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1Dissertation/ Thesis
المؤلفون: 楊皇遠, Yang, Huang-Yuan
المساهمون: 陳鴻毅, Chen, Hong-Yi
مصطلحات موضوعية: 動能因子, 處分效果, 基金經理人撤換, 基金經理人行為, Momentum factor, Disposition effect, Fund managerial turnover, Fund manager’s behavior
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Relation: Ammann, M., Ising, A., & Kessler, S. (2012). Disposition effect and mutual fund performance. Applied Financial Economics, 22(1), 1-19. Andreu, L., Ortiz, C., & Sarto, J. L. (2020). Disposition effect in fund managers. Fund and stock-specific factors and the upshot for investors. Journal of Economic Behavior & Organization, 176, 253-268. Brown, P., Chappel, N., da Silva Rosa, R., & Walter, T. (2006). The reach of the disposition effect: Large sample evidence across investor classes. International Review of Finance, 6(1‐2), 43-78. Carhart, M. M. (1997). On persistence in mutual fund performance. The Journal of Finance, 52(1), 57-82. Cashman, G. D., Nardari, F., Deli, D. N., & Villupuram, S. V. (2014). Investor behavior in the mutual fund industry: evidence from gross flows. Journal of Economics and Finance, 38, 541-567. Chen, G., Kim, K. A., Nofsinger, J. R., & Rui, O. M. (2007). Trading performance, disposition effect, overconfidence, representativeness bias, and experience of emerging market investors. Journal of Behavioral Decision Making, 20(4), 425-451. Choe, H., & Eom, Y. (2009). The disposition effect and investment performance in the futures market. Journal of Futures Markets: Futures, Options, and Other Derivative Products, 29(6), 496-522. Chong, F. (2009). Disposition effect and flippers in the Bursa Malaysia. The Journal of Behavioral Finance, 10(3), 152-157. Cici, G. (2012). The prevalence of the disposition effect in mutual funds’ trades. Journal of Financial and Quantitative Analysis, 47(4), 795-820. Da Costa Jr, N., Goulart, M., Cupertino, C., Macedo Jr, J., & Da Silva, S. (2013). The disposition effect and investor experience. Journal of Banking & Finance, 37(5), 1669-1675. Fama, E. F., & French, K. R. (1993). Common risk factors in the returns on stocks and bonds. Journal of Financial Economics, 33(1), 3-56. Frazzini, A. (2006). The disposition effect and underreaction to news. The Journal of Finance, 61(4), 2017-2046. Fu, R., & Wedge, L. (2011). Managerial ownership and the disposition effect. Journal of Banking & Finance, 35(9), 2407-2417. Grinblatt, M., & Han, B. (2002). The disposition effect and momentum. In: National Bureau of Economic Research Cambridge, Mass., USA. Grinblatt, M., & Keloharju, M. (2001). What makes investors trade? The Journal of Finance, 56(2), 589-616. Jegadeesh, N., & Titman, S. (1993). Returns to buying winners and selling losers: Implications for stock market efficiency. The Journal of finance, 48(1), 65-91. Kahneman, D., & Tversky, A. (1979). Prospect theory: An analysis of decision under risk. Econometrica, 47(2), 363-391. Khorana, A. (2001). Performance changes following top management turnover: Evidence from open-end mutual funds. Journal of Financial and Quantitative Analysis, 36(3), 371-393. Lehenkari, M. (2012). In search of the underlying mechanism of the disposition effect. Journal of Behavioral Decision Making, 25(2), 196-209. Li, Y. (2020). A Summary of Theoretical and Empirical Test on the Disposition Effect of Securities Investment Fund in China. Modern Economy, 11(4), 857-866. Muermann, A., & Volkman, J. (2006). Regret, pride, and the disposition effect. Available at SSRN 930675. Odean, T. (1998). Are investors reluctant to realize their losses? The Journal of Finance, 53(5), 1775-1798. Oreng, M., Yoshinaga, C. E., & Eid, W. (2021). Disposition effect, demographics and risk taking. RAUSP Management Journal, 56, 217-233. Scherbina, A., & Jin, L. (2005). Change is good or the disposition effect among mutual fund managers. AFA 2006 Boston Meetings Paper, Shapira, Z., & Venezia, I. (2001). Patterns of behavior of professionally managed and independent investors. Journal of Banking & Finance, 25(8), 1573-1587. Shefrin, H., & Statman, M. (1985). The disposition to sell winners too early and ride losers too long: Theory and evidence. The Journal of Finance, 40(3), 777-790. Shu, P.G., Yeh, Y.H., Chiu, S.B., & Chen, H.C. (2005). Are