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題名:董事會運作與裙帶關係對會計穩健政策的影響
書刊名:證券市場發展季刊
作者:許永聲 引用關係黃勝華江亞陵
作者(外文):Hsu, Yun-shengHuang, Sheng-huaJiang, Ya-ling
出版日期:2020
卷期:32:3=127
頁次:頁1-28
主題關鍵詞:董事會運作裙帶關係會計穩健程度Board operationCronyismAccounting conservatism
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(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:27
  • 點閱點閱:2
期刊論文
1.Harris, M.、Raviv, A.(2008)。A Theory of Board Control and Size。The Review of Financial Studies,21(4),1797-1832。  new window
2.Lin, Y. F.、Yeh, Y. M. C.、Yang, F. M.(2014)。Supervisory quality of board and firm performance: A perspective of board meeting attendance。Total Quality Management & Business Excellence,25(3/4),264-279。  new window
3.Brick, Ivan E.、Palmon, Oded、Wald, John K.(2006)。CEO compensation, director compensation and firm performance: Evidence of cronyism?。Journal of Corporate Finance,12(3),403-423。  new window
4.Adams, R. B.、Ferreira, D.(2009)。Women in the board room and their impact on governance and performance。Journal of Financial Economics,94(2),291-309。  new window
5.Adams, Renée B.、Ferreira, Daniel(2007)。A Theory of Friendly Boards。The Journal of Finance,62(1),217-250。  new window
6.Fama, E. F.(1980)。Agency Problem and Theory of the Firm。Journal of Political Economy,88(2),288-307。  new window
7.Field, L.、Lowry, M.、Shu, S.(2005)。Does Disclosure Deter or Trigger Litigation?。Journal of Accounting and Economics,39(3),487-507。  new window
8.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
9.Chi, Wuchen、Liu, Chiawen、Wang, Taychang(2009)。What Affects Accounting Conservatism: A Corporate Governance Perspective。Journal of Contemporary Accounting and Economics,5(1),47-59。  new window
10.LaFond, Ryan、Roychowdhury, Sugata(2008)。Managerial Ownership and Accounting Conservatism。Journal of Accounting Research,46(1),101-135。  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.Ahmed, A. S.、Duellman, S.(2007)。Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis。Journal of Accounting and Economics,43(2/3),411-437。  new window
13.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
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.Andres, C.、Van den Bongard, Inga、Lehmann, M.(2013)。Is Busy Really Busy? Board Governance Revisited。Journal of Business Finance and Accounting,40(9/10),1221-1246。  new window
16.Cashman, G. D.、Gillan, S. L.、Jun, Chulhee(2012)。Going Overboard? On Busy Directors and Firm Value。Journal of Banking and Finance,36,3248-3259。  new window
17.Jaggi, B.、Leung, S.、Gul, F.(2009)。Family control, board independence and earnings management: evidence based on Hong Kong firms。Journal of Accounting and Public Policy,28(4),281-300。  new window
18.Fich, Eliezer M.、Shivdasani, Anil(2006)。Are Busy Boards Effective Monitors?。The Journal of Finance,61(2),689-724。  new window
19.許永聲、彭詠旋(20160100)。企業海外籌資策略與會計穩健政策。管理評論,35(1),73-95。new window  延伸查詢new window
20.Field, Laura、Lowry, Michelle、Mkrtchyan, Anahit(2013)。Are busy boards detrimental?。Journal of Financial Economics,109(1),63-82。  new window
21.Hambrick, Donald C.、Misangyi, Vilmos F.、Park, Chuljin A.(2015)。The quad model for identifying a corporate director's potential for effective monitoring: Toward a new theory of board sufficiency。Academy of Management Review,40(3),323-344。  new window
22.Young, Chaur-Shiuh、Hsieh, Pei-Gin、Tsai, Liu-Ching(2008)。Voluntary appointment of independent directors in Taiwan: motives and consequences。Journal of Business Finance and Accounting,35(9/10),1103-1137。  new window
23.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。Journal of Law and Economics,26(2),301-325。  new window
24.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。  new window
25.LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review,83(2),447-478。  new window
26.Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons,17(3),207-221。  new window
27.Kothari, S. P.、Ramanna, Karthik、Skinner, Douglas J.(2010)。Implications for GAAP from an analysis of positive research in accounting。Journal of Accounting and Economics,50(2/3),246-286。  new window
28.Chi, W. C.、Hsu, C. Y.、Lin, W. Y.(2008)。Board Effectiveness: Investigating Payment Asymmetry between Board Members and Shareholders。Corporate Board: Role, Duties & Composition,4(1),6-23。  new window
29.Chou, H. I.、Li, H.、Yin, X.(2010)。The Effects of Financial Distress and Capital Structure on the Work Effort of Outside Directors。Journal of Empirical Finance,17,300-312。  new window
30.Wilson, N.、Wright, M.、Scholes, L.(2013)。Family Business Survival and the Role of Boards。Entrepreneurship Theory and Practice,37(6),1369-1389。  new window
31.Krishnan, J.、Wen, Y.、Zhao, W.(2011)。Legal Expertise on Corporate Audit Committees and Financial Reporting Quality。The Accounting Review,86(6),2099-2130。  new window
32.Kim, K.、Mauldin, E.、Patro, S.(2014)。Outside directors and board advising and monitoring performance。Journal of Accounting and Economics,57(2/3),110-131。  new window
33.Chou, Hsin-I、Chung, Huimin、Yin, Xiangkang(2013)。Attendance of board meetings and company performance: Evidence from Taiwan。Journal of Banking and Finance,37(11),4157-4171。  new window
34.Vafeas, Nikos(1999)。Board Meeting Frequency and Firm Performance。Journal of Financial Economics,53(1),113-142。  new window
35.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics,33(3),401-425。  new window
36.Adams, Renée B.、Hermalin, Benjamin E.、Weisbach, Michael S.(2010)。The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey。Journal of Economic Literature,48(1),58-107。  new window
37.Donaldson, L.、Davis, J. H.(1991)。Stewardship theory or agency theory: CEO governance and shareholder returns。Australia Journal of Management,16,49-64。  new window
38.林仁光(20060100)。董事會功能性分工之法制課題--經營權功能之強化與內部監控機制之設計。國立臺灣大學法學論叢,35(1),157-266。new window  延伸查詢new window
單篇論文
1.Rehman, A.(2013)。Roles, Responsibilities and Functions of Board of Directors in an Organization(2276831)。  new window
 
 
 
 
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