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題名:Investment under Uncertainty: The Perspective of Earnings Quality
書刊名:財務金融學刊
作者:張哲嘉 引用關係陳昭君 引用關係
作者(外文):Chang, Che-chiaChen, Chao-chun
出版日期:2022
卷期:30:4
頁次:頁65-104
主題關鍵詞:實質選擇權投資波動性盈餘品質Real optionsInvestmentVolatilityEarnings quality
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:24
  • 點閱點閱:9
期刊論文
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2.Dutta, Sunil、Reichelstein, Stefan(2005)。Stock Price, Earnings, and Book Value in Managerial Performance Measures。The Accounting Review,80(4),1069-1100。  new window
3.Boyle, Glenn W.、Guthrie, Graeme A.(2003)。Investment, Uncertainty, and Liquidity。Journal of Finance,58(5),2143-2166。  new window
4.Leahy, John V.、Whited, Toni M.(1996)。The effect of uncertainty on investment: Some stylized facts。Journal of Money, Credit and Banking,28(1),64-83。  new window
5.Eisdorfer, Assaf(2008)。Empirical Evidence of Risk Shifting in Financially Distressed Firms。Journal of Finance,63(2),609-637。  new window
6.Kim, Irene、Skinner, Douglas J.(2012)。Measuring Securities Litigation Risk。Journal of Accounting and Economics,53(1/2),290-310。  new window
7.陳佳煇、陳育成(20130700)。Earnings Quality during SFAS-to-IFRS Conversion in Taiwan。中華會計學刊,9(2),159-189。new window  延伸查詢new window
8.Panousi, Vasia、Papanikolaou, Dimitris(2012)。Investment, idiosyncratic risk, and ownership。Journal of Finance,67(3),1113-1148。  new window
9.Beatty, Anne、Liao, Scott W.、Weber, Joseph(2010)。The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions。Contemporary Accounting Research,27(1),17-47。  new window
10.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
11.Pástor, Ľuboš、Veronesi, Pietro(2003)。Stock valuation and learning about profitability。Journal of Finance,58(5),1749-1789。  new window
12.Rajgopal, Shiva、Venkatachalam, Mohan(2011)。Financial Reporting Quality and Idiosyncratic Return Volatility。Journal of Accounting and Economics,51(1/2),1-20。  new window
13.Bushman, Robert M.、Piotroski, Joseph D.、Smith, Abbie J.(2004)。What determines corporate transparency?。Journal of Accounting Research,42(2),207-252。  new window
14.Duchin, Ran A. N.(2010)。Cash holdings and corporate diversification。Journal of Finance,65(3),955-992。  new window
15.Chen, Changling、Huang, Alan Guoming、Jha, Ranjini(2012)。Idiosyncratic Return Volatility and the Information Quality Underlying Managerial Discretion。Journal of Financial and Quantitative Analysis,47,873-899。  new window
16.Grullon, Gustavo、Lyandres, Evgeny、Zhdanov, Alexei(2012)。Real Options, Volatility, and Stock Returns。Journal of Finance,67(4),1499-1537。  new window
17.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
18.Desai, Hemang、Hogan, Chris E.、Wilkins, Michael S.(2006)。The reputational penalty for aggressive accounting: earnings restatements and management turnover。The Accounting Review,81(1),83-112。  new window
19.Bushman, Robert M.、Chen, Qi、Engel, Ellen、Smith, Abbie(2004)。Financial Accounting Information, Organizational Complexity and Corporate Governance Systems。Journal of Accounting and Economics,37(2),167-201。  new window
20.LaFond, Ryan、Roychowdhury, Sugata(2008)。Managerial Ownership and Accounting Conservatism。Journal of Accounting Research,46(1),101-135。  new window
21.Guiso, Luigi、Parigi, Giuseppe(1999)。Investment and demand uncertainty。The Quarterly Journal of Economics,114(1),185-227。  new window
22.Gong, Guojin、Louis, Henock、Sun, Amy X.(2008)。Earnings Management, Lawsuits, and Stock-for-Stock Acquirers' Market Performance。Journal of Accounting and Economics,46(1),62-77。  new window
23.García Lara, Juan Manuel、García Osma, Beatriz、Penalva, Fernando(2016)。Accounting conservatism and firm investment efficiency。Journal of Accounting and Economics,61(1),221-238。  new window
24.Rajan, Raghuram G.、Zingales, Luigi(1998)。Financial Dependence and Growth。American Economic Review,88(3),559-586。  new window
25.Biddle, Gary C.、Hilary, Gilles(2006)。Accounting quality and firm-level capital investment。The Accounting Review,81(5),963-982。  new window
26.Jenter, Dirk、Lewellen, Katharina(2015)。CEO preferences and acquisitions。Journal of Finance,70(6),2813-2852。  new window
27.Bargeron, Leonce L.、Lehn, Kenneth M.、Zutter, Chad J.(2010)。Sarbanes-Oxley and corporate risk-taking。Journal of Accounting and Economics,49(1/2),34-52。  new window