Taiwanese individual investors reluctant to realize their losses? Pacific-Basin Finance Journal, 13(2), 201-223. Talpsepp, T., & Rieger, M. O. (2010). Explaining asymmetric volatility around the world. Journal of Empirical Finance, 17(5), 938-956. Trejos, C., van Deemen, A., Rodríguez, Y. E., & Gomez, J. M. (2019). Overconfidence and disposition effect in the stock market: A micro world based setting. Journal of Behavioral and Experimental Finance, 21, 61-69. Varan, S. (2008). Disposition effect in mutual fundsinvestment decisions: An analysis of İstanbul Stock Exchange Sosyal Bilimler Enstitüsü]. Weber, M., & Camerer, C. F. (1998). The disposition effect in securities trading: An experimental analysis. Journal of Economic Behavior & Organization, 33(2), 167-184. Wermers, R. (2003). Is money really'smart'? New evidence on the relation between mutual fund flows, manager behavior, and performance persistence. New Evidence on the Relation Between Mutual Fund Flows, Manager Behavior, and Performance Persistence (May 2003).; G0111357035; https://nccur.lib.nccu.edu.tw//handle/140.119/152733; https://nccur.lib.nccu.edu.tw/bitstream/140.119/152733/1/703501.pdf
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2Dissertation/ Thesis
المؤلفون: 黃丞智, Huang, Cheng-Chih
المساهمون: 陳鴻毅, Chen, Hong-Yi
مصطلحات موضوعية: 共同基金, 基金經理人撤換, 經理人教育程度, 經理人任期, mutual funds, fund manager turnover, manager education level, manager tenure
وصف الملف: 768878 bytes; application/pdf
Relation: Adams, J. C., Mansi, S. A., & Nishikawa, T. (2013). Public versus private ownership and fund manager turnover. Financial Management, 42(1), 127-154. Allison, P. D. (2010). Survival analysis using SAS: a practical guide. Sas Institute. Andreu, L., & Puetz, A. (2017). Choosing two business degrees versus choosing one: What does it tell about mutual fund managers' investment behavior? Journal of Business Research, 75, 138-146. Chevalier, J., & Ellison, G. (1999). Are some mutual fund managers better than others? Cross‐sectional patterns in behavior and performance. The Journal of Finance, 54(3), 875-899. Chevalier, J., & Ellison, G. (1999). Career concerns of mutual fund managers. The Quarterly Journal of Economics, 114(2), 389-432. Clare, A., Sherman, M., O'Sullivan, N., Gao, J., & Zhu, S. (2022). Manager characteristics: Predicting fund performance. International Review of Financial Analysis, 80, 102049. Golec, J. H. (1996). The effects of mutual fund managers' characteristics on their portfolio performance, risk and fees. Financial Services Review, 5(2), 133-147. Gottesman, A., & Morey, M. R. (2006). Does a better education make for better managers? An empirical examination of CEO educational quality and firm performance. An Empirical Examination of CEO Educational Quality and Firm Performance (April 21, 2006). Pace University Finance Research Paper, (2004/03). Gottesman, A. A., & Morey, M. R. (2006). Manager education and mutual fund performance. Journal of Empirical Finance, 13(2), 145-182. 23 Hu, F., Hall, A., & Harvey, C., 2000. Promotion or demotion? An empirical investigation of the determinants of top mutual fund manager change. Unpublished working paper, Duke University. Hu, P., Kale, J. R., Pagani, M., & Subramanian, A. (2011). Fund flows, performance, managerial career concerns, and risk taking. Management Science, 57(4), 628- 646. Kim, Y. U. (2011). Speed of CEO dismissal: An attribution-based model of when boards of director fire CEOs in response to performance downturn. Unpublished working paper, University of North Carolina Chapel Hill. Kostovetsky, L., & Warner, J. B. (2015). You’re fired! New evidence on portfolio manager turnover and performance. Journal of Financial and Quantitative Analysis, 50(4), 729-755. Khorana, A. (1996). Top management turnover an empirical investigation of mutual fund managers. Journal of Financial Economics, 40(3), 403-427. Khorana, A. (2001). Performance changes following top management turnover: Evidence from open-end mutual funds. Journal of Financial and Quantitative Analysis, 36(3), 371-393.; G0111357023; https://nccur.lib.nccu.edu.tw//handle/140.119/152725; https://nccur.lib.nccu.edu.tw/bitstream/140.119/152725/1/702301.pdf
