| Reference: | 王品文，2003，法人說明會與會計性資訊不對稱關係之研究，國立中正大學會計與資訊科技研究所未出版碩士論文。。
李宛臻，2005，財務報表重編類型、特性與盈餘管理誘因及治理環境特性之關聯性研究，政治大學會計研究所未出版碩士論文。
李建然、周俊德，2002，管理當局信譽與自願性盈餘預測資訊內涵關係之研究，會計評論34：77-99。
金成隆、林美鳳、梁嘉紋，2008，公司治理結構和法人說明會之關連性研究，管理學報25：221-243。
金成隆、紀信義、林裕凱，2005，強制性財務預測與法人說明會關聯性之研究，管理學報22：629-651。
周行一、陳錦村、陳坤宏，1996，家族企業、聯屬持股與公司價值之研究，中國財務學刊4：115-139。
林嬋娟、張哲嘉，2007，董監事異常異動、家族企業與企業舞弊之關聯性，2007會計理論與實務研討會。
倪士鈞，2006，控制股東超額獎酬與財務報表重編之研究，國立彰化師範大學會計系未出版碩士論文。
陳牡丹，1999，上市公司財務報表重編次數、重編影響方向與操縱盈餘動機之關聯性研究，台中商專學報31：193-214。
陳惠玲，2002，由財報重編看財報可信度及CPA簽證品質-財務透明度評估之一，貨幣觀測與信用評等37：77-86。
游智媛，2004，強制性財務報表重編之成因與後果，政治大學會計研究所未出版碩士論文。
Palmrose, Z. V., V. J. Richardson, and S. W. Scholz. 2004. Determinants of market reactions to restatement announcements. Journal of Accounting and Economics 37: 59-89.
Raghunandan, K., W. Read, and J. Whisenant. 2003. Initial evidence on the association between non-audit fees and restated financial statements. Accounting Horizons 17: 223-234.
Richardson, S., I. Tuna, and M. Wu. 2003. Predicting earnings management: The case of earnings restatements. Working paper. University of Pennsylvania.
Ruland, W., S. Tung, and N. George. 1990. Factors associated with the disclosure of managers` forecasts. The Accounting Review 65: 710-21.
Scott, D. W. 1992. Multivariate density estimation: Theory, practice, and visualization. New York: Wiley.
Sennetti, J. T. and J. L. Turner. 1999. Post-audit restatement risk and brand-name audits. Working paper. Nova Southeastern University.
Shleifer, A. and R. W. Vishny. 1986. Large shareholders and corporate control. Journal of Political Economy 94: 461-488.
Shleifer, A. and R. W. Vishny. 1997. A survey of corporate governance. Journal of Finance 52: 737-783.
Srinivasan, S. 2005. Consequences of financial reporting failure for outside directors: Evidence from accounting restatements and audit committee members. Journal of Accounting Research 43: 291-334.
Sunder, S., 2002. Investor access to conference call disclosure: impact of regulation fair disclosure on information asymmetry. Working Paper. Northewestern University.
楊朝旭、吳幸蓁，2003，總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究，會計評論36：55-87。
Trueman, B., 1986. Why do managers voluntarily release earnings forecasts. Journal of Accounting and Economics 8, 53-71.
Tasker, S. 1998. Bridging the information gap: quarterly conference calls as a medium for voluntary disclosure. Review of Accounting Studies 3, 137-167.
Turner, L., J. R. Dietrich, K. Anderson, and A. J. Bailey. 2002. Accounting restatements. Working paper. SEC.
Verrecchia, R. 2001. Essays on disclosure. Journal of Accounting and Economics 32: 97–180.
Villalonga, B. and R. Amit. 2006. How do family ownership, management, and control affect firm value? Journal of Financial Economics 80: 385–417.
Wang, P. W. 2003. Does Innovation Matter to Conference Calls? National Chung Cheng University.
Wang, D. 2006. Founding family ownership and earnings quality. Journal of Accounting Research 44: 619-656.
Watts, R. L. and J. L. Zimmerman. 1986. Positive accounting theory. Englewood Cliffs, NJ: Prentice-Hall.
World Bank. 1999. Corporate governance: A framework for implementation overview. The World Bank, Washington D. C.
Wu, M. 2003. Earnings restatements: A capital market perspective. Working paper. New York University.
