參考文獻 |
中文文獻:
1. 方志宏,「內部控制缺失與財務績效相關性研究-以本國商業銀行為例」,國立台北大學會計系,碩士論文,2008年
2. 王怡心、陳錦烽譯,美國COSO委員會著, 「COSO財務報導的內部控制-較小型公開發行公司指引」,2008年
3. 林盟堡,「台灣金控公司事業多角化與經營績效關係之探討」,國立台北大學經濟學研究所,碩士論文,2010年。
4. 黃玥琳,「沙賓法案第404條對金融機構財務報表內部控制之影響」,國立政治大學經營管理系,碩士論文, 2005年。
5. 黃誌緯,「內部控制有效性與企業績效及財務報導可靠性」,國立成功大學會計學系,碩士論文,2009年。
6. 詹家昌、莊文議與游志成,「市場不完美對投資與現金流量敏感度影響之研究」, 管理評論,26(3),1-23 頁,2007年。
7. 賴森本,「強化內部控制功能提振政府治理績效,落實內部控制之有效執行 以提振施政成效」,主計月刊,562卷:28-40,2002年。
8. 蘇裕惠,「揭開企業財務運作的神秘面紗-沙賓法案404完全解析」,東吳大學會計系,2007年。
英文文獻:
1. Adolph A. Berle and Gardiner C. Means, “The Modern Corporation and Private Property”, Harcourt, Brace & World, 1932.
2. Almeida, H., M. Campello, and C. Liu, “The Financial Accelerator: Evidence from International Housing Markets”, Review of Finance, 10:1–32, 2006.
3. Almeida, H., M. Campello, and M. Weisbach, “The Cash Flow Sensitivity of Cash”, Journal of Finance, 2004.
4. Altman, E. I., Financial Ratios, Financial Ratios, “Discriminant Analysis and the Prediction of Corporate Bankruptcy.” Journal of Finance. Vol. 23, No. 4, pp. 589-609, 1968.
5. Arthur Morgado and Julio Pindado, “The Underinvestment and Overinvestment Hypotheses: An Analysis Using Panel Data” European Financial Management, V.9 (2), 2003.
6. Artur Morgado, Julio Pindado, “The Underinvestment and Overinvestment Hypotheses: an Analysis Using Panel Data.” , European Financial Management, 9(2):163-177, 2003
7. Ashbaugh-Skaife, H., D. Collins, and W. Kinney. “The discovery and reporting of internal control deficiencies prior to SOX-mandated audits.” Journal of Accounting and Economics, 2007.
8. Bedard, J., Sarbanes Oxley, “internal control requirements and earnings quality.“ Working paper, Laval University. 2006.
9. Ben Bernanke and Mark Gertler, “Agency Costs, Net Worth, and Business Fluctuations”, The American Economic Review, Vol. 79, No. 1, p.14-31, 1989.
10. Beneish, Messod,D., Billings, Brooke M,. Hodder, Leslie D., ”Internal control weaknesses and information uncertainty.” The Accounting Review 83 (3): 665-703, 2008
11. Cleary, S., "The relationship between firm invenstment and financial status", Journal of Finance, 54(2), 673-692, 1999.
12. Colins, J.M., “A market comparison of U.S. firms active in domestic, developed and developing countries”, Journal of International Business Studies, 2, pp. 271-287, 1990.
13. Committee of Sponsoring Organization of Treadway (COSO), “Enterprise Risk Management-Integrated Framework”, Coopers and Lybrand, AICPA New Work. 2004
14. Committee of Sponsoring Organization of Treadway (COSO), “Internal Control-Integrated Framework”, Coopers and Lybrand, AICPA New Work. 1992.
15. Denis, D. J., Denis, D. K., & Sarin, A. “Agency problems, equity ownership, and corporate diversification .”, Journal of Finance, 52 (1),pp.135-160.,1997.