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3Dissertation/ Thesis
المؤلفون: 黃麒軒, Huang, Chi-Syuan
المساهمون: 陳鴻毅, Chen, Hong-Yi
مصطلحات موضوعية: 共同基金, 基金績效, 基金經理人學歷, 基金經理人資歷, Mutual fund, Fund performance, Fund manager’s education, Fund manager’s experience
وصف الملف: 1090433 bytes; application/pdf
Relation: Agarwal, V., Ma, L., & Mullally, K. (2023). Managerial multitasking in the mutual fund industry. Financial Analysts Journal, 79(2), 65-75. Carhart, M. (1997). On persistence in mutual fund performance. The Journal of Finance, 52(1), 57-82. Chen, J., Hong, H., Huang, M., & Kubik, J. (2004). Does fund size erode mutual fund performance? The role of liquidity and organization. American Economic Review, 94(5), 1276-1302. Chen, J., Xie, L., & Zhou, S. (2020). Managerial multi-tasking, team diversity, and mutual fund performance. Journal of Corporate Finance, 65, 101766. Chevalier, J., & Ellison, G. (1999a). Are some mutual fund managers better than others? Cross‐sectional patterns in behavior and performance. The Journal of Finance, 54(3), 875-899. Clare, A., Sherman, M., O’Sullivan, N., Gao, J., & Zhu, S. (2022). Manager characteristics: Predicting fund performance. International Review of Financial Analysis, 80, 102049. Costa, B., Jakob, K., & Porter, G. (2006). Mutual fund performance and changing market trends 1990-2001: Does manager experience matter? Journal of Investing, 15(2), 79-86. Cuthbertson, K., Nitzsche, D., & O’Sullivan, N. (2010). Mutual fund performance: Measurement and Evidence 1. Financial Markets, Institutions & Instruments, 19(2), 95-187. Domingues, C., Moutinho, V., Santomil, P., & González, L. (2023). Does team size and tenure matter for European pension funds? Applied Economics, 1-12. Gottesman, A., & Morey, M. (2006). Manager education and mutual fund performance. Journal of Empirical Finance, 13(2), 145-182. Hu, J., Yu, H., & Wang, Y. (2012). Manager attributes and fund performance: evidence from Taiwan. Journal of Applied Finance and Banking, 2(4), 85-101. King, T., Srivastav, A., & Williams, J. (2016). What's in an education? Implications of CEO education for bank performance. Journal of Corporate Finance, 37, 287-308. Porter, G., & Trifts, J. (2012). The best mutual fund managers: testing the impact of experience using a survivorship bias free dataset. Journal of Applied Finance (Formerly Financial Practice and Education), 22(1). 104-117. Saidu, S. (2019). CEO characteristics and firm performance: focus on origin, education and ownership. Journal of Global Entrepreneurship Research, 9(29), 1-15. Sharpe, W. (1966). Mutual fund performance. The Journal of Business, 39(1), 119-138. Switzer, L., & Huang, Y. (2007). How does human capital affect the performance of small and mid‐cap mutual funds? Journal of Intellectual Capital, 8(4), 666-681. Wermers, R. (2003). Is money really ‘smart’? New evidence on the relation between mutual fund flows, manager behavior, and performance persistence. Unpublished working paper. University of Maryland.; G0111357022; https://nccur.lib.nccu.edu.tw//handle/140.119/152724; https://nccur.lib.nccu.edu.tw/bitstream/140.119/152724/1/702201.pdf
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4Academic Journal
المؤلفون: 叶恩华
وصف الملف: text/html
Relation: http://ir.ceibs.edu/item/ir/4079
الاتاحة: http://ir.ceibs.edu/item/ir/4079
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5Report
المؤلفون: Lee, Jean S. K., Zhao, Liman
وصف الملف: text/html
Relation: http://www.chinacases.org/sys/ftsearch/ceibs/search_ceibs.jsp?lang=zh-CN#queryString=GM-16-024&newLUI=true&modelName=com.landray.kmss.km.doc.model.KmDocKnowledge; http://ir.ceibs.edu/item/ir/3277
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6Dissertation/ Thesis
المؤلفون: 黃俊霖, Huang, Chun-Lin
المساهمون: 劉連煜, Liu, Len-Yu
مصطلحات موضوعية: 投信法人, 基金經理人, 先行交易, 內線交易, 操縱股價, 法人刑事責任, 法人內部監督責任, Front running, Stock price manipulation, Insider trading, Personnels of the securities investment trust enterprises, Legal entities
وصف الملف: 11231096 bytes; application/pdf
