參考文獻 |
1. 張希恭,1996,自願性揭露下管理當局盈餘預測的準確性決定因素之研究,國立政治大學會計研究所未出版碩士論文。
2. 張寶光、王添穎,2003/10月,無形資產予公司自願性非盈餘資訊揭露之關係,二十一世紀產業經營管理國際學術研討會。
3. 黃劭彥、林有志、陳雪如、鍾宇軒,2006/6月,我國自願性財務預測新制探討:自願性財務預測,會計師專刊。
4. 許周全,2002,機構投資人與管理當局自願性盈餘預測之關聯性研究,國立臺北大學會計研究所未出版碩士論文。
5. 葉銀華、蘇裕惠、柯承恩、李冠德,2003,公司治理機制對於關係人交易的影響,證券市場發展季刊,15: 69-106。
6. Ali, Ashiq; Chen, Tai-Yuan; Radhakrishnan, Suresh. 2007. Corporate disclosures by family firms. Journal of Accounting and Economics 44(1-2): 238-286
7. Ajinkya, B. B., and M. J. Gift. 1984. Corporate managers’ earnings forecasts and symmertrical adjustments of market expectations. Journal of Accounting Research 22 (Autumn): 425-444.
8. Ajinkya, B., S. Bhojraj, and P. Sengupta. 2005. The Association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of Accounting Research 43(3): 343-376.
9. Atiase, R. K. 1985. Predisclosure information, firm capitalization, and security price behavior around earnings announcements. Journal of Accounting Research 23 (Spring): 21-36.
10. Anderson, R., and D. Reeb. 2003. Founding-family ownership and firm performance: Evidence from the S&P 500. Journal of Finance 58(3): 1301-1328.
11. Botosan, C. 1997. Disclosure level and cost of equality capital. The Accounting Review 72(3): 323-350.
12. Chen, Shuping., Chen, Xia., and Cheng, Qiang. 2008. Do family firms provide more or less voluntary disclosure? Journal of Accounting Research 46(3): 499-536.
13. Choi, J. H. and D. A. Ziebart. 2000. A reexamination of bias in management earnings forecases. Working paper, Hong Kong University of Science and Technology.
14. Claessen, S., S. Djankov, and L. H. P. Lang. 2000. The separation of ownership and control in East Asian corporation. Journal of Financial Economics 58: 81-112.
15. Claessen, S., S. Djankov, and L. H. P. Lang. 2002. Disentangling the incentive and entrenchment effects of large shareholding. Journal of Finance 56(6): 2741-2771.
16. Chin, C.L., K, Gary, P. P. Lee., and M. F. Lin. 2006. Corporate ownership structure and accuracy and bias of mandatory earnings forecast: Evidence from Taiwan. Journal of International Accounting Research 5(2): 41-62
17. Chau, Gerald K.; Gray, Sidney J. 2002. Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. The International Journal of Accounting 37(2): 247-265.
18. Dempsy, S. 1989. Predisclosure information search incentive, analyst following, and earnings announcement price response. The Accounting Review 64(October): 748-757.
19. Demsetz, H., Lehn, K. 1985. The structure of corporate ownership: Causes and consequences. Journal of Political Economy 93: 1115-1117.
20. Demsetz, H., Villalonga, B. 2001. Ownership structure and corporate performance. Journal of Corporate Finance 7: 209-233.
21. Eng, L.L.; Mak, Y.T. 2003. Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy 22(4): 325-345
22. Fan, P. H., and T. J. Wong. 2002. Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics 33(August): 401-425.
23. Fan, P. H., and T. J. Wong. 2005. Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. Journal of Accounting Research 43: 35-38.
24. Fama, E., and K. French. 1997. Industry cost of equity. Journal of Financial Economics 43 (2): 153-193.
25. Forker, J. 1992. Corporate governance and disclosure quality. Accounting and Business Research 22: 111-124.
26. Frankel, R. M., M. McNichols, and G. P. Wilson. 1995. Discretionary disclosure and external financing. The Accounting Review 70(January): 135-150.
27. Gaver, J. J., and K. M. Gaver. 1995. Compensation policy and investment opportunity set. Financial Management 24: 19-31.
