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題名:從不同薪酬來源之動機衝突探討董監事薪酬與盈餘品質之關係
書刊名:輔仁管理評論
作者:林昭伶林宇涓
作者(外文):Lin, Chao-lingLin, Yu-chuan
出版日期:2018
卷期:25:3
頁次:頁69-105
主題關鍵詞:董監事薪酬異常應計數盈餘品質Director compensationAbnormal accrualsEarnings 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:174
  • 點閱點閱:8
期刊論文
1.楊炎杰、官月緞(20060700)。客戶重要性與非審計服務是否影響審計品質?Enron後的觀察。會計評論,43,27-61。new window  延伸查詢new window
2.陳俊合(20100100)。未費用化薪酬與超額薪酬對高階管理當局薪酬揭露之影響。會計評論,50,89-113。new window  延伸查詢new window
3.高蘭芬、陳怡凱、陳美蓮(20110100)。代理問題與盈餘穩健性。會計評論,52,103-136。new window  延伸查詢new window
4.吳宗璠、黃娟娟(20091200)。公司治理機制是否影響會計師查核意見?。企業管理學報,83,65-98。new window  延伸查詢new window
5.Engel, E.、Hayes, R. M.、Wang, X.(2010)。Audit committee compensation and the demand for monitoring of the financial reporting process。Journal of Accounting and Economics,49(1/2),136-154。  new window
6.Wild, J. J.(1996)。The audit committee and earnings quality。Journal of Accounting, Auditing and Finance,11(2),247-276。  new window
7.柯承恩、陳耀宗、吳姍穎(20100500)。董監事治理與盈餘管理之關連性研究。會計學報,2(2),25-59。new window  延伸查詢new window
8.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1995)。Detecting Earning Management。The Accounting Review,70(2),193-225。  new window
9.李建然、陳政芳(20040100)。審計客戶重要性與盈餘管理:以五大事務所組別為觀察標的。會計評論,38,59-80。new window  延伸查詢new window
10.LaFond, Ryan、Roychowdhury, Sugata(2008)。Managerial Ownership and Accounting Conservatism。Journal of Accounting Research,46(1),101-135。  new window
11.Heninger, William G.(2001)。The Association between Auditor Litigation and Abnormal Accruals。The Accounting Review,76(1),111-126。  new window
12.許文馨、詹凌菁(20081200)。會計盈餘反應訊息時效性之不對稱與董監酬勞關係。中山管理評論,16(4),851-883。new window  延伸查詢new window
13.林新沛(20050600)。標準化迴歸係數的正確解釋。中山管理評論,13(2),533-548。new window  延伸查詢new window
14.李建然、林秀鳳(20051000)。會計師任期與異常應計數之關聯性研究。管理評論,24(4),103-126。new window  延伸查詢new window
15.Main, B. G. M.、Bruce, A.、Buck, T.(1996)。Total Board Remuneration and Company Performance。The Economic Journal,106(439),1627-1644。  new window
16.Moore, M. L.(1973)。Management changes and discretionary accounting decisions。Journal of Accounting Research,11(1),100-107。  new window
17.王元章、張椿柏(20121200)。核心代理問題對盈餘管理之影響。會計審計論叢,2(2),69-113。new window  延伸查詢new window
18.林穎芬、洪晨桓、陳佳成(20121200)。臺灣上市公司董事薪酬影響因子之研究。臺大管理論叢,23(1),175-207。new window  延伸查詢new window
19.Fama, E. F.(1980)。Agency problems and theory of the firm。Journal of Political Economy,88(2),288-307。  new window
20.Moses, O. Douglas(1987)。Income Smoothing and Incentives: Empirical Tests Using Accounting Changes。The Accounting Review,62(2),358-377。  new window
21.Johnson, Jonathan L.、Daily, Catherine M.、Ellstrand, Alan E.(1996)。Boards of directors: A review and research agenda。Journal of Management,22(3),409-438。  new window
22.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  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.Hope, O. K.、Wang, J.(2018)。Management Deception, Big-Bath Accounting, and Information Asymmetry: Evidence from Linguistic Analysis。Accounting, Organizations and Society,70,33-51。  new window
26.Ghosh, Aloke、Moon, Doocheol(2005)。Auditor tenure and perceptions of audit quality。The Accounting Review,80(2),585-612。  new window
27.Lahlou, I.、Navatte, P.(2017)。Director compensation incentives and acquisition performance。International Review of Financial Analysis,53,1-11。  new window
28.Hausman, Jerry A.(1978)。Specification tests in econometrics。Econometrica: Journal of the Econometric Society,46(6),1251-1271。  new window