Relation: 一、中文文獻（按筆畫排序） （一）書籍 1、Stephen M. Bainbridge著，林建中、黃朝琮、趙冠瑋、吳奐廷譯，內線交易研究指南，喜馬拉雅研究發展基金會出版，2018年1版。 2、台灣企業法律學會，證券交易與操縱市場規範之比較研究，新學林出版，2022年6月，1版。 3、余雪明，證券交易法 比較證券法，華穩企業出版，2016年9月，5版。 4、林山田，刑法通論（下冊），元照出版，2008 年1月，十版。 5、林山田，經濟犯罪與經濟刑法，三民書局出版，1987年5月，二版。 6、林志潔，財經正義的刑法觀點，元照出版，2014年8月，初版。 7、張進德，證券交易法，元照出版，2022年5月，三版。 8、曾宛如，證券交易法原理，元照出版，2020年1月，七版。 9、廖大穎，證券交易法導論，三民書局出版，2017年10月，七版。 10、劉連煜，新證券交易法實例研習，元照出版，2018年9月，十五版。 11、劉連煜，內線交易構成要件，元照出版，2012年9月，二版。 12、劉連煜，現代公司法，元照出版，2019年9月，十四版。 13、賴英照，公司法論文集，中華民國證券市場發展基金會，1990 年3月，三版。 14、賴英照，證券交易法解析 簡明版，捷騰數位出版，2013年，2版。 15、賴英照，最新證券交易法解析：股市遊戲規則，元照出版，2014年2月，三版。 16、賴英照，證券交易法逐條釋義第三冊，三民書局出版，1986年12月，初版。 17、賴英照，誰怕內線交易，捷騰數位出版，2017年10月，初版。 18、謝哲勝、江朝聖、郭大維、洪秀芬、徐珮菱、林建中，內線交易與操縱股價法律與政策，元照出版，2017年8月，初版。 19、謝哲勝、姚志明、許兆慶、陳志瑋、胡韶雯、郭大維、蔡鐘慶著，證券交易法刑事責任裁判評析，元照出版，2018年6月，1版。 20、戴銘昇，臺灣證券交易法，新學林出版，2020年2月，1版。 （二）期刊及研究報告 1、王偉霖，營業秘密法第13條之4但書規定「已盡力為防止行為」之詮釋，月旦民商法雜誌，72期，頁6-26，2021年06月。 2、王皇玉，法人刑事責任之研究，輔仁法學，46期，頁1-34，102年12月。 3、王服清，論法人「犯罪能力」暨「秩序罰能力」之意涵與虛實--以銀行法第125條與稅捐稽徵法第47條作為觀察，臺灣法學雜誌，第391期，頁77-112，2020年5月14日。2 4、王良順，美國法人犯罪的歸責，環球法律評論，6期，頁56-64，2009年。 5、王皇玉，法人刑事責任之研究，輔仁法學，46期，頁1-34，2013年12月。 6、江朝聖，基金經理人搶先交易應構成內線交易—比較美國與臺灣之執法經驗，台灣法律人，34期，頁1-16，2024年4月。 7、余若凡，公司犯罪與公司犯罪能力—美國處理公司犯罪政策之介紹及評析，檢察新論，4期，頁213-227，2008年7月。 8、呂宗勳，請丙種墊款金主賣出代持之股票是否構成操縱股價，臺灣法學雜誌，第369期，頁1-4，2019年6月14日。 9、吳景欽，開放性構成要件的明確化可能性--以操縱股價罪為例，臺灣法學雜誌，第362期，頁147-153，2019年2月28日。 10、吳天雲，兩罰規定的法人責任，刑事法雜誌，57卷1期，頁1-25，2013年2月。 11、李開遠，我國證券市場「不法炒作」操縱股價犯罪行為主觀構成要件意圖認定之探討，銘傳大學法學論叢，10期，頁131-173，2008年12月。 12、林志潔，公司犯罪防制之省思與展望，刑事政策與犯罪研究論文集（11），頁139-158，2008年12月。 13、林志潔，公司犯罪與刑事責任—美國法之觀察與評析，律師雜誌，333 期，頁43-54，2007 年6月。 14、林國全，證券交易法第157條之1內部人員交易禁止規定之探討，政大法學評論，45期，頁273，1992年6月。 15、林淑芬、余良元，從不實財務報告犯罪預防探討法人與會計師之刑事責任--兼論康友-KY案，財產法暨經濟法，第65期，頁45-98，2021年9月。 16、邵之雋，證券交易法之「操縱股價」構成要件明確性暨審查體系之研究，證券市場發展季刊，27卷1期（第105期），頁107-124，2015年3月。 17、邱智宏，論投信公司經理人先行交易之刑事責任，法學叢刊，67卷2期，頁97-121，2022年4月。 18、馬躍中、林泚醇，法人犯罪刑事立法之新趨勢，警學叢刊，43卷2期（第204期），頁77-94，2012年9-10月。 19、郭大维，法人是否為證券交易法內線交易之規範主體，月旦法學教室，160期，頁21-23，2016年2月。 20、陳峰富，有價證券「先行交易(Front Running)」於資本流通市場之法律評價，全國律師，28卷2期，頁70-87，2024年2月。 21、陳煥生，法人犯罪之研究，法令月刊，33卷11期，頁5-8，1982年11月。 22、曾宛如，證券交易法之現狀與未來—期許建構體例完善的證券法規，月旦法學雜誌，217期，頁93-107，2013年6月。 23、曾淑瑜，建構符合我國刑事實體法及程序法之財經犯罪體系，台灣法學雜誌，106期，頁59-76，2010年9月。 24、曾淑瑜，證券犯罪類型化之研究，台灣法學雜誌，223期，頁116-135， 2013年。 25、曾淑瑜，法人裁罰方式之研究，刑事政策與犯罪研究論文集，第24期，頁123-149，2021年10月。 26、劉連煜，證券交易法：第一講—內線交易與行為主體，月旦法學教室，102期，頁53-72，2011年4月。 27、劉連煜，庫藏股、操縱股價與內線交易，實用月刊，頁66-69，2002年12月。 28、蕭胤瑮，操縱股價犯罪之主觀構成要件：現行法院對主觀構成要件認定之分析--以人頭戶之刑事責任為中心，月旦法學，第156期，頁234-240，2008年5月。 29、蔡蕙芳，我國法人犯罪立法之檢視與理論建構，東吳法律學報，28卷4期，頁1-74，2017年4月。 30、蔡蕙芳，組織體犯罪與組織體罪責-美國刑法上組織體罪責理論的介紹與評析，逢甲人文社會學報，1期，頁325-356，2000年11月。 31、蔡碧玉，論企業犯罪之責任主體，刑事法雜誌，30卷1期，1986年2月，32-35頁邱智宏，論投信公司經理人先行交易之刑事責任，法學叢刊，67卷2期（第266期），頁97-121，2022年4月。 32、蔡鐘慶，從最高法院近期判決思考操縱股價案件之意圖要件，臺灣法學雜誌，第416期，頁123-133，2021年6月。 （三）學位論文 1、吳博聰，操縱股價主觀要件之研究，政治大學碩士論文，2013年。 2、申心蓓，證券市場”先行交易”行為之規範探討，臺灣大學碩士論文，2016年。 3、周沅慧，論我國證券交易法中法人刑事責任之建構-以美國法為中心，成功大學碩士論文，2016年。 4、侯凱倫、法人犯罪之研究，東海大學碩士論文，2011年。 5、涂丞嗣，罰金刑在刑罰中之定位，中國文化大學碩士論文，2004年。 6、許靖儀，法人犯罪之研究─從現況解決，中國文化大學碩士論文，2011年。 7、許灼灼，防範基金經理人利益衝突精進措施之規劃評估 —以金管會證期局重大裁罰案件為例，政治大學碩士論文，2021年。 8、游忠儒，外部人使用外部未公開重大資訊是否構成內線交易，東吳大學碩士論文，2020年。 9、鄧依仁，從證券法內線交易理論論我國內線交易行為主體之規範，政治大學碩士論文，2006年。 10、鍾亞達，論法人犯罪之立法正當性與理論基礎，臺灣大學碩士論文，2014年。 11、魏平政，法人的刑事責任，政治大學碩士論文，2012年。 二、外文文獻（依作者姓氏字母排列） 1、佐伯仁志，法人犯罪，刑法雜誌，頁481-484，2000年39巻3号。 2、金融商品取引法研究会，相場操縦の規制，日本証券経済研究所出版，2013年6月19日。 3、黄太云，刑法修正案（七）解读，人民检察，页6，2009年第6期。 三、網路資料 1、「Nuveen Insider Trader Ordered to Pay $38 Million to TIAA-CREF」，網址： https://www.bloomberg.com/news/articles/2024-06-20/nuveen-insider-trader-ordered-to-pay-38-million-to-tiaa-cref ，最後瀏覽日期：2024年7月31日。 2、「日本を代表する大手証券会社で何が～問われる“市場のゲート・キーパー”～」，網址：https://www3.nhk.or.jp/news/special/jiken_kisha/kishanote/kishanote58-2/ ，最後瀏覽日期：2024年4月15日。 3、「SMBC日興證券被以操縱股價罪起訴」，網址：https://zh.cn.nikkei.com/politicsaeconomy/stockforex/48058-2022-03-25-10-53-00.html ，最後瀏覽日期：2024年4月13日。 4、參閱日本參議院法制局「法人企業の処罰」，網址：https://houseikyoku.sangiin.go.jp/column/column034.htm ，最後瀏覽日：2024年5月20日。 5、「U.S.S.C 2023 Guidelines Manual Annotated」，網址：https://www.ussc.gov/guidelines，最後瀏覽日期：2024年7月31日。; G0106961040; https://nccur.lib.nccu.edu.tw//handle/140.119/153310; https://nccur.lib.nccu.edu.tw/bitstream/140.119/153310/1/104001.pdf
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7Dissertation/ Thesis
المؤلفون: 林彥宇, LIN, YEN-YU
المساهمون: 陳鴻毅, Chen, Hong-Yi
مصطلحات موضوعية: 積極比率, 積極管理, 經理人行為, 迎合行為, Active ratio, Active management, Manager behavior, Catering behavior
وصف الملف: 789043 bytes; application/pdf
