English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113318/144297 (79%)
Visitors : 51052170      Online Users : 910
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/87495
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87495


    Title: 下半年盈餘管理與年度盈餘資訊內涵關係之研究
    Interim Earnings Management and The Fourth Quarter Good News Effect
    Authors: 林坤霖
    Lin, Kuen-Lin
    Contributors: 康榮寶
    宋定懿

    Kang Jung-Pao
    Sung Ting-Yi

    林坤霖
    Lin, Kuen-Lin
    Keywords: 下半年
    盈餘管理
    資訊內涵
    第四季
    Earnings Management
    Information content
    The Fourth Quarter
    Date: 1995
    Issue Date: 2016-04-28 14:46:47 (UTC+8)
    Abstract: 本研究觀察臺灣新上市公司的盈餘管理行為是否傾向於下半年或第四
    Reference: 一、中文部分
    丘添富, 「台灣證券市場上市公司每季益餘時間效果及消息效果資訊內容之研究」,東海大學企業管理研究所碩士論文,民國八十年六月。
    余尚武,「臺灣證券市場股票上市公司益餘宣告所合含資訊內容之研究」國立全灣大學商學研究所碩士論文,民國七十五年。
    林晉宏,「勞工生產力指標之增額資訊內涵」,國立政治大學會計研究所碩士論文,民國八十三年六月。
    林淑鈴, 「季益餘資訊內容- -隨機優勢模式與資本資產訂價模式之比較」,國立政治大學企業管理研究所碩士論文,民國八十年。
    林鎮邦,「臺灣地區股票上市公司公佈之財務報表所含情報量之研究」,國立台灣大學商學研究所碩士論文,民國六十八年。
    張鴻基, 「臺灣地區股票上市公司每季益餘時間數列特性及資訊內容之研究」國立臺灣大學商學研究所碩士論文,氏國七十二年。
    許晁熊, 「臺;彎股市盈餘宣告之季節性探討」,東海大學企業管理研究所碩士論文,民國八十年六月。
    連靜仙, 「新上市公司益餘管理之研究」,國立政治大學會計研究所碩士論文,民國八十二年六月。
    陳永和, 「盈餘反應係數綜合性探討與去灣股市之實證研究」,國立政治大學會計研究所碩士論文,民國八十三年六月。
    陳志愷,「盈餘反應係數之探索性之研究- -台灣股票市場之實證分析」國立政治大學會計研究所碩士論文,民國八十一年六月。
    陳雅琳(氏82) , 「公司上市前盈餘操縱之實證研究」,國立政治大學會計研究所碩士論文,民國八十二年六月。
    曾國揚(民84) , 「上市後業績衰退與盈餘管理闕係之研究」,國立政治大學會計研究所碩士論文,民國八十四年六月。
    曾祥琳(民78 , 「每季盈餘公告對股票成交量影響之研究」,國立成功大學工業管理研究所碩士論文,民國七十八年六月。

    二、英文部分
    Aharony, Joseph, Chan-Jane Lin, and Martin P. Loeb, If Initial Public Offerings,
    Accounting Choices, and Earnings Management," Contemporary Accounting
    Research, Fall 1993, pp. 61-81.
    Ball, Ray, and Philip Brown, If An Empirical Evaluation of Accounting Income
    Numbers," Journal of Accounting Research, Autumn 1968, pp. 159-178.
    Beaver, William H., Richard Lambert and Stephen G. Ryan, If The Information
    Content of Security Prices--A Second Look," Journal of Accoutnting and
    Economics, 1987, pp. 139-157.
    Beaver, William H., Roger Clarke, and William F. Wright, "The Association between
    Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors,"
    Journal of Accounting Research, Autumn 1979, pp. 316-340.
    Beaver, William H, Financial Reporting: An Accounting Revolution, 2nd ed., 1986,
    Prentice-Hall.
    Brown Philip, and John W. Kennelly, "The Informational Content of Quarterly
    Earnings: An Extension and Some Further Evidence," The Journal of Business,
    1972, pp. 403-415 .
    Chambers, Anne E., and Stephen H. Penman, "Timeliness of Reporting and the Stock
    Price Reaction to Earnings Announcements," Journal of Accounting Research,
    Spring 1984, pp. 21-47.
    DeAngelo, Linda E., "Accounting Numbers as Market Valuation Substitutes: A
    Study of Management Buyouts of Public Stockholders," The Accounting Review,
    July 1986, pp. 400-420.
    Dechow, Patricia M., Richard G. Sloan, and Amy P. Sweeney, "Detecting earnings
    management," Accounting Review, September 1994.
    Dempsey, Stephen J., "Interim Earnings Management and The Fourth Quarter Good
    News Effect," Journal of Business Finance & Accounting, September 1994, pp .
    889-908.
    Foster, George, If Quarterly Accounting Data: Time series Properties and Predictive
    Ability Results," The Accounting Review, January 1977, pp. 1-21.
    Friedian, John M., "Accounting Choices of Issuers of Initial Public Offerings, "
    Contemporary Accounting Research, Summer 1994, pp. 1-31.
    Healy, Paul M., "The Effect of Bonus Schemes on Accounting Decisions," Journal
    of Accounting and Economics, 1985, pp. 85-107.
    Jennings, Robert and Laura Starks, "Information Content and The Speed of Stock
    Price Adjustment," Journal of Accounting Research, Spring 1985, pp. 336-350.
    Jones, Jennifer J., "Earnings Management During Import Relief Investigations, "
    Journal of Accounting Research, Autumn. 1991, pp. 193-228.
    Kross, William and Douglas A. Schroeder, "An Empirical Investigation of the Effect
    of Quarterly Earnings Announcement Timing on Stock Returns," Journal of
    Accounting Research, Spring 1984, pp. 153-157.
    Kross, William, "Profitability, Earnings Announcement Time Lags, and Stock
    Price," Journal of Business Finance & Accounting, 1982, pp. 313-328.
    Liberty, Susan E., and Jerold L. Zimmerman, "Labor Union Contract Negotiations
    and Accounting Choices," The Accounting Review, October 1986, pp. 692-712.
    Lorek, Kenneth S., and Allen W. Bathke, "A Time-Series Analysis of Nonseasonal
    Quarterly Earnings Data," Journal of Accounting Research, Spring 1984, pp.
    369-379.
    May, Robert G., "The Influence of Quarterly Earnings Announcements on Investor
    Decisions as Reflected in Common Stock Price Changes," Journal of Accounting
    Research, Supplement 1971, pp. 119-163.
    Penman, Stephen H., "The Distribution of Earnings News over Time and Seasonalities in Aggregate Stock Returns," Journal of Financial Economics, 1987, pp. 199-228.
    Peterson, David R., "Stock Return Seansonalities and Earnings Information, ..
    Journal of Financial and Quantitative Analysis, June 1990, pp. 187-201.
    Watts, Ross L., "Systematic Abnormal Returns After Quarterly Earnings
    Announcements," Journal of Financial Economics, June 1978, pp. 127-150.
    Description: 碩士
    國立政治大學
    會計學系
    83353009
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002002823
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

    Files in This Item:

    There are no files associated with this item.



    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback