| 參考文獻 |
[1] Standard and Poor’s (2014). Guide to credit rating essentials: what are credit ratings and how do they work? available at: http://www.spratings.com/documents/20184/760102/SPRS_Understanding-Ratings_GRE.pdf/298e606f-ce5b-4ece-9076-66810cd9b6aa
[2] Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance. The journal of finance, 52(2), 737-783. https://doi.org/10.1111/j.1540-6261.1997.tb04820.x
[3] Bhojraj, S., & Sengupta, P. (2003). Effect of corporate governance on bond ratings and yields: The role of institutional investors and outside directors. The journal of Business, 76(3), 455-475. https://doi.org/10.1086/344114
[4] Chen, J. P., Weng, T. C., & Zhuo, Q. B. (2009). The effect of disclosure level on credit rating and cost of debt capital. Journal of Financial Studies, 17(2), 71-110. doi:10.6545/JFS.2009.17(2).3
[5] Denis, D. K., & McConnell, J. J. (2003). International corporate governance. Journal of financial and quantitative analysis, 38(1), 1-36. doi:10.2307/4126762
[6] Agnes W.Y.Lo, Raymond M.K.Wong, Michael Firth, (2010). Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China. Journal of Corporate Finance, 16(2), 225-235. https://doi.org/10.1016/j.jcorpfin.2009.11.002
[7] Bhagat, S., & Bolton, B. (2008). Corporate governance and firm performance. Journal of corporate finance, 14(3), 257-273. https://doi.org/10.1016/j.jcorpfin.2008.03.006
[8] AlHares, A. M. (2017). A Cross-Country study of the effects of corporate governance mechanisms on Risk-Taking, credit rating and cost of Capital (Doctoral dissertation, University of Huddersfield). http://eprints.hud.ac.uk/id/eprint/32628
[9] Ratings, F. (2004). Credit policy special report, evaluating corporate governance: the bondholders’ perspective (Manual, New York, NY). https://www.businesswire.com/news/home/20040413005610/en/Fitch-Ratings-Corporate-Governance-Issues-From-the-Bondholders-Perspective
[10] Ashbaugh-Skaife, H., Collins, D. W., & LaFond, R. (2006). The effects of corporate governance on firms’ credit ratings. Journal of accounting and economics, 42(1-2), 203-243. https://doi.org/10.1016/j.jacceco.2006.02.003
[11] Alali, F., Anandarajan, A., & Jiang, W. (2012). The effect of corporate governance on firm’s credit ratings: further evidence using governance score in the United States. Accounting & Finance, 52(2), 291-312. https://doi.org/10.1111/j.1467-629X.2010.00396.x
[12] Gillan, S. L. (2006). Recent developments in corporate governance: An overview. Journal of Corporate Finance, 12(3), 381-402. https://doi.org/10.1016/j.jcorpfin.2005.11.002
[13] Lins, K. V. (2003). Equity ownership and firm value in emerging markets. Journal of financial and quantitative analysis, 38(1), 159-184. https://doi.org/10.2307/4126768
[14] Tsai, W. H., Hung, J. H., Kuo, Y. C., & Kuo, L. (2006). CEO tenure in Taiwanese family and nonfamily firms: An agency theory perspective. Family Business Review, 19(1), 11-28. https://doi.org/10.1111/j.1741-6248.2006.00057.x
[15] Standard and Poor’s, (2008). Enterprise Risk Management: Standard & Poor’s to Apply Enterprise Risk Analysis to Corporate Ratings. S&P, New York. https://erm.ncsu.edu/library/article/sp-progress-report/
[16] Beasley, M. S., Clune, R., & Hermanson, D. R. (2005). Enterprise risk management: An empirical analysis of factors associated with the extent of implementation. Journal of accounting and public policy, 24(6), 521-531. https://doi.org/10.1016/j.jaccpubpol.2005.10.001
[17] COSO (2013). Guidance on Internal Control — Integrated Framework. https://www.coso.org/Documents/990025P-Executive-Summary-final-may20.pdf
[18] Sengupta, P. (1998). Corporate disclosure quality and the cost of debt. The Accounting Review, 73(4), 459-474. https://www.jstor.org/stable/248186
[19] FASB (2015). Conceptual Framework for Financial Reporting. https://www.fasb.org/jsp/FASB/Document_C/DocumentPage?cid=1176157498129&acceptedDisclaimer=true
[20] IASB (2015). Exposure Draft ED/2015/3: Conceptual Framework for Financial Reporting, May 2015. IFRS Foundation, London: UK. https://www.ifrs.org/-/media/project/conceptual-framework/exposure-draft/published-documents/ed-conceptual-framework.pdf
[21] Feng, M., Li, C., & McVay, S. (2009). Internal control and management guidance. Journal of accounting and economics, 48(2-3), 190-209. https://doi.org/10.1016/j.jacceco.2009.09.004
[22] Berle, A.A. & Means, G.C., (1932). The modern corporation and private property, Macmillan, New York.