Relation: Agarwal, V., Jiang, L., & Wen, Q. (2022). Why do mutual funds hold lottery stocks? Journal of Financial and Quantitative Analysis, 57(3), 825-856. Ammanna, M., Fischerb, S., & Weigertc, F. (2017). Do mutual fund managers have risk factor timing skills? Manuscript, Lancaster University. Barber, B. M., Odean, T., & Zheng, L. (2005). Out of sight, out of mind: The effects of expenses on mutual fund flows. The Journal of Business, 78(6), 2095-2120. Bollen, N. P., & Busse, J. A. (2001). On the timing ability of mutual fund managers. The Journal of Finance, 56(3), 1075-1094. Brown, K. C., Harlow, W. V., & Starks, L. T. (1996). Of tournaments and temptations: An analysis of managerial incentives in the mutual fund industry. The Journal of Finance, 51(1), 85-110. Cremers, K. M., & Petajisto, A. (2009). How active is your fund manager? A new measure that predicts performance. The Review of Financial Studies, 22(9), 3329-3365. Daniel, K., Grinblatt, M., Titman, S., & Wermers, R. (1997). Measuring mutual fund performance with characteristic‐based benchmarks. The Journal of Finance, 52(3), 1035-1058. Kacperczyk, M., Sialm, C., & Zheng, L. (2008). Unobserved actions of mutual funds. The Review of Financial Studies, 21(6), 2379-2416. Kao, G. W., Cheng, L. T., & Chan, K. C. (1998). International mutual fund selectivity and market timing during up and down market conditions. Financial Review, 33(2), 127-144. Kopsch, F., Song, H. S., & Wilhelmsson, M. (2015). Determinants of mutual fund flows. Managerial Finance, 41(1), 10-25. Kumar, A. (2009). Who gambles in the stock market? The Journal of Finance, 64(4), 1889-1933. Luo, M. (2016). Financial product design and catering: Evidence from the global mutual fund industry. Journal of Financial Economics, 123(2), 456-474. Petajisto, A. (2013). Active share and mutual fund performance. Financial Analysts Journal, 69(4), 73-93. Wermers, R. (2003). Is money really'smart'? New evidence on the relation between mutual fund flows, manager behavior, and performance persistence, Working Paper, University of Maryland.; G0111357026; https://nccur.lib.nccu.edu.tw//handle/140.119/152728; https://nccur.lib.nccu.edu.tw/bitstream/140.119/152728/1/702601.pdf
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8Dissertation/ Thesis
المؤلفون: 張家瑜, Chang, Chia-Yu
المساهمون: 張元晨, Chang, Yuan-Chen
مصطلحات موضوعية: non-GAAP盈餘調整, 高階經理人獎酬, 盈餘管理, non-GAAP adjustment, executive compensation, earning management
وصف الملف: 1589413 bytes; application/pdf
Relation: Aboody, D., Barth, M. E., & Kasznik, R. (2006). Do firms understate stock option-based compensation expense disclosed under SFAS 123? Review of Accounting Studies, 11, 429-461. Aboody, D., & Kasznik, R. (2000). CEO stock option awards and the timing of corporate voluntary disclosures. Journal of accounting and economics, 29(1), 73-100. Barth, M. E., Landsman, W. R., Lang, M., & Williams, C. (2012). Are IFRS-based and US GAAP-based accounting amounts comparable? Journal of accounting and economics, 54(1), 68-93. Bentley, J. W., Christensen, T. E., Gee, K. H., & Whipple, B. C. (2018). Disentangling managers’ and analysts’ non‐GAAP reporting. Journal of accounting research, 56(4), 1039-1081. Bhattacharya, N., Black, E. L., Christensen, T. E., & Larson, C. R. (2003). Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings. Journal of accounting and economics, 36(1-3), 285-319. Black, D. E., Christensen, T. E., Ciesielski, J. T., & Whipple, B. C. (2021). Non‐GAAP earnings: a consistency and comparability crisis? Contemporary Accounting Research, 38(3), 1712-1747. Black, E. L., Christensen, T. E., Kiosse, P. V., & Steffen, T. D. (2017). Has the regulation of non-GAAP disclosures influenced managers’ use of aggressive earnings exclusions? Journal of Accounting, Auditing & Finance, 32(2), 209-240. Bradshaw, M. T., & Sloan, R. G. (2002). GAAP versus the street: An empirical assessment of two alternative definitions of earnings. Journal of accounting research, 40(1), 41-66. Brosnan, M., Duncan, K., Hasso, T., & Hollindale, J. (2024). Happy 20-year anniversary non-GAAP earnings: a systematic review of the literature. Journal of Accounting Literature, 46(1), 82-104. Brown, L. D., & Sivakumar, K. (2003). Comparing the value relevance of two operating income measures. Review of Accounting Studies, 8, 561-572. Campbell, J. L., Hansen, J., Simon, C. A., & Smith, J. L. (2015). Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002. Auditing: A Journal of Practice & Theory, 34(2), 91-120. Curtis, A., Li, V., & Patrick, P. H. (2021). The use of adjusted earnings in performance evaluation. Review of Accounting Studies, 1-33. Curtis, A. B., McVay, S. E., & Whipple, B. C. (2014). The disclosure of non-GAAP earnings information in the presence of transitory gains. The Accounting Review, 89(3), 933-958. Ferri, F., & Li, N. (2020). Does option-based compensation affect payout policy? Evidence from FAS 123R. Journal of Financial and Quantitative Analysis, 55(1), 291-329. Guest, N. M., Kothari, S., & Pozen, R. C. (2022). Why do large positive non-GAAP earnings adjustments predict abnormally high CEO pay? The Accounting Review, 97(6), 297-326. Hall, B. J., & Liebman, J. B. (1998). Are CEOs really paid like bureaucrats? The Quarterly Journal of Economics, 113(3), 653-691. Hayes, R. M., Lemmon, M., & Qiu, M. (2012). Stock options and managerial incentives for risk taking: Evidence from FAS 123R. Journal of financial economics, 105(1), 174-190. Heckman, J. J. (1979). Sample selection bias as a specification error. Econometrica: Journal of the econometric society, 153-161. Holmstrom, B. (1983). Equilibrium long-term labor contracts. The Quarterly Journal of Economics, 23-54. Isidro, H., & Marques, A. (2013). The effects of compensation and board quality on non-GAAP disclosures in Europe. The International Journal of Accounting, 48(3), 289-317. Keller, W., & Olney, W. W. (2021). Globalization and executive compensation. Journal of International Economics, 129, 103408. Laurion, H. (2020). Implications of Non-GAAP earnings for real activities and accounting choices. Journal of Accounting and Economics, 70(1), 101333. Shavell, S. (1979). Risk sharing and incentives in the principal and agent relationship. The Bell journal of economics, 55-73.; G0111357008; https://nccur.lib.nccu.edu.tw//handle/140.119/152720; https://nccur.lib.nccu.edu.tw/bitstream/140.119/152720/1/700801.pdf
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9Dissertation/ Thesis
المؤلفون: 蘇庭睿, Su, Ting-Ruei
المساهمون: 宋皇志
مصطلحات موضوعية: 獨立型製作人, 表演藝術產業, 非典型契約, 混合契約, 委任經理人, Independent Producers, Performing Arts Industry, Atypical Contracts, Hybrid Contracts, Commissioned Manager
وصف الملف: 2785055 bytes; application/pdf
Relation: 文化內容策進院（2024）。2022-2023臺灣文化創意產業發展年報。 王序平（2021）。製作人跨國結盟，打造線上平臺帶獨立藝術家突圍。PAR表演藝術雜誌，第341期。 王澤鑑（2023）。債法原理（第4版），頁127。王澤鑑出版。 白斐嵐（2021）。當獨立製作人進入場館，串連亞洲： 我們結合不再只為了生產。PAR表演藝術雜誌，第341期。 沈敏惠（2015）。演出製作新鮮人手冊。社團法人中華民國表演藝術協會。 李海燕（2015）。「西九」製作人論壇「創意參與」是未來趨勢。PAR表演藝術雜誌，第271期。 李淑明（2004）。債法各論（第12版），頁318-319。元照出版。 李惠美、王詩尹（2012）。催生創作並打開世界之門－專訪瑞士洛桑劇院製作人芭芭拉．蘇德霍夫。PAR表演藝術雜誌，第237期，頁103–105。 林易璇（2011）。表演藝術組織之經營模式-以太陽劇團、屏風表演班、紙風車劇團、相聲瓦舍為例，國立政治大學科技管理研究所碩士論文。 施文森（1988）。保險業務員之法律地位。保險法論文集。 陶維均（2016）。不再編導至上，「製作人」時代來臨？。 PAR表演藝術雜誌，第288期。 陶維均、鄒欣寧（2018）。陳汗青 能夠隨時離開，才知道多真心喜愛。PAR表演藝術雜誌，第305期。 陶維均、鄒欣寧（2018）。吳季娟 劇場人的地球塔臺領航員。PAR表演藝術雜誌，第308期。 陳汗青（2021）。製作人聚會，成為分攤煩惱、思考未來的充電站。PAR表演藝術雜誌，第341期。 陳書郁（2012）。藝人專屬經紀契約下經紀人權利義務之研究，國立臺灣大學法律學研究所碩士論文。 梁竹君（2016）。臺灣現代劇團節目製作人職能基準研究。國立臺北藝術大學藝術行政與管理研究所碩士論文。 張容瑛、周志龍（2006）。音樂產業全球化、流動著床與生產模式的重塑—臺灣流行音樂產業為例。臺灣土地研究，第9卷，第1期，33-61。 張智玲（2018）。運動經紀契約之研究。國立政治大學科技管理與智慧財產權研究所碩士論文。 詹慧君（2019）。透過溝通與信念 讓藝術與現實找到平衡－阿喀郎．汗舞團製作人法魯克．喬迪里講座側記。PAR表演藝術雜誌，第324期。 楊通軒（2014）。保險業務員勞工法律問題之探討－以契約定性為中心。東吳法律學報，第25卷，第3期，p. 69-117。 劉宗榮（2011）。新保險法（第2版）。翰蘆圖書出版。 劉春堂（2004）。民法債篇各論（中）（第2版）。新學林出版。 劉洲松（2016）。臺灣表演藝術行政管理人員職業倦怠前因及其影響，國立臺北藝術大學藝術行政與管理研究所碩士論文。 蔡芬卿（2006）。國內建立運動經紀專業制度探討。大專體育，第83期，頁120-121。 謝朝宗（2012）。《蝴蝶夢》碎！紐約製作人遭詐騙。PAR表演藝術雜誌，第240期，頁14。 藝術創作者職業工會（2024）。表演類劇場人員合約範本（113年1月4日版本），取自：https://artcreator.tw/?page_id=10034#page-content Producers Guide of America。取自：https://producersguild.org/ Tobies S. Stein, Jessica Bathurst, Renee Lasher, Donna Walker-Kuhne (2022)《Performing Arts Management: A Handbook of Professional Practices》; G0109364213; https://nccur.lib.nccu.edu.tw//handle/140.119/152641; https://nccur.lib.nccu.edu.tw/bitstream/140.119/152641/1/421301.pdf
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10Dissertation/ Thesis
المؤلفون: 劉哲銘, Liu, Che-Ming
المساهمون: 張元晨
مصطلحات موضوعية: 非一般公認會計準則績效, 經理人替換, 審計人員替換, 持續性, 顯著性, Non-GAAP earnings, CEO and CFO replacements, Consistency, Prominence
