期刊論文1. | Hribar, Paul、Jenkins, Nicole Thorne、Bruce, Johnson, W.(2006)。Stock Repurchases as an Earnings Management Device。Journal of Accounting and Economics,41(1/2),3-27。 |
2. | Henderson, B. Charlene、Kaplan, Steven E.(2000)。An examination of audit report lag for banks: A panel data approach。Auditing: A Journal of Practice and Theory,19(2),159-174。 |
3. | Ivashina, V.、Scharfstein, D.(2010)。Bank leading during the financial crisis of 2008。Journal of Financial Economics,97(3),319-338。 |
4. | Kim, J. B.、Sohn, B. C.(201311)。Real earnings management and cost of capital。Journal of Accounting and Public Policy,32(6),518-543。 |
5. | Burnett, Brian M.、Cripe, Bradrick M.、Martin, Gregory W.、McAllister, Brian P.(2012)。Audit quality and the trade-off between accretive stock repurchases and accrual-based earnings management。The Accounting Review,87(6),1861-1884。 |
6. | Badertscher, B.(2011)。Overvaluation and the choice of alternative earnings management mechanisms。The Accounting Review,86(5),1491-1518。 |
7. | Alissa, W.、Bonsall, S. B. IV、Koharki, K.、Penn, M. W. Jr.(2013)。Firms' use of accounting discretion to influence their credit ratings。Journal of Accounting and Economics,55(2/3),129-147。 |
8. | Chan, Lilian H.、Chen, Kevin C. W.、Chen, Tai Yuan、Yu, Yangxin(2015)。Substitution between real and accruals-based earnings management after voluntary adoption of compensation clawback provisions。The Accounting Review,90(1),147-174。 |
9. | Doyle, Jeffrey T.、Jennings, Jared N.、Soliman, Mark T.(2013)。Do managers define non-GAAP earnings to meet or beat analyst forecasts?。Journal of Accounting and Economics,56(1),40-56。 |
10. | Garcia-Meca, E.、Sanchez-Ballesta, J. P.(2009)。Corporate governance and earnings management: A meta-analysis。Corporate Governance: An International Review,17(5),594-610。 |
11. | Goh, J.、Lee, H. Y.、Lee, J. W.(2013)。Majority shareholder ownership and real earnings management: Evidence from Korea。Journal of International Financial Management and Accounting,24,26-61。 |
12. | Gunny, K. A.(201009)。The relation between earnings management using real earnings management and future performance: Evidence from meeting earnings benchmarks。Contemporary Accounting Research,27,855-888。 |
13. | Jiambalvo, J.、Noreen, E.、Shevlin, T.(1997)。Incremental information content of the change in the percent of production added to inventory。Contemporary Accounting Research,14,69-97。 |
14. | Kim, Y.、Park, M. S.(201401)。Real activities manipulation and auditors' client-retention decisions。The Accounting Review,89,367-401。 |
15. | Kuo, J. M.、Ning, L.、Song, X.(201403)。The real and accrual-based earnings management behaviors: Evidence from the split share structure reform in China。The International Journal of Accounting,49,101-136。 |
16. | Liang, Jia-Wen、Lin, Mei-Feng、Chin, Chen-Lung(2012)。Does foreign institutional ownership motivate firms in an emerging market to increase voluntary disclosure? Evidence from Taiwan。Review of Quantitative Finance and Accounting,39,55-76。 |
17. | McInnis, J.、Collins, D. W.(201103)。The effect of cash flow forecasts on accrual quality and benchmark beating。Journal of Accounting and Economics,51,219-239。 |
18. | Roychowdhury, S.(200612)。Earning management through real earnings management。Journal of Accounting and Economics,42,335-370。 |
19. | Xie, B.、Davidson III, W. N.、DaDalt, P. J.(200306)。Earning management and corporate governance: The role of the board and the audit committee。Journal of Corporate Finance,9,295-316。 |
20. | Bekaert, G.、Harvey, C. R.(2003)。Emerging markets finance。Journal of Empirical Finance,10,3-55。 |
21. | Osma, Beatriz. G.(2008)。Board independence and real earnings management: The case of R and D expenditure。Corporate Governance: An International Review,16(2),116-131。 |
22. | Seybert, N.(201003)。R&D capitalization and reputation-driven real earnings management。The Accounting Review,85,671-693。 |
23. | Weimer, J.、Pape, J.(1999)。A Taxonomy of Systems of Corporate Governance。Corporate Governance: An International Review,7(2),152-166。 |
24. | Gupta, M.、Pevzner, M.、Seethamraju, C.(2010)。The implications of absorption cost accounting and production decisions for future firm performance and valuation。Contemporary Accounting Research,27(3),889-922。 |