16. Easley, D., S. Hvidkjaer and M. O’Hara, “Is Information Risk a Determinant of Asset Returns?” The Journal of Finance, p.2185-2221, 2002.
17. Efendi, J., A. Srivastava, E.P Swanson, “Why do corporate managers misstate financial statements? The role of option compensation and other factors.” Journal of Financial Economics 85 (3): 667-708, 2007.
18. Fama, Eugene F., and Jensen, Michael C. “Agency Problems and Residual Claims”, Journal of Law and Economics, V.26 p.327-49, 1983.
19. Fazzari, S., R. Hubbard and B. Petersen “ Financing Constraints and Corporate Investment, ” Brookings Papers on Economic Activity, Vol.1, 141-195,1988.
20. Fazzari, Steven, R. G. Hubbard, and B. Petersen. “ Investment and finance reconsidered”, Brookings Papers on Economics Activity ,pp.141-195.,1988.
21. Ge, W., and S. McVay, “The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act.” Accounting Horizons 19: 137–158, 2005.
22. Gertler, M. and S. Gilchrist “Monetary Policy, Business Cycles, and the Behavior of Small Manufacturing Firms, ” Quarterly Journal of Economics , Vol . 109 , pp.309- 340 , 1994
23. Grzegorz Pawlina and Luc Renneboog, “Is Investment-Cash Flow Sensitivity Caused by the Agency Costs or Asymmetric Information? Evidence from the UK”, Finance Working Paper, No.69, 2005.
24. Harris, M., H. K.Charles and A. Raviv, “Asymmetric information, incentives and intrafirm resource allocation”,. Management Science, 28, pp. 604-620, 1982.
25. Healy, P., Palepu, K., “The effect of firms’ financial disclosure strategies on stock prices.” Accounting Horizons 7, 1–11. 1993.
26. Hogan, C., and M. Wilkins. “Internal control weaknesses and earnings management.” Working paper, Southern Methodist University and Texas A&M University, 2005.
27. Hoshi, T., A. Kashyap, and D. Scharfstein. “ Corporate structure, liquidity and investment: Evidence from Japanese industrial groups”, The Quarterly Journal of Economics 106(1),pp.33-60.,1991.
28. Hu, X. and F. Schiantarelli “ Investment and Capital Market Imperfections: A Switching Regression Approach Using U.S. Firm Panel Data, ” Review of Economics and Statistics, Vol.80, pp.466-479 ,1998.
29. Jeffrey Doyle, Weili Ge, Sarah McVay, “Accruals Quality and Internal Control over Financial Reporting”, The Accounting Review, 2007
30. Jeffrey Doyle, Weili Ge, Sarah McVay, “Accruals Quality and Internal Control over Financial Reporting”, The Accounting Review, 2007
31. Jensen, M. C. “Agency costs of free cash flow, corporate finance and takeovers”. American Economic Review, 76 (2),pp.323-329,1986.
32. Jensen, Michael C. and William H. Meckling., “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure”, Journal of Financial Economics, 3, pp. 305-360, 1976.
33. Jones, J. “Earnings management during import relief investigations.” Journal of Accounting Research 29: 193–228, 1991.
34. Joseph E. Stiglitz and Andrew Murray Weiss, “Credit Rationing in Markets with Imperfect Information”, journal American Economic Review, V.71 (3), p.393-410, 1981
35. Kam Chan , Barbara Farrell , Picheng Lee, “Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act”, A Journal of Practice & Theory,V.27 (2), p.161-179, 2008
36. Kinney, W. “Research opportunities in internal control quality and quality assurance.” Auditing 19: 83–90, 2000.
37. Kroeger, B., “Analysis & Perspective: Reporting internal controls for Sarbanes-Oxley: Lessons from the banking industry.” BNA’s Banking Report. Vol. 80, Issue. p15. 2003.
38. La Porta, R.,Lopez-de-Silanes, F.,Shleifer,A., “Corporate ownership around the world.” Journal of Finance, 54,471–518. 1999.