وصف الملف: 1048652 bytes; application/pdf
Relation: Anderson SB, Hobson JL, Sommerfeldt RD (2022) Auditing non‐GAAP measures: Signaling more than intended. Contemporary Accounting Research 39 (1):577-606 Bentley JW, Christensen TE, Gee KH, Whipple BC (2018) Disentangling managers’ and analysts’ non‐GAAP reporting. Journal of Accounting Research 56 (4):1039-1081 Bhattacharya N, Black EL, Christensen TE, Larson CR (2002) Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings. Journal of Accounting and Economics Black DE, Christensen TE, Ciesielski JT, Whipple BC (2021) Non-GAAP Earnings: A Consistency and Comparability Crisis? Contemporary Accounting Research 38 No. 3 (Fall 2021) pp. 1712–1747 Black EL, Christensen TE, Joo TT, Schmardebeck R (2017a) The Relation Between Earnings Management and Non-GAAP Reporting. Contemporary Accounting Research 34 No. 2 (Summer 2017):pp. 750–782 Black EL, Christensen TE, Kiosse PV, Steffen TD (2017b) Has the regulation of non-GAAP disclosures influenced managers’ use of aggressive earnings exclusions? Journal of Accounting, Auditing & Finance 32 (2):209-240 Bowen RM, Davis AK, Matsumoto DA (2005) Emphasis on pro forma versus GAAP earnings in quarterly press releases: Determinants, SEC intervention, and market reactions. The accounting review 80 (4):1011-1038 Campbell JL, Gee KH, Wiebe Z (2022) The determinants and informativeness of non-GAAP revenue disclosures. The Accounting Review 97 (7):23-48 Chen H-C, Lee Y-J, Lo S-Y, Yu Y (2021a) Qualitative characteristics of non-GAAP disclosures and nonGAAP earnings quality. Journal of Accounting and Economics Chen JV, Gee KH, Neilson JJ (2021b) Disclosure Prominence and the Quality of Non-GAAP Earnings. Journal of Accounting Research 59 Chen JV, Gee KH, Neilson JJ (2021c) Disclosure prominence and the quality of non‐GAAP earnings. Journal of Accounting Research 59 (1):163-213 Christensen TE, Pei H, Pierce SR, Tan L (2019) Non-GAAP reporting following debt covenant violations. Review of Accounting Studies 24:629-664 Evdokimov E, Yusoff I (2024) CEO succession and auditor going concern decisions: An analysis of outsider CEOs and generalist skills. Journal of Accounting and Public Policy 43:107159 Godfrey J, Mather P, Ramsay A (2003) Earnings and impression management in financial reports: The case of CEO changes. Abacus 39 (1):95-123 Graham JR, Harve CR, Rajgopal S (2005) The economic implications of corporate financial reporting. Journal of Accounting and Economics Hao J (2023) The effect of disclosure committees on non-GAAP reporting quality. Journal of Accounting and Public Policy 42 (4):107118 Lee CH (2022) Non‐generally accepted accounting principles disclosures and audit committee chairs’ external directorships. Journal of Business Finance & Accounting 49 (1-2):111-139 Litt B, Sharma DS, Simpson T, Tanyi PN (2014) Audit partner rotation and financial reporting quality. Auditing: A Journal of Practice & Theory 33 (3):59-86 Pourciau S (1993) Earnings management and nonroutine executive changes. Journal of accounting and economics 16 (1-3):317-336 Seetharaman A, Wang X, Zhang S (2014) An empirical analysis of the effects of accounting expertise in audit committees on non-GAAP earnings exclusions. Accounting Horizons 28 (1):17-37 Shiah-Hou S-R (2021) Powerful CEOs and earnings quality. Managerial finance 47 (12):1714-1735 Wells P (2002) Earnings management surrounding CEO changes. Accounting & Finance 42 (2):169-193 Yuan Y, Hu M, Cheng C (2023) CEO succession and corporate innovation: A managerial myopic perspective. The North American Journal of Economics and Finance 64:101863; G0111357006; https://nccur.lib.nccu.edu.tw//handle/140.119/152063; https://nccur.lib.nccu.edu.tw/bitstream/140.119/152063/1/700601.pdf
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11Dissertation/ Thesis
المؤلفون: 彭容緯, Peng, Rong-Wei
المساهمون: 潘健民, Pan, Chien-Min
مصطلحات موضوعية: 星座, 高階經理人, 管理階層盈餘預測, 盈餘預測修正, Zodiac, Top manager, Management earnings forecasts, Earnings forecasts revisions