25. | Dechow, Patricia M.、Kothari, Sagar P.、Watts, Ross L.(1998)。The Relation between Earnings and Cash Flows。Journal of Accounting and Economics,25(2),133-168。 |
26. | Bushman, Robert M.、Piotroski, Joseph D.、Smith, Abbie J.(2004)。What determines corporate transparency?。Journal of Accounting Research,42(2),207-252。 |
27. | Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review,76(3),357-373。 |
28. | 張文瀞、周玲臺、林修葳(20030700)。內部人持股連續變動公司之盈餘管理行為特性。會計評論,37,53-83。 延伸查詢 |
29. | Sankar, Mandira Roy、Subramanyam, K. R.(2001)。Reporting discretion and private information communication through earnings。Journal of Accounting Research,39(2),365-386。 |
30. | Ewert, Ralf、Wagenhofer, Alfred(2005)。Economic Effects of Tightening Accounting Standards to Restrict Earnings Management。The Accounting Review,80(4),1101-1124。 |
31. | Eldenburg, L. G.、Gunny, K. A.、Hee, K. W.、Soderstrom, N.(2011)。Earnings management using real activities: Evidence from nonprofit hospitals。The Accounting Review,86(5),1605-1630。 |
32. | Welker, M.(1995)。Disclosure policy, information asymmetry, and liquidity in Equity Markets。Contemporary Accounting Research,11(2),801-827。 |
33. | Bartov, Eli F.(1993)。The Timing of Asset Sales and Earnings Manipulation。The Accounting Review,68(4),840-855。 |
34. | Bhojraj, S.、Hribar, P.、Picconi, M.、McInnis, J.(2009)。Making sense of cents: An examination of firms that marginally miss or beat analyst forecasts。The Journal of Finance,64(5),2361-2388。 |
35. | Zhao, Y.、Chen, K. H.、Zhang, Y. Q.、Davis, M.(2012)。Takeover protection and managerial myopia: Evidence from real earnings management。Journal of Accounting and Public Policy,31(1),109-135。 |
36. | Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.(2000)。The Separation of Ownership and Control in East Asian Corporations。Journal of Financial Economics,58(1/2),81-112。 |
37. | Yeh, Yin-Hua、Lee, Tsun-Siou、Woidtke, Tracie(2001)。Family control and corporate governance: Evidence from Taiwan。International Review of Finance,2(1/2),21-48。 |
38. | Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review,73(3),305-333。 |
39. | Sharma, V. D.、Sharma, Divesh S.、Ananthanarayanan, U.(2011)。Client Importance and Earnings Management: The Moderating Role of Audit Committees。Auditing: A Journal of Practice & Theory,30(3),125-156。 |
40. | Cohen, Daniel A.、Zarowin, Paul(2010)。Accrual-based and real earnings management activities around seasoned equity offerings。Journal of Accounting and Economics,50(1),2-19。 |
41. | Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics,40(1-3),3-73。 |
42. | Hausman, Jerry A.(1978)。Specification tests in econometrics。Econometrica: Journal of the Econometric Society,46(6),1251-1271。 |
43. | Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。 |
44. | Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business,72(1),1-33。 |
45. | Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。 |
46. | 許永聲、陳信吉、陳琬菁(20130700)。董事會特性與盈餘管理之選擇行為。會計評論,57,39-72。 延伸查詢 |
47. | Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics,24(1),99-126。 |
48. | DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。 |
49. | Core, John E.、Holthausen, Robert W.、Larcker, David F.(1999)。Corporate governance, chief executive officer compensation, and firm performance。Journal of Financial Economics,51(3),371-406。 |
50. | 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。 |
51. | Bathala, C. T.、Rao, R. P.(1995)。The Determinants of Board Composition: An Agency Theory Perspective。Managerial and Decision Economics,16(1),59-69。 |
52. | White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society,48(4),817-838。 |
53. | 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。 |
54. | 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。 |
55. | Zang, Amy Y.(2012)。Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management。The Accounting Review,87(2),675-703。 |
56. | Cohen, Daniel A.、Dey, Aiyesha、Lys, Thomas Z.(2008)。Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods。The Accounting Review,83(3),757-787。 |
57. | Krishnan, G. V.、Visvanathan, G.(2008)。Does the SOX definition of an accounting expert matter? The association between audit committee directors accounting expertise and accounting conservatism。Contemporary Accounting Research,25,827-857。 |