Reference: | 一、國內文獻
1. 王琇瑩,2004,「海外可轉換公司債發行訊息效果之研究」,國立政治大學財務管理研究所碩士論文。
2. 王慧文,2004,「金控公司發行海外可轉換公司債對公司價值的影響」,國立中山大學財務管理學系在職專班碩士論文。
3. 李佳玲,2005,「可轉換公司債之發行對公司財務績效之影響:CB與ECB有差異嗎?」,國立政治大學財務管理研究所碩士論文。
4. 李馨蘋、莊宗憲,2005,「股權結構與董事會組成對公司績效之影響」,第九屆科際整合管理研討會論文。
5. 宋致皓, 2005,「董監酬勞與公司治理關聯性之研究」,國立政治大學會計學研究所碩士論文。
6. 呂美綠,2007,「台灣上市櫃公司發行可轉換公司債對股價長短期影響之研究」,國立中央大學財務金融學系碩士在職專班碩士論文。
7. 林俊廷,2008,「高階經理人薪酬計畫、公司治理與盈餘管理」,國立東華大學企業管理學系碩士論文。
8. 胡鈞婷,2006,「獨立董事、公司績效與董監酬勞之關聯」,國立台灣大學會計學研究所碩士論文。
9. 陳慧美,2004,「盈餘管理與財務特性、股票報酬關連性之探討」,國立中山大學財務管理學系碩士論文。
10. 張瑞當、方俊儒、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,頁17-39。
11. 粘元馨,2008,「台灣上市公司的內外治理機制對盈餘管理影響之實證研究」,佛光大學管理學系碩士班碩士論文。
12. 陳美琴,2007,「台灣海外籌資企業會計資訊品質之分析-從公司治理與盈餘管理角度探討」,中原大學會計研究所碩士論文。
13. 陳世穎,2008,「自由現金流量、盈餘管理與可轉換公司債之績效」,國立中正大學企業管理研究所博士論文。
14. 曾偉淳,2009,「公司治理對可轉換公司債發行後公司長短期績效影響之研究」,國立政治大學財務管理研究所碩士論文。
15. 溫庭琪,2007,「可轉換公司債發行前之盈餘管理與長短期股票績效及營運表現關聯性之研究」,國立中正大學財務金融所碩士論文。
16. 雲建裳,2007,「可轉換公司債發行與盈餘管理」,國立中山大學企業管理學系碩士論文。
17. 蔡學蘭,2005,「Earnings Management and the Underperformance of Convertible Bond Offerings」,國立中正大學財務金融研究所碩士論文。
18. 蘇郁雅,2002,「發行海外可轉換公司債之公司特質、宣告效果及財務績效之實證研究-以國內上市電子公司為例」,國立高雄第一科技大學財務管理研究所碩士論文。
19. 程南生,1997,「海外籌資方式對公司價值之影響」,淡江大學國際貿易學系研究所碩士論文。
20. 謝燦鴻,1997「海外可轉換公司債與海外存託憑證的比較研究」國立東華大學國際經濟研究所碩士論文。
二、國外文獻
1. Abhyankar, A., and A. Dunning, 1999, “ Wealth Effects of Convertible Bond and Convertible Preference Share Issues: An Empirical Analysis of the UK Market”, Journal of Banking & Finance 23, 1043-1065.
2. Beasley, M. S., 1996, “An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud,” The Accounting Review 71, 4, 443-465.
3. Chang, S. H., S. S. Chen, and W. C. Lin, 2007, “The Information Asymmetry for the Influence of Earnings Management on the Long-run Performance: Evidence from the Issuance of Convertible Debt,” The European Financial Management Association 2007 Annual Meeting
4. Cheng, W., N. Visaltanachoti, and P. Kesayan, 2005, “A Stock Market Reaction Following Convertible Bond Issuance: Evidence from Japan,” International Journal of Business 10, 4, 323-340.
5. Ching, K. M. L., M. Firth, and O. M. Rui, 2002, “Earnings Management, Corporate Governance and the Market Performance of Seasoned Equity Offerings,” Working Paper.
6. Claessens, S., S. Djankov, and L. H.P. Lang, 2000, “The Separation of Ownership and Control in East Asian Corporations,” Journal of Financial Economics 58, 81-112.
7. Colley, J. L., J. L. Doyle, W. Stettinius, and G. Logan, 2003, “Corporate Governance.” N. Y.: McGraw-Hill.
8. Cornett, M. M., A. J. Marcus, and H. Tehranian, 2008, “Corporate Governance and Pay-for-performance: The Impact of Earnings Management,” Journal of Financial Economics 87, 357–373.
9. Dechow, P. M., R. G. Sloan, and A. P. Sweeney, 1995, “ Cause and Consequence of Earnings Manipulation: An Analysis of Firm Subjects to Enforcement Action by the SEC,” Contemporary Accounting Research 1, 1-36.