蔡幸儒，2002，法人說明會資訊內涵及影響管理當局召開行為動機之研究，國立台北大學會計學研究所未出版碩士論文。
Xie, B., W. N. Davidson, and P. J. DaDalt. 2003. Earnings management and corporate governance: The roles of the board and the audit committee. Journal of Corporate Finance 9: 295-316.
Yeh, Y. H., C. E. Ko, and Y. H. Su. 2003. Ultimate control and expropriation of minority shareholders: New evidence from Taiwan. Academia Economic Papers 31: 263-299.
蔡柳卿，2007，依會計盈餘時效性設計高階主管薪酬契約：董事會所扮演的角色，會計評論44：61-94。
葉銀華，2002，台灣公司治理的問題與改革之道，證券暨期貨管理20：1-16。
葉銀華、蘇裕惠、柯承恩、李德冠，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。
盧其群，2005，會計師審計品質與財務報表重編之關連性，中興大學會計學研究所未出版碩士論文。
賴柏錚，2003，不同型態法人說明會資訊內涵之差異及法人說明會之資訊公平性研究，國立台北大學會計學研究所未出版碩士論文。
Abbott, L., S. Parker, and G. Peters. 2004. Audit committee characteristics and restatements. Auditing: A Journal of Practice and Theory 23: 69-87.
Agrawal, A. and S. Chadha, 2005. Corporate governance and accounting scandals. Journal of Law and Economics: 371-406.
Ajinkya, B., and M. Gift. 1984. Corporate managers’earnings forecasts and symmetrical adjustments of market expectations. Journal of Accounting Research 22: 425-444.
Ali, K., T. Y. Chen, and S. Radhakrishnan. 2007. Corporate disclosures by family firms. Journal of Accounting and Economics 44: 238-286.
Anderson, K. L. and T. L. Yohn. 2002. The effect of 10-K restatements on firm value, information asymmetries, and investors’ reliance on earnings. Working paper. Georgetown University.
Anderson, R. and D. M. Reeb. 2003. Founding family ownership and firm performance: Evidence from the S&P 500. Journal of Finance 58: 1301–1329.
Anderson, R. and D. M. Reeb. 2004. Board composition: balancing family influence in S&P 500 firms. Administrative Sciences Quarterly 49: 209-237.
Baber, W. R., S. H. Kang, and L. Liang. 2006. Stronger boards, external governance, and accounting restatement. Working paper. The George Washington University.
Ball, R., S. P. Kothari, and A. Robin. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics 29: 1-51.
Balsam, S., J. Krishnan, and J. S. Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice and Theory 22: 71-97.
Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review 71: 433-465.
Beaver, W. H., 2003. Financial reporting: an accounting revolution. Third Edition. Englewood Cliffs, NY: Prentice-Hall.
Bebchuk, L., R. Kraakman, and G. Triantis. 2000. Stock pyramids, cross-ownership, and dual class equity. In: Morck, R.K. (Ed.), Concentrated Corporate Ownership. University of Chicago Press, Chicago, IL, 295–315.
Becker C. L., M. L. DeFond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15: 1-24.
Berle, A. and G. Means. 1932. The modern corporation and private property. Harcourt, Brace, & World, New York, NY.
Bowen, R. M., A. K. Davis, and D. A. Matsumoto. 2002. Do conference calls affect Analysts’ Forecasts. The Accounting Review 77:285-316.
Brwon, S., S. Hillegeist, K. Lo. 2004. Conference Calls and Information Asymmetry. Journal of Accounting and Economics 37: 343-366.
Browning, S. E. and J. Weil. 2002. Burden of doubt: Stock take a beating as accounting worries spread beyond Enron. Wall Street Journal, January 30, A1.
Bushee, B.J., D. A. Matsumoto, and G. S. Miller, 2003. Open vs. closed conference call: the determinants and effects of broadening access to disclosure. Journal of Accounting and Economics 25: 149-180.
Bushman, R., Smith, A., 2001. Financial accounting information and corporate governance. Journal of Accounting and Economics 32, 237–333.
Byrne, J. 2002. How to fix corporate governance. Business Week. May 6.
Chen, T. 2005. Executive compensation contracts of family firms. Working paper. University of Texas at Dallas.
