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    題名: 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
    作者: 林坤霖
    Lin, Kuen-Lin
    貢獻者: 康榮寶
    宋定懿
    Kang Jung-Pao
    Sung Ting-Yi
    林坤霖
    Lin, Kuen-Lin
    關鍵詞: 下半年
    盈餘管理
    資訊內涵
    第四季
    Earnings Management
    Information content
    The Fourth Quarter
    日期: 1995
    上傳時間: 2016-04-28 14:46:47 (UTC+8)
    摘要: 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
    參考文獻: 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.
    描述: 碩士
    國立政治大學
    會計學系
    83353009
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002002823
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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