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題名：強制性財務預測誤差與盈餘管理關係--20％門檻限制影響之研究
書刊名：中國財務學刊
作者：金成隆 引用關係／林修葳 引用關係／張永芳
作者(外文)：Chin, Chen Lung／Lin, William Hsiou-wei／Chang, Yung-fang
出版日期：1999
卷期：7:1
頁次：頁59-96
主題關鍵詞：強制性財測；20％門檻；操控前財測誤差；(流動)裁決性應計盈餘；票券損益；Mandatory management forecasts；20% hurdle rate；Pre-manipulation forecast errors；Discretionary current accruals；Security gains and losses
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(30) 博士論文(5) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:27
  • 共同引用共同引用:0
  • 點閱點閱:77
期刊論文
1.Francis, J.、Philbrick, D.、Schipper, K.(1994)。Shareholder litigation and corporate disclosures。Journal of Accounting Research，32(2)，137-164。  new window
2.張漢傑(1999)。善用財務預測遞延性資訊推敲股價空間。會計研究月刊，159。  延伸查詢new window
3.DeAngelo, L. E.(1986)。Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyout of Public Stockholders。The Accounting Review，1986(Jul.)，400-420。  new window
4.Hakansson, N.(1977)。Interim Disclosure and Forecast: an Economic Analysis and a Framework for Choice。The Accounting Review，52，396-416。  new window
5.Imhoff, E. A.(1978)。The Representativeness of Management Earnings Forecasts。The Accounting Review，1978(Oct.)，836-850。  new window
6.Hirshleifer, J.(1971)。The Private and Social Value of Information and the Reward to Inventive Activity。American Economic Review，1971(Sep.)，561-573。  new window
7.McNichols, M.、Wilson, G. P.(1988)。Evidence of Earnings Management from the Provision for Bad Debts。Journal of Accounting Research，26，1-31。  new window
8.Lev, B.(1988)。Toward a Theory of Equitable and Efficient Accounting Policy。The Accounting Review，1988(Jan.)，1-22。  new window
9.Schipper, K.(1989)。Commentary on Earnings Management。Accounting Horizons，29，391-402。  new window
10.Rangan, S.(1998)。Earning Management and the Performance of Seasoned Equity Offerings。Journal of Financial Economics，101-122。  new window
11.Press, E. G.、Weintrop, J. B.(1990)。Accounting-based Constraints Public and Private Debt Agreement: Their Association with Leverage and Impact on Accounting Choice。Journal of Accounting and Economics，12，65-95。  new window
12.Teoh, Siew H.、Welch, Ivo、Wong, T. J.(1998)。Earnings Management and the Under-performance of Seasoned Equity Offerings。Journal of Financial Economics，50，63-99。  new window
13.Sweeny, A.(1994)。Debt Covenant Violations and Managers Responses。Journal of Accounting and Economics，17，281-308。  new window
14.Skinner, D.(1997)。Earnings Disclosure and Stockholder Lawsuits?。Journal of Accounting and Economics，23，249-282。  new window
15.Williams, P. A.(1996)。The Relation Between a Prior Earnings Forecast by Management and Analyst Response to a Current Management Forecast。The Accounting Review，71(1)，103-113。  new window
16.Skinner, Douglas J.(1994)。Why firms voluntarily disclose bad News?。Journal of Accounting Research，32(1)，38-60。  new window
17.White, H.(1980)。A Heteroskdeasticity-Consistent Covariance Matrix Estimator and Direct Test for Heteroskdeasticity。Econometrica，48，817-838。  new window
18.Kasznik, Ron(1999)。On the association between voluntary disclosure and earnings management。Journal of Accounting Research，37(1)，57-82。  new window
19.Trueman, Brett(1986)。Why do managers voluntarily release earnings forecasts?。Journal of Accounting and Economics，8(1)，53-71。  new window
20.Verrecchia, Robert E.(1983)。Discretionary disclosure。Journal of Accounting and Economics，5(1)，179-194。  new window
21.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
22.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
23.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics，22(1-3)，249-281。  new window
24.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business，72(1)，1-33。  new window
25.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics，24(1)，99-126。  new window
26.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
27.Guay, Wayne R.、Kothari, S. P.、Watts, Ross L.(1996)。A Market-Based Evaluation of Discretionary Accrual Models。Journal of Accounting Research，34(Supplement)，83-105。  new window
28.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research，15(1)，1-24。  new window
29.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。  new window
30.Healy, P. M.(1985)。The Effect of Bonus Schemes on Accounting Decision。Journal of Accounting and Economics，7(1-3)，85-107。  new window
會議論文
1.金成隆、林修葳、黃書楣(2000)。我國上市公司現金增資與盈餘管理之實證研究。第四屆中華名國台灣地區會計審計理論與實務研討會。  延伸查詢new window
研究報告
1.DeFond, M. L.、Subremanyam, K. R.(1997)。Restrictions to Accounting Choices: Evidence from Auditor Realignment。University of Southern California。  new window
2.Hansen, G. A.、Noe, C. F.(1998)。Do Managers, Accrual Decision Speak Louder Than Words?。Harvard University。  new window
3.O'Brien, V. E.、Hodges, R. W.(1991)。A Study of Class Action Securities Fraud Cases。Law and Economics Consulting Group, INC.。  new window
4.Leone, A. J.、Horn, L. V.(1999)。Earnings Management in Not-for Profit: Evidence form Hospital。Rochester of University。  new window
學位論文
1.胡永純(1997)。盈餘預測與盈餘管理之關聯性研究(碩士論文)。國立中興大學。  延伸查詢new window
2.周淑貞(1996)。管理當局持股比率與管理當局盈餘預測準確度、盈餘管理關係之實證研究(碩士論文)。國立政治大學。  延伸查詢new window
3.李晴添(1998)。公司上市前強制性財務預測與上市後營運績效關係之研究(碩士論文)。國立政治大學。  延伸查詢new window
4.李展南(1995)。台灣企業上市審議制度與申請上市未通過原因之研究(碩士論文)。國立中興大學。  延伸查詢new window
5.廖仲協(1995)。強制性財務預測、盈餘操縱及股票投資報酬之實證研究(碩士論文)。國立政治大學。  延伸查詢new window
圖書
1.Shefrin, H.、Statman, M.(1992)。Ethics, Fairs, Efficiency, and Financial Markets。Charlottesville, VA：The Research Foundation of the Institute of Chartered Financial Analysis。  new window
2.Lees, F. A.(1981)。Public Disclosure of Corporate Earnings Forecasts。NY：The Conference Board。  new window
3.Beaver, W. H.(1998)。Financial Reporting: An Accounting Revolution。Prentice Hall。  new window
 
 
 
 
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