D. K.(2019)。Real option, idiosyncratic risk, and corporate investment: Evidence from Taiwan family firms。Pacific-Basin Finance Journal,57,(101029)1-(101029)16。  new window
41.Ghosal, V.、Loungani, P.(2000)。The differential impact of uncertainty on investment in small and large businesses。Review of Economics and Statistics,82(2),338-343。  new window
42.黃啟瑞、柯文乾、林志斌(20201200)。Does CSR Materiality Affect Financial Performance in Taiwan?。財務金融學刊,28(4),59-109。new window  延伸查詢new window
43.Liu, C.、Wang, S.(2021)。Investment, idiosyncratic risk, and growth options。Journal of Empirical Finance,61,118-138。  new window
44.蔡麗雯、范宏書、林彥廷(20201200)。財務報表盈餘品質對董監事暨重要職員責任保險與分析師盈餘預測關聯性之影響。會計審計論叢,10(2),65-99。new window  延伸查詢new window
45.Fama, Eugene F.、French, Kenneth R.(1992)。The Cross-Section of Expected Stock Returns。The Journal of Finance,47(2),427-465。  new window
46.Chen, Zhihong、Li, Oliver Zhen、Zou, Hong(2016)。Directors' and officers' liability insurance and the cost of equity。Journal of Accounting and Economics,61(1),100-120。  new window
47.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
圖書
1.Dixit, Avinash K.、Pindyck, Robert S.(1994)。Investment Under Uncertainty。Princeton University Press。  new window
其他
1.陳慧菱(20181029)。上市櫃公司明年起強制投保董監責任險保額不足成隱憂,https://fnc.ebc.net.tw/FncNews/Content/56896。  延伸查詢new window
2.王孟倫(20180915)。強化公司治理》上市櫃公司明年強制投保董監責任險,https://ec.ltn.com.tw/article/paper/1232293。  延伸查詢new window
 
 
 
 
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