29.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
30.Matsumoto, Dawn A.(2002)。Management's Incentives to Avoid Negative Earnings Surprises。The Accounting Review,77(3),483-514。  new window
31.杜文禮、蔡旻秀(20060600)。董監事酬勞及員工分紅佔盈餘分配比例對公司經營績效之實證研究。全球管理與經濟,2(1),1-20。new window  延伸查詢new window
32.汪進揚、張家恩(20180200)。高階管理者酬勞之探討:臺灣與中國大陸電子產業之實證。中華管理評論,21(1),(3)2-(3)29。  延伸查詢new window
33.施耀欽(2016)。分派員工酬勞及董監事酬勞新解。證券服務,648,9-10。  延伸查詢new window
34.Boumosleh, Anwar(2009)。Director Compensation and The Reliability of Accounting Information。The Financial Review,44(4),525-539。  new window
35.Sengupta, Partha、Zhang, Suning(2015)。Equity-based Compensation of Outside Directors and Corporate Disclosure Quality。Contemporary Accounting Research,32(3),1073-1098。  new window
36.Ryan, Harley E. Jr.、Wiggins, Roy A. III(2004)。Who is in whose pocket? Director compensation, board independence, and barriers to effective monitoring。Journal of Financial Economics,73(3),497-524。  new window
37.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance,9(3),295-316。  new window
38.Agrawal, Anup、Mandelker, Gershon N.(1987)。Managerial incentives and corporate investment and financing decisions。The Journal of Finance,42(4),823-837。  new window
39.Breusch, Trevor S.、Pagan, Adrian R.(1980)。The Lagrange Multiplier Test and Its Applications to Model Specification in Econometrics。The Review of Economic Studies,47(1),239-253。  new window
40.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。Journal of Finance,52(2),737-783。  new window
41.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
42.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
43.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
44.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons,17(S1),1-16。  new window
45.Ronen, J.、Tzur, J.、Yaari, V. L.(2006)。The Effect of Directors' Equity Incentives on Earnings Management。Journal of Accounting and Public Policy,25(4),359-389。  new window
學位論文
1.陳裕仁(2003)。員工紅利及董監酬勞對企業經營績效及股票報酬影響之研究(碩士論文)。國立臺北大學,臺北市。  延伸查詢new window
2.陳雯惠(2010)。董事會資本、董監酬勞與溢領薪酬現象關係之探討--以金融保險業為例(碩士論文)。國立成功大學。  延伸查詢new window
3.傅慧貞(2006)。我國獨立董監制度及董監酬勞對裁決性應計數影響之研究(碩士論文)。輔仁大學。  延伸查詢new window
4.鄭琪融(2009)。董監酬勞與資訊揭露透明度關聯性之研究(碩士論文)。國立政治大學。  延伸查詢new window
5.鍾志杰(2007)。董監酬勞與會計資訊品質--從盈餘管理與資訊揭露的角度探討(碩士論文)。中原大學。  延伸查詢new window
6.蘇純儀(2004)。員工紅利及董監事酬勞佔盈餘分配比例對公司經營績效之影響(碩士論文)。東吳大學,臺北市。  延伸查詢new window
7.蕭瓊枝(2006)。我國獨立董監制度及董監酬勞對公司經營績效影響之研究(碩士論文)。輔仁大學。  延伸查詢new window
8.周國泰(2006)。員工紅利與董監事酬勞對公司經營績效之影響(碩士論文)。中原大學。  延伸查詢new window
9.周俊安(2009)。獨立董事行為之賽局模型分析(碩士論文)。國立臺北大學。  延伸查詢new window
10.楊雅嵐(2005)。公費依存度、公司治理風險與盈餘穩健性之關係(碩士論文)。輔仁大學。  延伸查詢new window
11.謝公翔(2015)。董監事持股、董監事酬勞與實質盈餘品質之關聯性研究(碩士論文)。長榮大學。  延伸查詢new window
圖書
1.Milkovich, George T.、Newman, Jerry M.(2005)。Compensation。McGraw-Hill Education。  new window
2.Berle, Adolf Augustus Jr.、Means, Gardiner C.(1932)。The Modern Corporation and Private Property。Macmillan Publishing Company。  new window
其他
1.黃鳳丹(20170418)。虧損仍發高額董事酬 肥貓企業股價 市場給差評,https://goo.gl/OJ5bOh。  延伸查詢new window
2.楊穆郁(20120801)。董監肥貓出爐 友達上榜,https://goo.gl/BDN6LJ。  延伸查詢new window
3.Boumosleh, A. S.,Cline, B. N.,Yore, A. S.(2012)。Should the Outsiders Be Left Out? Director Stock Options, Expectations and Earnings Management,https://ssrn.com/abstract=1928166。  new window
 
 
 
 
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