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題名:初次公開發行公司之策略性會計報導行為與盈餘預測準確度之關係
作者:陳慶隆
書刊名:財務會計實證研究:盈餘品質與價值攸關性
頁次:132-164
出版日期:2012
出版項:臺中:滄海
主題關鍵詞:初次公開發行公司策略性會計報導盈餘預測準確度
學門:管理學
資料類型:專書論文
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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)
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  • 共同引用共同引用:0
  • 點閱點閱:5
期刊論文
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2.Brennan, Michael J.、Franks, Julian(1997)。Underpricing, Ownership and Control in Initial Public Offerings of Equity Securities in the UK。Journal of Financial Economics,45(3),391-413。  new window
3.Cormier, D.、Martinez, I.(2006)。The Association between Management Earnings Forecasts, Earnings Management, and Stock Market Valuation: Evidence from French IPOs。The International Journal of Accountings,41(3),209-236。  new window
4.Firth, M. A.(1998)。IPO Profit Forecasts and Their Role in Signaling Firm Value and Explaining Post-listing Returns。Applied Financial Economics,8(1),29-39。  new window
5.陳安琳(19990900)。系統風險變動下新上市公司股票的長期報酬行為:遞迴迴歸之應用。管理學報,16(3),535-556。new window  延伸查詢new window
6.Burgstahler, D. C.、Eames, M. J.(2003)。Earnings management to avoid losses and earnings decrease: Are analysts fooled?。Contemporary Accounting Research,20(2),253-294。  new window
7.Firth, M.、Smith, A.(1992)。The Accuracy of Profits Forecasts in Initial Public Offering Prospectuses。Journal of Accounting and Business Research,22,239-247。  new window
8.Kim, M.、Ritter, J. R.(1999)。Valuing IPOs。Journal of Financial Economics,53(3),409-437。  new window
9.White, Halbert(1980)。A heteroscedasticity-consistent covariance matrix estimator and a direct test for heteroscedasticity。Econometrica,48(4),817-838。  new window
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11.Cheng, T. Y.、Firth, M.(2000)。An empirical analysis of the bias and rationality of profit forecasts published in new issue prospectuses。Journal of Business Finance and Accounting,27(3),423-446。  new window
12.Gramlich, J. D.、Sorensen, O.(2004)。Voluntary management earnings forecasts and discretionary accruals: evidence from Danish IPOs。European Accounting Review,13(2),235-259。  new window
13.Bartov, E.、Gul, F. A.、Tsui, J. S. L.(2001)。Discretionary-Accruals Models and Audit Qualifications。Journal of Accounting and Economics,30(3),421-452。  new window
14.Hribar, Paul、Collins, Daniel W.(2002)。Errors in estimating accruals: Implications for empirical research。Journal of Accounting Research,40(1),105-134。  new window
15.胡德中、馬黛(20040300)。由承銷價低估、市價高估與股權結構觀點分析最適釋股策略與IPO折價。經濟論文,32(1),227-272。new window  延伸查詢new window
16.Len, B.、Penman, S. H.(1990)。Voluntary Forecast Disclosure, Nondisclosure, and Stock Prices。Journal of Accounting Research,28(1),49-76。  new window
17.Kirschenheiter, Michael、Melumad, Nahum D.(2002)。Can "Big Bath" and Earnings Smoothing Co-exist as Equilibrium Financial Reporting Strategies?。Journal of Accounting Research,40(3),761-796。  new window
18.Titman, Sheridan、Trueman, Brett(1986)。Information quality and the valuation of new issues。Journal of Accounting and Economics,8(2),159-172。  new window
19.Kinney, Michael、Trezevant, Robert(1997)。The use of special items to manage earnings and perceptions。Journal of Financial Statement Analysis,3(1),45-53。  new window
20.李春安、劉維琪(20050200)。監督、首次公開上市釋股策略與價格低估現象之研究。管理學報,22(1),63-84。new window  延伸查詢new window
21.Carter, Richard R.、Manaster, Steven(1990)。Initial Public Offerings and Underwriter Reputation。The Journal of Finance,45(4),1045-1067。  new window
22.Jaggi, Bikki、Chin, Chen-Lung、Lin, Hsiou-Wei Willian、Lee, Picheng(2006)。Earnings Forecast Disclosure Regulation and Earnings Management: Evidence from Taiwan IPO Firms。Review of Quantitative Finance and Accounting,26(3),275-299。  new window
23.陳軒基、王忠建、楊雅雯(20051000)。IPO閉鎖期滿日之市場反應。證券市場發展季刊,17(3)=67,57-87。new window  延伸查詢new window
24.Kothari, S. P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance Matched Discretionary Accruals Measures。Journal of Accounting & Economics,39(1),161-197。  new window
25.Firth, M.、Kwok, B. C. H.、Liau-Tan, C. K.、Yeo, G. H. H.(1995)。Accuracy of profit forecasts contained in IPO prospectuses。Accounting and Business Review,2,55-83。  new window
26.Lee, P.、Taylor, S.、Yee, C.、Yee, M.(1993)。Prospectus earnings forecasts: Evidence and explanations。Australian Accounting Review,3,21-32。  new window
27.Levitt, A.(1998)。The importance of high quality accounting standards。Accounting Horizons,12(1),79-82。  new window
28.Brown, L. D.、Richardson, G. D.、Schwager, S. J.(1987)。An information interpretation of financial analyst superiority in forecasting earnings。Journal of Accounting Research,25(1),49-67。  new window
29.林象山、薛富井、陳長利(19990100)。新股訂價偏誤對承銷商公司價值的影響。管理評論,18(1),97-111。new window  延伸查詢new window
30.馬黛、胡德中(20030400)。承銷配售機制之決定及其對IPO折價之影響:競價拍賣、詢價圈購與公開申購。財務金融學刊,11(1),1-40。new window  延伸查詢new window
31.林象山(19950700)。承銷商信譽對新上市股票之影響。中國財務學刊,3(1),119-143。new window  延伸查詢new window
