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題名:醫療財團法人的會計資訊品質特性
書刊名:會計審計論叢
作者:王貞靜曹美娟華浤安
作者(外文):Wang, Chen-chinTsao, Mei-chuanHua, Hung-an
出版日期:2021
卷期:11:1
頁次:頁103-152
主題關鍵詞:醫療財團法人財務報告編製準則會計資訊品質盈餘品質醫療財團法人Regulations governing preparation of financial and operational reports by medical foundationsAccounting information qualityMedical care corporatesEarnings quality
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:84
  • 點閱點閱:5
期刊論文
1.張樂心、鄭守夏、楊銘欽、江東亮(20040400)。醫院權屬別與醫療收費。臺灣公共衛生雜誌,23(2),130-140。new window  延伸查詢new window
2.Parsons, L. M.(2003)。Is accounting information from nonprofit organizations useful to donors? A review of charitable giving and value-relevance。Journal of Accounting Literature,22,104-129。  new window
3.林江亮、何永智(20091200)。資訊透明與財務操縱對非營利組織捐贈收入影響之研究。應用經濟論叢,86,139-185。new window  延伸查詢new window
4.Krishnan, Ranjani、Yetman, Michelle H.、Yetman, Robert J.(2006)。Expense misreporting in nonprofit organizations。The Accounting Review,81(2),399-420。  new window
5.譚慧芳、吳清在(20121200)。非營利醫院的避稅動機與盈餘管理。會計與公司治理,8(2),1-24。new window  延伸查詢new window
6.Trussel, J.(2003)。Assessing potential accounting manipulation: The financial characteristics of charitable organizations with higher than expected program-spending ratios。Nonprofit and Voluntary Sector Quarterly,32(4),616-634。  new window
7.Brickley, J. A.、Van Horn, R. L.(2002)。Managerial incentives in nonprofit organizations: Evidence from hospitals。Journal of Law and Economics,45(1),227-249。  new window
8.Baber, W. R.、Daniel, P. L.、Roberts, A. A.(2002)。Compensation to managers of charitable organizations: An empirical study of the role of accounting measures of program activities。The Accounting Review,77(3),679-693。  new window
9.McNichols, Maureen F.(2000)。Research design issues in earnings management studies。Journal of Accounting and Public Policy,19(4/5),313-345。  new window
10.Weber, J.、Willenborg, M.(2003)。Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings。Journal of Accounting Research,41(4),681-720。  new window
11.Lipe, R.(1990)。The Relation between Stock Returns and Accounting Earnings Given Alternative Information。The Accounting Review,65(1),49-71。  new window
12.Titman, Sheridan、Trueman, Brett(1986)。Information quality and the valuation of new issues。Journal of Accounting and Economics,8(2),159-172。  new window
13.葉銀華、邱顯比、何憲章(19970400)。利益輸送代理問題和股權結構之理論與實證研究。中國財務學刊,4(4),47-73。new window  延伸查詢new window
14.Keister, W. Carl(1992)。Industrial Groups as Systems of Contractual Governance。Oxford Review of Economic Policy,8(3),24-44。  new window
15.Francis, J.、LaFond, R. P.、Olsson, P. M.、Schipper, K.(2004)。Costs of equity and earnings attributes。The Accounting Review,79(4),967-1010。  new window
16.Leone, A. J.、Van Horn, R. L.(2005)。How do nonprofit hospitals manage earnings?。Journal of Health Economics,24(4),815-837。  new window
17.王媛慧、徐偉初、周麗芳(20050900)。我國財團法人醫院經營績效之研究。龍華科技大學學報,19,133-153。  延伸查詢new window
18.Omer, Thomas C.、Yetman, Robert J.(2003)。Near zero taxable income reporting by nonprofit organizations。Journal of the American Taxation Association,25(2),19-34。  new window
19.Yetman, R. J.(2001)。Tax-motivated Expense Allocations by Nonprofit Organizations。The Accounting Review,76(3),297-311。  new window
20.Ghemawat, Pankaj、Khanna, Tarun(1998)。The Nature of Diversified Business Groups: A Research Design and Two Case Studies。The Journal of Industrial Economics,46(1),35-61。  new window
21.許崇源、林宛瑩、游智媛、塗盈媜(20040700)。複雜交叉控股型態(3)--和信集團。貨幣觀測與信用評等,48,84-117。  延伸查詢new window
22.Keating, E. K.、Parsons, L. M.、Roberts, A. A.(2008)。Misreporting Fundraising: How Do Nonprofit Organizations Account for Telemarketing Campaigns?。The Accounting Review,83(2),417-446。  new window