Chen, S., X. Chen, and Q. Cheng. 2008. Do family firms provide more or less voluntary disclosure? Journal of Accounting Research 46: 499-536.
Chin, C.L., P. Lee, and G. Kleinman. 2007. Does Innovation Matter to Conference Calls? IEEE Transactions on Engineering Management 54: 1-18.
Claessens, 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.
Claessens, S., S. Djankov, J. Fan, and L. H. P. Lang. 2002. Disentangling the incentive and entrenchment effects of large shareholdings. Journal of Finance 57: 2741-2771.
COSO. 1999. Fraudulent financial reporting, 1987–1997, an analysis of U.S. public companies. Research promoted by the Committee of Sponsoring Organizations of the Treadway Commission.
Cremers, M. and V. Nair. 2005. Governance mechanisms and equity prices. The Journal of Finance 60: 2859-2894.
Cronqvist, H. and M. Nilsson. 2003. Agency costs of controlling minority shareholders. Journal of Financial and Quantitative Analysis 38: 695–719.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13: 1-36.
DeFond, M. and J. Jiambalvo. 1991. Incidence and circumstances of accounting errors. The Accounting Review 66: 643-655.
Demsetz, H. 1983. The structure of ownership and the theory of the firm. Journal of Law and Economics 26: 375-390.
Demsetz, H. and K. Lehn. 1985. The structure of corporate ownership: Causes and consequences. Journal of Political Economy 93: 1155-1177.
Demski, J. 1994. Managerial uses of accounting information. Kluwer Academic Publishers, MA.
Drabek, Z. and A. Payne. 2002. The impact of transparency on foreign direct investment. Journal of Economic Integration 17: 777-810.
Elliott, A. and J. Hanna. 1996. Repeated accounting write-offs and the information content of earnings. Journal of Accounting Research 26: 91-119.
Faccio, M. and L. H. P. Lang. 2002. The ultimate ownership of Western European corporations. Journal of Financial Economics 65: 365–395.
Fama, E. F. and M. C. Jensen. 1983. Separation of ownership and control. Journal of Law and Economics 26: 301-325.
Fan, J. 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: 401-425. Journal of Accounting Research 43: 35-72.
Fan, J. 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: 35-72.
Fan, J. P. H., T. J. Wong, and T. Zhang. 2007. Asset specificity, accounting quality, and family succession. Working paper. The Chinese University of Hong Kong.
Farber, D. 2005. Restoring trust after fraud: Does corporate governance matter? The Accounting Review 80: 539-561.
Ferguson, M. J., G. S. Seow, and D. Young. 2004. Nonaudit services and earnings management: UK evidence. Contemporary Accounting Research 21: 813-841.
Feroz, E. H., K. Park, and V. S. Pastena. 1991. The financial and market effects of the SEC’s Accounting and Auditing Enforcement Releases. Journal of Accounting Research 29: 107-142.
Francis, J., R. LaFond, P. Olsson, and K. Schipper. 2005. The market pricing of accruals quality. Journal of Accounting Economics 39: 295-327.
Francis, J., E. Maydew, and H. Sparks. 1999. The role of big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice and Theory 18: 17-34.
Frankel, R., M.Johnson. and D. J. Skinner. 1999. An empirical examination of conference calls as a voluntary disclosure. Journal of Accounting Research 37: 133-150.
General Accounting Office. 2002. Financial statement restatements: Trends, market impacts, regulatory responses, and remaining challenges. Washington D. C.: GAO-03-138.
General Accounting Office. 2003. Letter to the Honorable Paul S. Sarbanes regarding the financial statement restatement database. Washington D. C.: GAO-03-395R.
General Accounting Office. 2006a. Financial statement restatements: Update of public company trends, market impacts, and regulatory enforcement activities. Washington D. C.: GAO-06-678.
General Accounting Office. 2006b. Letter to the Honorable Paul S. Sarbanes regarding the financial statement restatement database. Washington D. C.: GAO-06-1079SP.
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: 423-462.
Healy, P. M. and K. G. Palepu. 2001. Information asymmetry, corporate disclosure, and the capital market: A review of the empirical disclosure literature. Journal of Accounting and Economics 31: 405-440.
Holderness, C. G. and D. P. Sheehan. 1988. The role of majority shareholders in publicly held corporations. Journal of Financial Economics 20: 317–346.