28.Kothari, Sagar P.、Mizik, Natalie、Roychowdhury, Sugata(2016)。Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation。The Accounting Review,91(2),559-586。  new window
29.Bernardo, Antonio E.、Cai, Hongbin、Luo, Jiang(2016)。Earnings vs. stock-price based incentives in managerial compensation contracts。Review of Accounting Studies,21(1),316-348。  new window
30.Bushman, Robert M.、Smith, Abbie J.(2001)。Financial accounting information and corporate governance。Journal of Accounting and Economics,32(1-3),237-333。  new window
31.LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review,83(2),447-478。  new window
32.Francis, Jennifer R.、LaFond, Ryan、Olsson, Per M.、Schipper, Katherine(2005)。The Market Pricing of Accruals Quality。Journal of Accounting and Economics,39(2),295-327。  new window
33.Badertscher, Brad A.、Shroff, Nemit、White, Hal D.(2013)。Externalities of Public Firm Presence: Evidence from Private Firms' Investment Decisions。Journal of Financial Economics,109(3),682-706。  new window
34.Bae, Gil Soo、Choi, Seung Uk、Dhaliwal, Dan S.、Lamoreaux, Phillip T.(2017)。Auditors and Client Investment Efficiency。The Accounting Review,92(2),19-40。  new window
35.Dechow, Patricia M.、Ge, Weili、Schrand, Catherine M.(2010)。Understanding earnings quality: A review of the proxies, their determinants and their consequences。Journal of Accounting and Economics,50(2/3),344-401。  new window
36.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
37.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。  new window
38.Givoly, Dan、Hayn, Carla K.(2000)。The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?。Journal of Accounting & Economics,29(3),287-320。  new window
39.Larcker, David F.、Richardson, Scott Anthony、Tuna, İrem(2007)。Corporate governance, accounting outcomes, and organizational performance。The Accounting Review,82(4),963-1008。  new window
40.Core, John E.、Guay, Wayne R.、Verdi, Rodrigo(2008)。Is Accruals Quality a Priced Risk Factor?。Journal of Accounting and Economics,46(1),2-22。  new window
41.Lambert, Richard A.、Leuz, Christian、Verrecchia, Robert E.(2007)。Accounting Information, Disclosure, and the Cost of Capital。Journal of Accounting Research,45(2),385-420。  new window
42.Biddle, Gary C.、Hilary, Gilles、Verdi, Rodrigo S.(2009)。How does financial reporting quality relate to investment efficiency?。Journal of Accounting and Economics,48(2/3),112-131。  new window
43.Chen, Feng、Hope, Ole-Kristian、Li, Qingyuan、Wang, Xin(2011)。Financial reporting quality and investment efficiency of private firms in emerging markets。The Accounting Review,86(4),1255-1288。  new window
44.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
45.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
46.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review,77(Suppl. 1),35-59。  new window
47.McNichols, Maureen F.(2002)。Discussion of the quality of accruals and earnings: The role of accrual estimation errors。The Accounting Review,77(Suppl. 1),61-69。  new window
48.顏信輝、張瑀珊、鄭力尹(20160100)。直接採用IFRS前後財務報表資訊內涵之比較。會計評論,62,33-74。new window  延伸查詢new window
49.Arif, Salman、Marshall, Nathan T.、Yohn, Teri Lombardi(2016)。Understanding the relation between accruals and volatility: A real options-based investment approach。Journal of Accounting and Economics,62(1),65-86。  new window
50.Block, Dennis J.、Radin, Stephen A.、Maimone, Michael J.(1993)。Derivative litigation: Current law versus the American Law Institute。Business Lawyer,48(4),1443-1483。  new window
51.Hopkins, Justin(2018)。Do securities class actions deter misreporting?。Contemporary Accounting Research,35(4),2030-2057。  new window
52.Kinney, Thomas P.(1994)。Stockholder derivative suits: Demand and futility where the board fails to stop wrongdoers。Marquette Law Review,78(1),172-189。  new window
53.Mayberry, Michael、Park, Hyun Jong、Xu, Tian(2021)。Risk-taking incentives and earnings management: New evidence。Contemporary Accounting Research,38(4),2723-2757。  new window
圖書
1.Dixit, Avinash K.、Pindyck, Robert S.(1994)。Investment Under Uncertainty。Princeton University Press。  new window
2.Hill, R. Carter、Griffiths, William E.、Lim, Guay C.(2018)。Principles of Econometrics。John Wiley & Sons, Inc.。  new window
3.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
 
 
 
 
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