| Reference: | 一、中文部分
中華民國證券暨期貨市場發展基金會，2003，資訊揭露評鑑系統作業要點
金成隆、林修葳，1998，台灣上市公司月盈餘揭露行為之實證研究，證券市場發展季刊，第10卷，第三期：31-63
金志遠，2000，董事會特性與年報自願性揭露關係之研究，國立政治大學會計系未出版碩士論文。
林冠宏，2003，公司資訊揭露與價值攸關性之研究，國立政治大學會計系未出版碩士論文。
林政衛，2003，公司治理結構、資訊透明度與股票報酬變異關聯性之研究，國立政治大學會計系未出版碩士論文。
邱碧珠，2000，資訊揭露程度與權益資金成本之關係:我國資訊電子業之關係，國立台灣大學會計系未出版碩士論文。
黃明潔，2002，多期損益平穩化行為之決定因素，國立政治大學會計系未出版碩士論文。
陳心怡，2000，上市公司現金增資前盈餘管理與其後績效關聯性之研究，國立台灣大學會計系未出版碩士論文。
陳汶敏，2003，企業資訊揭露數量對盈餘管理及股價波動之影響，國立台灣大學會計系未出版碩士論文。
陳依蘋，2002，透明度與企業價值，會計研究月刊，第200期(7月):48-54。
陳美娟，1997，年報自願性揭露水準與公司特徵之關聯性研究，國立政治大學會計系未出版碩士論文。
蔡其諭，2002，揭露程度與負債資金成本之關係，國立政治大學會計系未出版碩士論文。
二、英文部分
Aharony, J., C.J. Lin, and M.P. Loeb. 1993. Initial public offerings, accounting choices, and earnings management. Contemporary Accounting Research 10 (Fall):61-81
Amihud, Y., and H. Mendelson. 1986. Asset pricing and the bid-ask spread. Journal of Financial Economics 17(April):223-249
Bar-Yosef, S., and J. Livnat. 1984. Auditor selection: An incentive signalling approach. Accounting and Business Research 14(Autumn): 301-309
Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24(December): 3-37
Beaver, W.H., R. Lambert, and D. Morse. 1980. The information content of security prices. Journal of Accounting and Economics 2(April): 3-28
Beaver, W.H. 1998. Financial Reporting: An Accounting Revolution. 3rd edition. Prentice-Hall.
Botosan, C.A. 1997. Disclosure level and the cost of equity capital. The Accounting Review 72(July): 323-349
, and M.A. Plumlee. 2002. A re-examination of disclosure level and the expected cost of equity capital. Journal of Accounting Research 40(March):21-40
Cahan, S.F. 1992. The effect of antitrust investigations on discretionary accruals: A refined test of the political-cost hypothesis. The Accounting Review 67(January): 77-95
DeAngelo, L.E. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61(July): 400-421
Dechow, P.M. 1994. Accounting earnings and cash flows as measures of firm performance. Journal of Accounting and Economics 18(July): 3-42
, R.G. Sloan, and A.P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70(April): 193-225
Defond, M.L., and C.W. Park. 1997. Smoothing income in anticipation of future earnings. Journal of Accounting and Economics 23(July): 115-139
, and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17(January): 145-176
Diamond, D.W., and R.E. Verrecchia. 1991. Disclosure, liquidity, and the cost of capital. The Journal of Finance 46(September):1325-1359
Dye, R. 1988. Earnings management in an overlapping generations model. Journal of Accounting Research 26(September): 195-235
Elliott, R.K., and P.D. Jacobson. 1994. Costs and Benefits of business information disclosure. Accounting Horizons 8(December):80-96
Frankel, R., M. McNichols, and G. Wilson. 1995. Discretionary disclosure and external financing. The Accounting Review 70(January): 135-150
Healy, P.M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7(April):85-107
, and J.M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13(December): 365-383
, and K.G. Palepu. 1993. The effect of firm’s financial disclosure strategies on stock prices. Accounting Horizons 7(March):1-11
, and . 2001. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics 31(September): 405-440
Holthausen, R.W., D.F. Larcker, and R.G. Sloan. 1995. Annual bonus schemes and the manipulation of earnings. Journal of Accounting and Economics 19(February): 29-74
Jones, J.J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29(Autumn): 193-228
Lang, M.H., and R.J. Lundholm. 1993. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research 31 (September): 246-271
, and . 1996. Corporate disclosure policy and analyst behavior. The Accounting Review 71(October): 467-492
Lev, B., and S.H. Penman. 1990. Voluntary forecast disclosure, nondisclosure, and stock prices. Journal of Accounting Research 28(Spring):49-75
Lobo, G.J., and J. Zhou. 2001. Disclosure quality and earnings management. Working paper, Syracuse University and Long Island University-Brooklyn.
Meek, G.K., C.B. Roberts, and S.J. Gray. 1995. Factors influencing voluntary annual report disclosures by U.S., U.K., and continental European multinational cooperations. Journal of Business Studies 26(June):555-572
Morris, R.D. 1987. Signalling, agency theory and accounting policy choice. Accounting and Business Research 18(Winter):47-59
Ruland, W., S. Tung, and N.E. George. 1990. Factors associated with the disclosure of managers’ forecasts. The Accounting Review 65(July): 710-721
Schipper, K. 1989. Commentary on earnings management. Accounting Horizons 3(December): 91-102
Sengupta, P. 1998. Corporate disclosure quality and the cost of debt. The Accounting Review 73(October): 459-474
Shaw, K.W. 2003. Corporate disclosure quality, earnings smoothing, and earnings’ timeliness. Journal of Business Research 56(December): 1043-1050.
Skinner, D.J. 1994. Why firms voluntarily disclose bad news. Journal of Accounting Research 32(Spring):38-60
Verrecchia, R.E. 1983. Discretionary disclosure. Journal of Accounting and Economics 5(October): 179-194
Warfield, T., and J. Wild. 1992. Accounting recognition and the relevance of earnings as an explanatory variable for returns. The Accounting Review 67 (October): 821-842
Watts, R.L., and J.L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. The Accounting Review 53(January):
Waymire, G. 1985. Earnings volatility and voluntary management forecast disclosure. Journal of Accounting Research 23(Spring):268-295
Welker, M. 1995. Disclosure policy, information asymmetry, and liquidity in equity markets. Contemporary Accounting Research 11(Spring): 801-82 |