Hribar, P. and N. T. Jenkins. 2004. The effect of accounting restatements on earnings revisions and the estimated cost of capital. Review of Accounting Studies 9: 337-356.
Hribar, P., N. T. Jenkins, and J. Wang. 2004. Institutional investors and accounting restatement. Working paper. Cornel University.
Jensen, M. C. and W. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3: 305–360.
Kim, J. B., R. Chung, and M. Firth. 2003. Auditor conservatism, asymmetric monitoring, and earnings management. Contemporary Accounting Research 20: 323-359.
Kimbrough, M. D. 2005. The effect of conference calls on analyst and market underreaction to earnings announcements. The Accounting Review 80: 189-219.
Kinney, W., Z. V. Palmrose, and S. Scholz. 2004. Auditor independence, non-audit services, and restatements: Was the U.S. government right? Journal of Accounting Research 42: 561-588.
Kinney, W. R. Jr. and L. S. McDaniel. 1989. Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting and Economics 11: 71-93.
Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33: 375-400.
Krishnan, G. V. 2003. Does big 6 auditor industry expertise constrain earnings management? Accounting Horizons 17: 1-16.
La Porta, R., F. Lopez-de-Silanes, and A. Shleifer. 1999. Corporate ownership around the world. Journal of Finance 54: 471–517.
La Porta, R., F. Lopez-de-Silanes, A. Shleifer, and R. W. Vishny. 1997. Legal determinants of external finance. Journal of Finance 52: 1131-1150.
La Porta, R., F. Lopez-de-Silanes, A. Shleifer, and R. W. Vishny. 1998. Law and finance. Journal of Political Economy 106: 1113-1155.
La Porta, R., F. Lopez-de-Silanes, A. Shleifer, and R. W. Vishny. 2000. Investor protection and corporate governance. Journal of Financial Economics 58: 3-27.
La Porta, R., F. Lopez-de-Silanes, A. Shleifer, and R. W. Vishny. 2002, Investor protection and corporate valuation. Journal of Finance 57: 1147-1170.
Lang, M., and R. Lundholm, 1993. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research 71, 246-271.
Larcker, D., S. Richardson, and I. Tuna. 2005. How important is corporate governance? Working paper. Stanford University.
Leuz, C., D. Nanda, and P. D. Wysocki. 2003. Earnings management and investor protection: An international comparison. Journal of Financial Economics 69: 505-527.
Levitt, A. 2000. Testimony concerning commission’s auditor independence proposal. before the senate subcommittee on Securities Committee on Banking, Housing, and Urban Affairs. Available at: http://www.sec.gov/news/testmony/ts152000.htm. September 28.
Libby, R., J. Hunton, H. Tan, and N. Seybert. 2008. Relationship incentives and the optimistic/pessimistic pattern in analysts’ forecasts. Journal of Accounting Research 46: 173-198.
Lins, K. V., 2003. Equity ownership and firm value in emerging markets. Journal of Financial and Quantitative Analysis 38: 159–184.
Mitton, T. 2002. A cross-firm analysis of the impact of corporate governance on the East Asian financial crisis. Journal of Financial Economics 64: 215-241.
Morck, R., A. Shleifer, and R. W. Vishny. 1988. Management ownership and market valuation: An empirical analysis. Journal of Financial Economics 20: 293-315.
Myers, J. N., L. A. Myers, and T. C. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings. The Accounting Review 78: 779-799.
Myers, J. N., L. A. Myers, Z. V. Palmrose, and S. W. Scholz. 2005. The length of auditor-client relationships and financial statement restatements. Working paper. Texas A&M University.
National Investor Relations Institute (NIRI). 1998. Survey of corporate disclosure practices among U.S. companies. July. Vienna, VA: NIRI.
Palia, D. and S. A. Ravid. 2003. The role of founders in large companies: Entrenchment or valuable human capital? Working paper. Rutgers University.
Palmrose, Z. V. and S. W. Scholz. 2004. The circumstances and legal consequences of Non-GAAP reporting: Evidence from restatements. Contemporary Accounting Research 21: 139-178.
Palmrose, Z. V., V. J. Richardson, and S. W. Scholz. 2000. Restated financial statements and auditor litigation. Working paper. University of Kansas. |