[23] Sussland, W. A. (2005). The board of directors: a referee or a coach? Corporate Governance, 5(1), 65-72. doi: 10.1108/14720700510583485
[24] Desai, A., Kroll, M., & Wright, P. (2005). Outside board monitoring and the economic outcomes of acquisitions: a test of the substitution hypothesis. Journal of Business Research, 58(7), 926-934. https://doi.org/10.1016/j.jbusres.2003.11.004
[25] Chen, C. Y. (2002). Additional evidence on the association between director stock ownership and incentive compensation. Review of Quantitative Finance and Accounting, 19(1), 21-44. https://doi.org/10.1023/A:1015726224797
[26] Hossain, M., Cahan, S. F., & Adams, M. B. (2000). The investment opportunity set and the voluntary use of outside directors: New Zealand evidence. Accounting and Business Research, 30(4), 263-273. https://doi.org/10.1080/00014788.2000.9728944
[27] Lerner, J. (1995). Venture capitalists and the oversight of private firms. The Journal of Finance, 50(1), 301-318. https://doi.org/10.1111/j.1540-6261.1995.tb05175.x
[28] Menon, K., & Williams, J. D. (1994). The use of audit committees for monitoring. Journal of accounting and public policy, 13(2), 121-139. https://doi.org/10.1016/0278-4254(94)90016-7
[29] Byrd, J. W., & Hickman, K. A. (1992). Do outside directors monitor managers? Evidence from tender offer bids. Journal of financial economics, 32(2), 195-221. https://doi.org/10.1016/0304-405X(92)90018-S
[30] Morck, R., A. Shleifer, and R. Vishny, (1989). Alternative Mechanisms for Corporate Control. American Economic Review 79(4), 842-852. https://scholar.harvard.edu/files/shleifer/files/alt_mech.pdf
[31] OECD (2015), G20/OECD Principles of Corporate Governance, OECD Publishing, Paris. http://dx.doi.org/10.1787/9789264236882-en
[32] Bushman, R. M., & Smith, A. J. (2001). Financial accounting information and corporate governance. Journal of accounting and Economics, 32(1-3), 237-333. https://doi.org/10.1016/S0165-4101(01)00027-1
[33] Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The journal of law and Economics, 26(2), 301-325. https://doi.org/10.1086/467037
[34] Jensen, M. C. (1993). The modern industrial revolution, exit, and the failure of internal control systems. The Journal of Finance, 48(3), 831-880. https://doi.org/10.1111/j.1540-6261.1993.tb04022.x
[35] Williamson, O. E. (1975). Evolution of International Management Structures. Edited by Harold F. Williamson. Newark, Del., University of Delaware Press. Business History Review, 49(4), 507-509. ISBN-13: 978-0877221012
[36] Calvo, G. A., & Wellisz, S. (1979). Hierarchy, ability, and income distribution. Journal of political Economy, 87(5, Part 1), 991-1010. https://doi.org/10.1086/260809
[37] Kofman, F., & Lawarree, J. (1993). Collusion in hierarchical agency. Econometrica: Journal of the Econometric Society, 61(3), 629-656. https://doi.org/10.2307/2951721
[38] Tirole, J. (1986). Hierarchies and bureaucracies: On the role of collusion in organizations. Journal of Law, Economics, and Organization, 2, 181-214. https://heinonline.org/HOL/LandingPage?handle=hein.journals/jleo2&div=16&id=&page=
[39] Tirole, J. (1992). Collusion and the Theory of Organizations. Advances in economic theory: Sixth World Congress, 2 ed, Jean-Jacques Laffont, 151-206. Cambridge; New York and Melbourne: Cambridge University Press. https://books.google.com.tw/books?id=6u4BG-Hm-q8C&printsec=frontcover&hl=zh-TW#v=onepage&q&f=false
[40] Federal Register. (2003a). Self-regulatory organizations: Notice of filing of proposed rule change and amendment No. 1 thereto by the National Association of Securities Dealers, Inc. relating to proposed amendments to NASD Rules 4200 and 4350 regarding board independence and independent audit committees. March 25. 68 (57), 14451-14456. https://www.federalregister.gov/documents/2003/03/25/03-6987/self-regulatory-organizations-notice-of-filing-of-proposed-rule-change-and-amendment-no-1-thereto-by
