Reference: | 方俊儒、張瑞當、曾玉琦, 2007, 核心代理問題與盈餘管理 : 董事會結構與外部監督機制之探討,管理學報, 第 24 卷第 1 期 : 17-39。
林穎芬、 劉維琪, 2003, 從高階主管薪酬的研究探討代理理論在台灣的適用程度, 管理學報, 第 20 卷第 2 期 : 365-395。
林淑惠、 胡星陽, 2003, 上市公司高階經理人之酬勞結構, 經濟論文, 第 31 卷第 2 期 : 171-206。
洪玉舜、 王泰昌,會計績效衡量指標在高階主管薪酬契約中之相對重要性分析─探討公司與市場特性之影響,2003 會計理論與實務研討會論文集,光碟版。
洪玉舜、 王泰昌, 2005, 績效衡量指標在高階主管現金薪酬契約中之相對重要性,證券市場發展季刊,第 17 卷第 2 期 : 35-100。
洪玉舜、 王泰昌, 2008, 績效衡量指標在總經理股票誘因薪酬之相對重要性分析,會計評論,第 46 卷 : 1-29。
施念恕, 1996, 會計盈餘、股價與高階主管薪酬之相關性研究, 國立中興大學會計學研究所未出版碩士論文。
許文彥、劉淑芬,2006, 我國企業經理人薪酬與經營風險之關係, 風險管理學報, 第 8 卷第 1 期 : 35-47。
陳明圓、 張家萍, 2006, 高階經理人薪酬變動之決定因素, 經濟叢刊論文, 第 34 卷第 3 期 : 285-316。
辜秋萍,1997, 台灣企業高階主管主管薪酬與公司績效之研究, 國立台灣大學會計學研究所未出版碩士論文。
曾玉潔, 2000, 我國高階主管薪酬決定因素之實證研究, 國立中正大學會計學研究所未出版碩士論文。
蔡柳卿、 楊朝旭, 2004, 會計盈餘之監督與評價角色關聯性之研究 : 台灣實證結果,風險管理學報,第 6 卷第 2 期 : 119-154。
蔡柳卿, 2006, 相對績效評估與高階主管薪酬 : 論產業競爭程度之影響,管理評論,第 25 卷第 1 期 : 69-94。
蔡柳卿, 2007, 依會計盈餘時效性設計高階主管薪酬契約 : 董事會所扮演的角色,會計評論,第 44 期 : 61-94。
Ball, R. 2001. Infrastructure requirements for an economically efficient systems of public financial reporting and disclosure. Brookings-Wharton Papers on Financial services, 4t h Annual Conference. Ball, R., and P. Brown. 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research 6: 159-177. Banker, G., M. Gibbs, and B. Holmstrom. 1994. The wage policy of a firm. Quarterly Journal of Economics 109(April): 921-955. Banker, R.D., and S. M. Datar. 1989. Sensitivity, precision, and linear aggregation of signals for performance measures. Working Paper, School of Management. The University of Texas. Berle, A., and G. Means. 1932. The modern corporation and private property. McMillian, New York, N.Y. Bushman, R., E. Engel, and A. Smith. 2006. An analysis of the relation between the stewardship and valuation roles of earnings. Journal of Accounting Research 44 (March) : 53-83. Colley, J. L., J. L. Doyle, W. Stettinius, and G. Logan. 2003. Corporate governance. NY:McGraw-Hill. Collins D. W., Maydew, E. L., and Weiss, I. S. 1997. Changes in the valuerelevance of earnings and book values over the past forty years. Journal of Accounting and Economics 24 (1) : 39-67. Core, J., and W. Guay. 2002. The other side of the trade-off : The impact of risk on executive compensation : A revised comment. Working paper, Wharton School, University of Pennsylyania. Easley, D., R. Engle, M. O’Hara, and L. Wu. 2001. Time-varying arrival rates of informed and uninformed trades. WUSTL Economics,Working Paper. Easton, P., and M. Zmijewski. 1989. Cross-sectional variation in stock market response to accounting earnings announcements. Journal of Accounting and Economics 11 : 117-141. Francis, J., and Schipper, K. 1999. Have financial statements lost their relevance? Journal of Accounting Research 37(2) : 319-352. Holmstom, B., and P, Milgrom. 1991. Multi-task principle-agent analysis: Incentive contracts, asset ownership, and job design. Journal of Law, Economics & Organization 7, Special Issue : 24-52. Ittner, C., D. Larcker, and M. Rajan. 1997. The choice of performance measures in annual bonus contracts.The Accounting Review 72 : 231-255. Jenson, M. andW.Meckling. 1976. The theory of the firm: Managerial behavior, agency costs and owner structure. Journal of Financial Economics 3: 305-360. Kaplan, S. N. 1994. Top executive rewards and firm performance : a comparison of Japan and the United States. The Journal of Political Economy 102(June) : 510-546. Lamber, R. and D. Larcker. 1987. An analysis of the use of accounting and market measures of performance in execution compensation contracts. Journal of Accounting Research 25, Supplement : 95-125. Paul. J. 1992. On the efficiency of stock-based compensation. Review of Financial Studies 5 : 471-502. Sloan, R. G. 1993. Accounting earnings and top executive compensation. Journal of Accounting and Economics 16 : 55-100. Shleifer, A., and R. Vishny. 1997. A survey of corporate governance. Journal of Finance 52 : 737-783. Watts, R. L., and J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. The Accounting Review 53 : 112- 134. |