23.DeFond, M. L.、Erkens, D. H.、Zhang, J.(2017)。Do client characteristics really drive the big N audit quality effect? New evidence from propensity score matching。Management Science,63(11),3628-3649。  new window
24.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
25.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
26.Tucker, Jennifer W.、Zarowin, Paul A.(2006)。Does Income Smoothing Improve Earnings Informativeness?。The Accounting Review,81(1),251-270。  new window
27.Tan, H.-F.(2011)。Earning management in non-profit hospitals--Evidence from Taiwan。International Journal of Electronic Business Management,9(3),243-257。  new window
28.何怡澄、郭振雄(20160300)。法令變動對醫療財團法人從事社區公益服務的影響。臺灣經濟預測與政策,46(2),119-156。new window  延伸查詢new window
29.范宏書、林彥廷、陳慶隆(20150900)。實質盈餘管理對會計資訊價值攸關性之影響。臺大管理論叢,25(3),163-196。new window  延伸查詢new window
30.范宏書(20090900)。盈餘平穩化與會計資訊的相對價值攸關性。臺大管理論叢,19(S2),127-164。new window  延伸查詢new window
31.梁志民、郭振雄、李怡慧、何怡澄(20180800)。醫療財團法人的租稅優惠與社區公益服務。臺大管理論叢,28(2),1-31。new window  延伸查詢new window
32.邱士宗、郭振雄、何怡澄(2017)。醫療財團法人董事會結構與組成與營運效率及投資效率的關聯性。第三部門學刊,20,1-36。  延伸查詢new window
33.洪綾襄(2015)。財團醫院搬錢術 25大醫院財報全揭密肥老闆瘦醫護手法曝光。財訊雙週刊,471,40-49。  延伸查詢new window
34.張力(20120500)。財團法人醫院獲利與醫療救濟服務差異之研究:以不同型態財團法人醫院為例。當代會計,13(1),93-116。new window  延伸查詢new window
35.郭振雄、何怡澄、羅德城(20061200)。非營利醫院的負債融資與社區公益活動。臺灣公共衛生雜誌,25(6),440-448。new window  延伸查詢new window
36.黃達夫(2018)。台灣醫療需要由量到質的革命。和信醫院雙週刊,346,3-4。  延伸查詢new window
37.Beisland, L. A.、Mersland, R.(2014)。Earnings quality in nonprofit versus for-profit organizations: Evidence from the microfinance industry。Nonprofit and Voluntary Sector Quarterly,43(4),652-671。  new window
38.Yetman, M. H.、Yetman, R. J.(2009)。Determinants of nonprofits' taxable activities。Journal of Accounting and Public Policy,28(6),495-509。  new window
39.Weisbrod, B. A.(1975)。Research in health economics: A survey。International Journal of Health Services,5(4),643-661。  new window
40.Porter, M. E.、Lee, T. H.(2013)。The strategy that will fix health care。Harvard Business Review,2013(Oct.)。  new window
41.Pinnuck, M.、Potter, B. N.(2009)。The quality and conservatism of the accounting earnings of local governments。Journal of Accounting and Public Policy,28(6),525-540。  new window
42.Parte-Esteban, L.、García, C. F.(2014)。The influence of firm characteristics on earnings quality。International Journal of Hospitality Management,42,50-60。  new window
43.Krishnan, R.、Yetman, M. H.(2011)。Institutional drivers of reporting decisions in nonprofit hospitals。Journal of Accounting Research,49(4),1001-1039。  new window
44.Gordon, T. P.、Khumawala, S. B.(1999)。The demand for not-for-profit financial statements: A model of individual giving。Journal of Accounting Literature,18,31-56。  new window
45.Jiang, J.、Wang, I. Y.、Wang, K. P.(2019)。Big N auditors and audit quality: New evidence from quasi-experiments。The Accounting Review,94(1),205-227。  new window
46.Dong, G. N.(2016)。Earnings management in U.S. hospitals。Journal of Health and Human Services Administration,39(1),41-71。  new window
47.Frank, R. G.、Salkever, D. S.、Mitchell, J.(1990)。Market forces and the public good: Competition among hospitals and provision of indigent care。Advances in Health Economics and Health Services Research,11,159-183。  new window
48.洪綾君、林依瑩(20101200)。臺灣醫療財團法人財務資訊公開之研究。公共行政學報,37,37-70。new window  延伸查詢new window
49.李佳容、林進財、譚醒朝、張曉芬(20101200)。臺灣地區財團法人醫院財務績效之評估。健康管理學刊,8(2),199-208。new window  延伸查詢new window
50.黃德舜、李怡潁、劉振家(20091200)。績效、審計品質與盈餘管理之關係--以財團法人醫院為例。非營利組織管理學刊,7,69-85。  延伸查詢new window
51.Sloan, Richard Geoffrey(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review,71(3),289-315。  new window
研究報告
1.Hunt, A.、Moyer, S. E.、Shevlin, T.(1997)。Earnings volatility, earnings management, and equity value。University of Washington。  new window
2.Jian, Ming、Wong, T. J.(2003)。Earnings Management and Tunneling through Related Party Transactions: Evidence from Chinese Corporate Groups。Hong Kong University of Science and Technology。  new window
3.Barragato, C. A.、Basu, S.(2007)。Properties of accounting earnings in not-for-profit organizations。Long Island University:Emory University。  new window
4.Beck, A.、Gilstrap, C.、Rippy, J.、Vansant, B.(2020)。Strategic reporting by nonprofit hospitals: An examination of bad debt and charity care。Georgia State University:University of Toledo:Johns Hopkins University:Auburn University。  new window
5.Cannon, J. N.、Lamboy-Ruiz, M. A.、Watanabe, O. V.(2018)。The influence of ownership type and the affordable care act on earnings management in U.S. hospitals。Utah State University:Iowa State University。  new window
6.McGuire, S. T.、Newton, N. J.、Omer, T. C.、Sharp, N. Y.(2012)。Does Local Religiosity Impact Corporate Social Responsibility?。Texas A&M University:Florida State University:University of Nebraska at Lincoln。  new window
學位論文
1.劉蕙瑩(2012)。舉債程度與社區公益支出對財務操縱行為影響之研究:以我國非營利醫院為例(碩士論文)。中原大學。  延伸查詢new window
2.柯妍嬪(2010)。財團法人醫院和金融產業企業社會責任之投入與財務績效的關聯分析(碩士論文)。嘉南藥理科技大學。  延伸查詢new window
3.紀佳妤(2020)。探究財團法人醫院董事會特性與醫療品質之關係(碩士論文)。國立臺北護理健康大學。  延伸查詢new window
4.張雅怡(2012)。非營利組織的盈餘管理行為:以醫院為例(碩士論文)。國立成功大學。  延伸查詢new window
5.黃心蘭(2015)。財團法人醫院所得稅免稅標準與盈餘管理之關聯性(碩士論文)。銘傳大學。  延伸查詢new window
6.潘淑岑(2020)。國內醫療財團法人關係人交易樣態與財務績效之關聯性(碩士論文)。國立臺北大學。  延伸查詢new window
7.蔡啟明(2006)。以稅捐徵免管理財團法人醫院公益目的之研究(碩士論文)。東海大學。  延伸查詢new window
8.謝佩蓁(2016)。前期盈虧與零盈餘門檻對成本不對稱性之影響--以台灣醫療財團法人為例(博士論文)。國立臺北大學。new window  延伸查詢new window
圖書
1.Bernstein, L. A.、Wild, J. J.(1998)。Financial Statement Analysis: Theory, Application, and Interpretation。Irwin/McGraw-Hill。  new window
2.Charity Commission(2000)。Accounting and Reporting by Charities: Statement of Recommended Practice。Charity Commission。  new window
3.Charity Commission(2005)。Accounting and Reporting by Charities: Statement of Recommended Practice。Charity Commission。  new window
4.Charity Commission(2016)。Accounting and Reporting by Charities: Statement of Recommended Practice。Charity Commission。  new window
5.邱皓政(2019)。量化研究與統計分析:SPSS與R資料分析範例解析。五南。  延伸查詢new window
其他
1.朱澤民(20130409)。別養大了醫療巨人 扭曲醫療生態。  延伸查詢new window
2.邱怡君(20210331)。林口長庚蟬聯最賺錢醫院亞東最慘年虧4.3億,https://udn.com/news/story/7266/5355394。  延伸查詢new window
3.倪浩倫(20171122)。被指為台塑「控股公司」長庚醫院今發聲明駁斥,https://ctee.com.tw/livenews/chinatimes/ch/20171122003353-260405。  延伸查詢new window
4.徐嶔煌(20150309)。慈濟醫院的規模不及長庚的一半,為何管理費用卻比長庚多花了6億?,http://buzzorange.com/2015/03/09/tzu-chi-spent-lots-of-money-in-management-not-for-nurse-and-doctor/。  延伸查詢new window
5.陳婕翎(20190131)。最賺錢醫院得靠副業救援,https://health.udn.com/health/story/5999/3623814。  延伸查詢new window
6.黃經祥(20110517)。打開「醫院財報」說亮話是醫院壓榨醫師,還是健保虧待醫院?,https://www.thrf.org.tw/archive/255。  延伸查詢new window
7.趙宥寧(2017)。長庚醫院股利百億卻免繳稅,黃國昌批:淪為財團避稅的控股中心,https://www.storm.mg/article/342441。  延伸查詢new window
8.醫療改革基金會(2004)。醫院乾坤挪移大法 侵蝕健保財務 醫改會:醫院財報不公開 健保漲價怎麼談?,https://www.thrf.org.tw/archive/1263。  延伸查詢new window
9.醫療改革基金會(2014)。醫改會呼籲修法,遏止「財團法人醫院」淪為「財團」醫院,https://www.thrf.org.tw/publication/1504#F。  延伸查詢new window
10.醫療改革基金會(2014)。醫改會體檢「財團法人醫院」財務真相,https://www.thrf.org.tw/publication/1506。  延伸查詢new window
11.GAO(2002)。Tax-Exempt Organizations: Improvements Possible in Public, IRS, and State Oversight of Charities,GAO。  new window
12.GAO(2008)。Variation in Standards and Guidance Limits Comparison of How Hospitals Meet Community Benefit Requirements,GAO。  new window
 
 
 
 
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