32.Aharony, Joseph、Lin, Chan Jane、Loeb, Martin P.(1993)。Initial Public Offerings, Accounting Choices, and Earnings Management。Contemporary Accounting Research,10(1),61-81。  new window
33.Friedlan, John M.(1994)。Accounting Choices by Issuers of Initial Public Offerings。Contemporary Accounting Research,11(1),1-31。  new window
34.Jones, Jennifer J.(1991)。Earnings management during import relief investigation。Journal of Accounting Research,29(2),193-228。  new window
35.Kasznik, Ron(1999)。On the association between voluntary disclosure and earnings management。Journal of Accounting Research,37(1),57-82。  new window
36.Waymire, Gregory(1984)。Additional Evidence on the Information Content of Management Earnings Forecasts。Journal of Accounting Research,22(2),703-719。  new window
37.Abarbanell, J.、Lehavy, R.(2003)。Can Stock Recommendations Predict Earnings Management and Analysts' Earnings Forecast Errors?。Journal of Accounting Research,41(1),1-31。  new window
38.Pedwell, K.、Warsame, H.、Neu, D.(1994)。The accuracy of Canadian and New Zealand earnings forecasts: A comparison of voluntary versus compulsory disclosures。International Accounting, Auditing and Taxation,3(2),221-236。  new window
39.Brown, L. D.(2001)。The accuracy and bias of equity values inferred from analysts' earnings forecasts。Journal of Accounting, Auditing & Finance,16(4),363-367。  new window
40.Capstaff, J.、Paudyal, K.、Rees, W.(1995)。The accuracy and rationality of earnings forecasts by UK analysts。Journal of Business Finance & Accounting,22,69-87。  new window
41.Chan, A. M. Y.、Sit, C. L. K.、Tong, M. M. L.、Wong, D. C. K.、Chan, R. W. Y.(1996)。Possible factors of the accuracy of prospectus earnings forecasts in Hong Kong。International Journal of Accounting,31,381-398。  new window
42.Chen, G.、Firth, M.(1999)。The accuracy of profit forecasts and their roles and associations with IPO firm valuations。Journal of International Financial Management and Accounting,10,202-226。  new window
43.Chen, G.、Firth, M.(2000)。The post-issue market performance of initial public offerings in China's new stock markets。Review of Quantitative Finance & Accounting,14(4),319-339。  new window
44.DeAngelo, L.(1988)。Discussion of evidence of earnings management from the provision for bad debts。Journal of Accounting Research,26(3),32-40。  new window
45.DeBondt, W.、Thaler, R.(1990)。Do security analysis overreact?。American Economic Review, Papers and Proceedings,80,52-57。  new window
46.Jaggi, B.(1997)。Accuracy of forecast information disclosed in IPO prospectuses of Hong Kong companies。International Journal of Accounting,32,301-319。  new window
47.Jaggi, B.、Sannella, A.(1995)。The association between the accuracy of management earnings forecasts and discretionary accounting changes。Journal of Accounting, Auditing, and Finance,10(1),1-21。  new window
48.Jelic, R.、Saadouni, B.、Briston, R.(1998)。The accuracy of earnings forecasts in IPO prospectuses on the Kuala Lumpur Stock Exchange 1984-1995。Accounting and Business Research,29,57-72。  new window
49.Jelic, R.、Saadouni, B.、Briston, R.(2001)。Performance of Malaysian IPOs: Underwriters reputation and management earnings forecasts。Pacific-Basin Finance Journal,9,457-486。  new window
50.Lonkani, R.、Firth, M.(2005)。The accuracy of IPO earnings forecasts in Thailand and their relationships with stock market valuation。Accounting and Business Research,35(3),269-286。  new window
51.Teoh, Siew Hong、Welch, Ivo、Wong, Tak Jun(1998)。Earnings Management and the Long-run Market Performance of Initial Public Offerings。The Journal of Finance,53(6),1935-1974。  new window
52.Ritter, Jay R.(1991)。The Long-run Performance of Initial Public Offerings。Journal of Finance,46(1),3-27。  new window
53.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
54.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。  new window
55.Gul, Ferdinand A.、Chen, Charles J. P.、Tsui, Judy S. L.(2003)。Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees。Contemporary Accounting Research,20(3),441-464。  new window
56.Matsumoto, Dawn A.(2002)。Management's Incentives to Avoid Negative Earnings Surprises。The Accounting Review,77(3),483-514。  new window
57.江淑貞、劉維琪、張玉山(20050600)。公司初次上市承銷方式、股權分配與監督機制。臺大管理論叢,15(2),1-23。new window  延伸查詢new window
58.黃志仁、吳睿怡(20071200)。上市閉鎖期之盈餘管理行為。交大管理學報,27(2),275-296。new window  延伸查詢new window
59.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
60.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
61.Healy, P. M.(1985)。The Effect of Bonus Schemes on Accounting Decision。Journal of Accounting and Economics,7(1-3),85-107。  new window
研究報告
1.Gounopoulos, D.(2004)。The initial performance of IPOs: Evidence from Athens Stock Exchange。University of Surrey-School of Management。  new window
2.Hwang, L.、Ryan, S.(2000)。The varied nature and pricing implications of discretionary behavior: Big baths, loss avoidance, and sugar-bowling。New York University。  new window
圖書
1.Neter, J.、Wasserman, W.、Kutner, M. H.(1989)。Applied Linear Regression Models。Richard D. Irwin Inc.。  new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
 
 
 
 
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