[41] Federal Register. (2003b). Self-regulatory organizations: Notice of filing of proposed rule change and amendment No. 1 thereto by the New York Stock Exchange, Inc. relating to corporate governance. April 17. 68 (74), 19051-19063. https://www.federalregister.gov/documents/2003/04/17/03-9473/self-regulatory-organizations-notice-of-filing-of-proposed-rule-change-and-amendment-no-1-thereto-by
[42] Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1996). Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary accounting research, 13(1), 1-36. https://doi.org/10.1111/j.1911-3846.1996.tb00489.x
[43] Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of accounting and economics, 33(3), 375-400. https://doi.org/10.1016/S0165-4101(02)00059-9
[44] Ashbaugh-Skaife, H. O. L. L. I. S., Collins, D. W., & LaFond, R. Y. A. N. (2009). Corporate governance, risk and cost of equity. Forthcoming, Contemporary Accounting Review. https://www.researchgate.net/publication/251801513
[45] Armstrong, C. S., Guay, W. R., & Weber, J. P. (2010). The role of information and financial reporting in corporate governance and debt contracting. Journal of accounting and economics, 50(2-3), 179-234. https://doi.org/10.1016/j.jacceco.2010.10.001
[46] Baxter, R., Bedard, J. C., Hoitash, R., & Yezegel, A. (2013). Enterprise risk management program quality: Determinants, value relevance, and the financial crisis. Contemporary Accounting Research, 30(4), 1264-1295. https://doi.org/10.1111/j.1911-3846.2012.01194.x
[47] Hardy, K. (2014). Enterprise risk management: A guide for government professionals. John Wiley & Sons. ISBN: 1118911024, 9781118911020
[48] Kaplan, R. S., & Mikes, A. (2012). Managing risks: a new framework. Harvard business review, 90(6), 48-60. https://www.nsf.gov/oirm/bocomm/meetings/spring_2018/Managing_Risks_A_New_Framework.pdf
[49] Biddle, G. C., Hilary, G., & Verdi, R. S. (2009). How does financial reporting quality relate to investment efficiency? Journal of accounting and economics, 48(2-3), 112-131. https://doi.org/10.1016/j.jacceco.2009.09.001
[50] Quon, T. K., Zeghal, D., & Maingot, M. (2012). Enterprise risk management and firm performance. Procedia-Social and Behavioral Sciences, 62, 263-267. https://doi.org/10.1016/j.sbspro.2012.09.042
[51] Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Neal, T. L. (2009). The audit committee oversight process. Contemporary Accounting Research, 26(1), 65-122. https://doi.org/10.1506/car.26.1.3
[52] Beasley, M., Branson, B., & Hancock, B. (2012). Current State of Enterprise Risk Oversight: Progress is Occurring but Opportunities for Improvement Remain. https://erm.ncsu.edu/az/erm/i/chan/library/AICPA_ERM_Research_Study_2012.pdf
[53] Beasley, M., Branson, B., & Pagach, D. (2015). An analysis of the maturity and strategic impact of investments in ERM. Journal of Accounting and Public Policy, 34(3), 219-243. https://doi.org/10.1016/j.jaccpubpol.2015.01.001
[54] Doyle, J. T., Ge, W., & McVay, S. (2007). Accruals quality and internal control over financial reporting. The accounting review, 82(5), 1141-1170. https://doi.org/10.2308/accr.2007.82.5.1141
[55] Xie, B., Davidson III, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: the role of the board and the audit committee. Journal of corporate finance, 9(3), 295-316. https://doi.org/10.1016/S0929-1199(02)00006-8
[56] Smith, C. W., & Stulz, R. M. (1985). The determinants of firms′ hedging policies. Journal of financial and quantitative analysis, 20(4), 391- 405. doi: https://doi.org/10.2307/2330757
[57] Bartram, S. M. (2000). Corporate risk management as a lever for shareholder value creation. Financial Markets, Institutions & Instruments, 9(5), 279-324. https://doi.org/10.1111/1468-0416.00038