10. Doidge, C., G. A. Karolyi, and R. M. Stulz, 2004, “Why Are Foreign Firms Listed in the U.S. Worth More?” Journal of Financial Economics 71, 205–238.
11. Eisenberg, T., S. Sundgren, and M. T. Wells, 1998, “Larger Board Size and Decreasing Firm Value in Small Firms,” Journal of Financial Economics 48, 1, 35-54.
12. El-Gazzar, S. M., 1998, “Predisclosure Information and Institutional Ownership: A Cross-sectional Examination of Market Revaluations during Earnings Announcement Periods,” The Accounting Review 73, 1, 119-129.
13. Fama, E. F., and M. C. Jensen, 1983, “Separation of Ownership and Control,” Journal of Law and Economics 26, 301-325.
14. Healy, P. M., 1985, “ The Effect of Bonus Schemes on Accounting Decisions,” Journal of Accounting and Economics 7, 85-107.
15. 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, 29-74.
16. Kang,J. K., Y.C. Kim, K. J. Park, and R. M. Stulz, 1995, “An Analysis of the Wealth Effects of Japanese Offshore Dollar-Denominated Convertible and Warrant Bond Issues,” The Journal of Financial and Quantitative Analysis 30, 2, 257-270.
17. Kao, L., and A. Chen, 2004, “The Effects of Board Characteristics on Earnings Management,” Corporate Ownership and Control 1, 3, 96-107.
18. Klein, A., 2002, “Audit Committee, Board of Director Characteristics, and Earnings Management,” Journal of Accounting and Economics 33, 375–400.
19. Lang, M., J. S. Raedy, and M. H. Yetman, 2003, “ How Representative Are Firms that Are Cross-listed in the United States? An Analysis of Accounting Quality,” Journal of Accounting Research 41, 2, 363-386.
20. La Porta, R., F. Lopez-de-Silanes, A. Shleifer, and R. Vishny, 2002, “Investor Protection and Corporate Valuation,” The Journal of Finance 57, 3, 1147-1170.
21. Lee, C.I., Rosenstein, S., Rangan, N., Davidson, W.N., 1992, “Board Composition and Shareholder Wealth. The Case of Management Buyouts,” Financial Management 21, 58–72.
22. Lee, I., and T. Loughran, 1998, “Performance Following Convertible Bond Issuance,” Journal of Corporate Finance 4, 185–207.
23. Leuz, C., D. Nanda, and P. D. Wysocki, 2003, “Earnings Management and Investor Protection: An International Comparison, “Journal of Financial Economics 69, 505–527.
24. Leuz, C., K. V. Lins, and F. E. Warnock, 2009, “Do Foreigners Invest Less in Poorly Governed Firms?” The Review of Financial Studies 22, 8.
25. Lichtenberg, F. R., and G. M. Pushner, 1995, “Ownership Structure and Corporate Performance in Japan,” NBER Working Paper Series.
26. Loughran, T., and J. R. Ritter, 1995, “ The New Issue Puzzle,” Journal of Finance 50, 23-51.
27. Lyandres, E., L. Sun, and L. Zhang, 2008, “The New Issues Puzzle: Testing the Investment-Based Explanation,” The Review of Financial Studies 21, 6, 2825-2855.
28. McLaughlin, R., A. Safieddine, and G. K. Vasudevan, 1998, “ The Long Run Performance of Convertible Debt Issuers,” The Journal of Financial Research 4, 373-388.
29. Myers S., and N. Majluf, 1984, “ Corporate Financing and Investment Decisions When Firms Have Information that Investors Do No Have, “ Journal of Financial Economics 13, 187-222.
30. Rangan, S., 1998, “Earnings Management and the Performance of Seasoned Equity Offerings,” Journal of Financial Economics 50, 101-122.
31. Spiess, D. K., and J. Affleck-Graves, 1999, “The Long-run Performance of Stock Returns Following Debt Offerings,” Journal of Financial Economics 54, 45-73.
32. Stein, J. C., 1992, “ Convertible Bonds as Backdoor Equity Financing,” Journal of Financial Economics 32, 3-21.
33. Teoh, S. H., I. Welch, and T.J. Wong, 1998, “Earnings Management and the Underperformance of Seasoned Equity Offerings,” Journal of Financial Economics 50, 63-99.
34. Teshima, N., and A. Shuto, 2008, “Managerial Ownership and Earnings Management: Theory and Empirical Evidence from Japan,” Journal of International Financial Management and Accounting 19, 2, 107-132.
35. Urcan, O., and R. Kieschnick, 2006, “Earning Management and Convertible Debt Issuance,” Working Paper.
36. Xie, B., W. N. Davidson, and P. J. DaDalt, 2003, “Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee,” Journal of Corporate Finance 9, 295– 316
37. Yermack D., 1996, “Higher Market Valuation of Companies with a Small Board of Directors,” Journal of Financial Economics 40, 185-211. |