28. Gilson R. J., and Gordon. J. 2003. Controlling shareholders. Working Paper#228, Columbia Law School, The Center for Law and Economics Studies, New York.
29. Haw, I. M., B. B. Hu., L. S. Hwang., and W. Wu. 2004. Ultimate ownership, income management, and legal and extra-legal institutions. Journal of Accounting Research 42: 423-426.
30. Hutton, A. 2005. Determinants of managerial earnings guidance prior to Regulation Fair Disclosure and bias in analyst’ earnings forecasts. Contemporary Accounting Research 22(4): 867-914.
31. Hutton, Amy P. 2007. A discussion of corporate disclosure by family firms. Journal of Accounting and Economics 44(1-2) (September): 287-297
32. Hossain, M., M. H. B. Perera., and A. R. Rahman. 1995. Voluntary disclosure in the annual reports of NEWS Zealand Companies. Journal of International Financial Management & Accounting 6(1): 69-87.
33. Hong Kong Society of Accountants (HKSA). 1997. Report of the working group on corporate governance.
34. Jensen, M. C., W. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3: 305-360.
35. Kaeamanou, I., and N. Vafeas. 2005. The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis. Journal of Accounting Research 43(3): 453-486.
36. Klein, A. 1990. A direct test of the cognitive bias theory of share price reversals. Journal of Accounting and Economics 13(2): 155-166.
37. Kasxnik, R., and Lev, B. 1995. To warn or not to warn: management disclosures in the face of an earnings surprise. The Accounting Review 70(1): 113-134.
38. Kwak, M. 2003. The advantages of family ownership. MIT Slogan Management Review 44(2)(winter): 12.
39. La porta, R., F. Lopez De Silanes, A. Shleifer, 1999. Corporate ownership around the world. Journal of Finance 54: 471-517.
40. La porta, R., F. Lopez De Silanes., A. Shleifer. 1998. Law and finance. Journal of Political Economy 106: 1113-1115.
41. Matsumoto, E. 2002. Management’s incentive to avoid negative earnings surprises. The Accounting Review 77(3): 483-514.
42. Michael, F. and A. Smith. 1992. The accuracy of profits forecasts in initial public offering prospectuses. Accounting & Business Research 22(Summer): 239-247.
43. Miller, G. 2002. Earnings performance and discretionary disclosure. Journal of Accounting Research 40(1): 173-204.
44. Morck, R. K., D. A. Stangeland., and B. Yeung. 2000. Inherited wealth, corporate control, and economics growth. The Canadian disease? In: Morck, R.K. (Ed), Concentrated corporate Ownership. University of Chicago Press, Chicago, IL: 319-369.
45. Perez-Gonzalez, F. 2001. Does inherited control hurt firm performance? Unpublished working paper. Columbia University.
46. Richardson, S., S. H. Teoh., and P. Wysocki. 1999. Tracking analyst’s forecasts over the annual earnings horizon: Are analysts’ forecasts optimistic or pessimistic? Working Paper, University of Michigan at Ann Arbor.
47. Skinner, D. 1994. Why firms voluntarily disclose bad news. Journal of Accounting Research 32: 38-60.
48. Shleifer, A., and R. Vishny. 1997. A survey of corporate governance. Journal of Financial Economics 53: 737-783.
49. Smith, B. F., and Amoako-Adu, B. 1999. Management succession and financial performance of family controlled firm. Journal of Corporate Finance 5: 341-368.
50. Smith, C. W., and R. L. Watts. 1992. The investment opportunity set and corporate financing, dividend and compensation polices. Journal of Financial Economics 32: 263-92.
51. Stein, J. 1998. Takeover threats and managerial myopia. Journal of political Economy 96: 61-80.
52. Stein, J. 1998. Efficient capital markets, inefficient firms: A model myopic corporate behavior. Quarterly Journal of Economics 106: 655-669.
53. Villalonga, B., and R. Amit. 2006. How do family ownership, control, and management affect firm value? Journal of Financial Economics 80: 85-417.
54. Wang, D. 2006. Founding family ownership and earnings quality. Journal of Accounting Research 44: 619-656.
55. Welker, M. 1995. Disclosure policy, information asymmetry and liquidity in equity markets. Contemporary Accounting Research 11(2): 801-828. |