[58] Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of accounting and economics, 31(1-3), 405-440. https://doi.org/10.1016/S0165-4101(01)00018-0
[59] Standard and Poor′s. (2006). Corporate ratings criteria. http://sbufaculty.tcu.edu/mann/_Inv%20II%20F09/S&P%20Ratings%20criteria%20-%202006.pdf
[60] Yeh, Y. H., Lee, T. S., & Woidtke, T. (2001). Family control and corporate governance: Evidence from Taiwan. International Review of finance, 2(1‐2), 21-48. https://doi.org/10.1111/1468-2443.00014
[61] Morck, R., Wolfenzon, D., & Yeung, B. (2005). Corporate governance, economic entrenchment, and growth. Journal of economic literature, 43(3), 655-720. https://www.aeaweb.org/articles?id=10.1257/002205105774431252
[62] Bollen, K. A. (1989). A new incremental fit index for general structural equation models. Sociological methods & research, 17(3), 303-316. https://doi.org/10.1177/0049124189017003004
[63] Mihaela, D., & Iulian, S. (2012). Internal control and the impact on corporate governance, in Romanian listed companies. Journal of Eastern Europe Research in Business & Economics, 2012(2012), 1-10. https://ibimapublishing.com/articles/JEERBE/2012/676810/676810.pdf
[64] Ringle, C. M., Wende, S., and Becker, J.-M. (2015). SmartPLS 3. Boenningstedt: SmartPLS GmbH. http://www.smartpls.com.
[65] Lowry, P. B., & Gaskin, J. (2014). Partial least squares (PLS) structural equation modeling (SEM) for building and testing behavioral causal theory: When to choose it and how to use it. IEEE transactions on professional communication, 57(2), 123-146. doi: 10.1109/TPC.2014.2312452
[66] Chin, W. W., Marcolin, B. L., & Newsted, P. R. (2003). A partial least squares latent variable modeling approach for measuring interaction effects: Results from a Monte Carlo simulation study and an electronic-mail emotion/adoption study. Information systems research, 14(2), 189-217. doi: 10.1287/isre.14.2.189.16018
[67] Marcoulides, G. A., & Saunders, C. (2006). Editor′s comments: PLS: a silver bullet? MIS quarterly, 30(2). iii-ix. https://doi.org/10.2307/25148727
[68] Gefen, D., Straub, D., & Boudreau, M. C. (2000). Structural equation modeling and regression: Guidelines for research practice. Communications of the association for information systems, 4(1), 1-76. doi:10.17705/1CAIS.00407
[69] Gefen, D., & Straub, D. (2005). A practical guide to factorial validity using PLS-Graph: Tutorial and annotated example. Communications of the Association for Information systems, 16(1), 91–109. doi: 10.17705/1CAIS.01605
[70] Bagozzi, R. P., & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the academy of marketing science, 16(1), 74-94. doi: https://doi.org/10.1007/BF02723327
[71] Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39-50. doi:10.2307/3151312
[72] Hair Jr, J. F., Matthews, L. M., Matthews, R. L., & Sarstedt, M. (2017). PLS-SEM or CB-SEM: updated guidelines on which method to use. International Journal of Multivariate Data Analysis, 1(2), 107-123. https://doi.org/10.1504/IJMDA.2017.087624
[73] Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing theory and Practice, 19(2), 139-152. https://doi.org/10.2753/MTP1069-6679190202
[74] Nitzl, C., Roldan, J. L., & Cepeda, G. (2016). Mediation analysis in partial least squares path modeling: helping researchers discuss more sophisticated models. Industrial management & data systems, 116 (9), 1849-1864. ISSN: 0263-5577.
[75] Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences (2nd ed.). Hillsdale, NJ: Lawrence Erlbaum Associates, Publishers. |
[Endnote RIS 格式]
[相關文章]
[文章引用]
[完整記錄]
[館藏目錄]
至系統瀏覽論文 ( 永不開放)
plurk
funp
live
udn
HD
myshare
netvibes
friend
youpush
delicious
baidu
Google bookmarks
del.icio.us
hemidemi
facebook
twitter
google
reddit