39. Lamont O., C. Polk and J. Saa-Requejo, “Financial Constraints and Stock Returns,” Review of Financial Studies, 14(2),529-554 , 2001
40. Lobo, G. J. and Jian Zhou, “Did conservatism in financial reporting increase after the Sarbanes-Oxley Act Initial evidence.” Accounting Horizons 20 (1): 57-73, 2006
41. Matsusaka, John G. & Nanda, Vikram, "Internal Capital Markets and Corporate Refocusing," Journal of Financial Intermediation, vol. 11(2), p.176-211, 2002.
42. Meyer, M. & Miligrom, P. & Roberts, J. “Organizational prospects, influence costs, and ownership changes. ” Journal of Economics and Management Strategy, 1(1), 9-35,1992.
43. Modigliani and Miller, “The Cost of Capital, Corporation Finance and the Theory of Investment”, the American Economic Review, p261-297, 1958
44. Nayyar, P. “Stock market reactions to related diversification moves by service firm seeking benefits from information asymmetry and economies of scope”, Strategic Management Journal, 14, pp. 469-591, 1993.
45. Nilakant, V., and H. Rao, “Agency Theory and Uncertainty in organization: An Evaluation”, Organization Studies, 15, pp. 649-672, 1994.
46. Oliner, S. R. and G. D. Rudebusch “ Monetary Policy and Credit Conditions: Evidence from the Composition of External Finance: Comment, ” American Economic Review, Vol.86, pp.300-309. ,1996.
47. Paul M. Healy, Krishna G. Palepu, “Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature.” Journal of Accounting & Economics, 31:405-440, 2001
48. Robert W. Holthausen and Robert E. Verrecchia, “The Effect of Informedness and Consensus on Price and Volume Behavior Author(s)”, The Accounting Review, 65 (1): 191-208, 1990
49. SEC. “Management’s Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports, Final Rule” 33-8238, Washington, D.C., 2003.
50. SEC.” Management’s Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports – Frequently Asked Questions,” Washington, D.C., 2004.
51. Senay Agca, Abon Mozumber, “The impact of capital market imperfections on investment-cash flow sensitivity.” , Journal of Banking & Finance, 32: 207-216, 2008
52. Stein, J.C., “International capital markets and the competition for corporate resources”, Journal of Finance, 52, pp. 111-133, 1997.
53. Steven N. Kaplan and Luigi Zingales, “Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?” Journal of Economics, V.112 (1) p.169-215, 1997.
54. Stewart C. Myers, Nicholas S. Majluf, “Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have”, NBER Working Paper, N.1396, 1984.
55. Stulz, R. M., “Managerial discretion and optimal financing policies”, Journal of Financial Economics, 26(1), 3-27, 1990.
56. Tobin, J., “A general Equilibrium Approach to Monetary Theory,” Journal of Money, Credit, Banking 1 (1),15-29, 1969.
57. Vermeulen, P. “Business Fixed Investment: Evidence of a Financial Accelerator in Europe,” Oxford Bulletin of Economics and Statistics, Vol.64, pp.217-235 ,2002.
58. Vogt, S. C., “The Cash Flow/Investment Relationship: Evidence from U.S. Manufacturing Firms.” Financial Management, 23, 3-20, 1994.
59. Watts, R. L. & Zimmerman, “Positive Accounting Theory”, Prentice-Hall Inc., 1986
60. Watts, R. L. & Zimmerman, J. L. “Toward a positive theory of the determination of accounting standards.” The Accounting Review 53 (1): 52-57, 1978.
61. Weili Ge and Sarah Mcvay. “The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act.” Accounting Horizons. Vol. 19 Issue 3, p137-158. 2005.
62. Williamson, O. E., “Corporate control and business behavior: an inquiry into the effects of organizational form enterprise behavior”, Englewood Cliffs, NJ: Prentice-Hall, 1970. |