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CEO ability and management earnings forecasts. Contemporary Accounting Research 28 (5): 1645-1668. Bamber, L. S., and Y. S. Cheon. 1998. Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity. Journal of Accounting Research 36 (2): 167-190. Bamber, L. S., J. X. Jiang, and I. Y. Wang. 2010. What's my style? The influence of top managers on voluntary corporate financial disclosure. The Accounting Review 85 (4): 1131-1162. Becker, J., J. Medjedovic, and C. Merkle. 2019. The effect of CEO extraversion on analyst forecasts: Stereotypes and similarity bias. Financial Review 54 (1): 133-164. Bertrand, M., and A. Schoar. 2003. Managing with style: The effect of managers on firm policies. The Quarterly Journal of Economics 118 (4): 1169-1208. Brous, P. A., and O. Kini. 1994. The valuation effects of equity issues and the level of institutional ownership: Evidence from analysts' earnings forecasts. Financial Management 23 (1): 33-46. Calori, R., G. Johnson, and P. Sarnin. 1994. CEOs' cognitive maps and the scope of the organization. Strategic Management Journal 15 (6): 437-457. Capalbo, F., A. Frino, M. Y. Lim, V. Mollica, and R. Palumbo. 2018. The impact of CEO narcissism on earnings management. ABACUS 54 (2): 210-226. Carpenter, M. A., M. A. Geletkanycz, and W. G. Sanders. 2004. Upper echelons research revisited: Antecedents, elements, and consequences of top management team composition. Journal of Management 30 (6): 749-778. Cheng, E. C. M., and S. M. Courtenay. 2006. Board composition, regulatory regime and voluntary disclosure. The International Journal of Accounting 41 (3): 262-289. Cheng, S. 2008. Board size and the variability of corporate performance. Journal of Financial Economics 87 (1): 157-176. Cheng, Q., and T. D. Warfield. 2005. Equity incentives and earnings management. The Accounting Review 80 (2): 441-476. Cho, M., Y. D. Hah, and O. Kim. 2011. Optimistic bias in management forecasts by Japanese firms to avoid forecasting losses. The International Journal of Accounting 46 (1): 79-101. Clarke, D., T. Gabriels, and J. Barnes. 1996. Astrological signs as determinants of extroversion and emotionality: An empirical study. The Journal of Psychology 130 (2): 131-140. Coller, M., and T. L. Yohn. 1997. Management forecasts and information asymmetry: An examination of bid-ask spreads. Journal of Accounting Research 35 (2): 181-191. Collins, D. W., and S. P. Kothari. 1989. An analysis of intertemporal and cross-sectional determinants of earnings response coefficients. Journal of Accounting and Economics 11 (2-3): 143-181. Diamond, D. W., and R. E. Verrecchia. 1991. Disclosure, liquidity, and the cost of capital. The Journal of Finance 46 (4): 1325-1359. Dorantes, C. A., C. Li, G. F. Peters, and V. J. Richardson. 2013. The effect of enterprise systems implementation on the firm information environment. Contemporary Accounting Research 30 (4): 1427-1461. Duchin, R., J. G. Matsusaka, and O. Ozbas. 2010. When are outside directors effective?. Journal of Financial Economics 96 (2): 195-214. Eng, L. L., and Y. T. Mak. 2003. Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy 22 (4): 325-345. Feng, M., C. Li, and S. McVay. 2009. Internal control and management guidance. Journal of Accounting and Economics 48 (2-3): 190-209. Francis, J. R., I. K. Khurana, and R. Pereira. 2005. Disclosure incentives and effects on cost of capital around the world. The Accounting Review 80 (4): 1125-1162. Ge, W., D. Matsumoto, and J. L. Zhang. 2011. Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices. Contemporary Accounting Research 28 (4): 1141-1179. Ge, W., and S. McVay. 2005. The disclosure of material weaknesses in internal control after the Sarbanes‐Oxley Act. Accounting Horizons 19 (3): 137-158. Goodman, T. H., M. Neamtiu, N. Shroff, and H. D. White. 2014. Management forecast quality and capital investment decisions. The Accounting Review 89 (1): 331-365. Graham, J. R., C. R. Harvey, and M. Puri. 2013. Managerial attitudes and corporate actions. Journal of Financial Economics 109 (1): 103-121. Hambrick, D. C. 2007. Upper echelons theory: An update. Academy of Management Review 32(2): 334-343. Hambrick, D. C., and P. A. Mason. 1984. Upper echelons: The organization as a reflection of its top managers. Academy of Management Review 9 (2): 193-206. Herrmann, D., T. Inoue, and W. B. Thomas. 2003. The sale of assets to manage earnings in Japan. Journal of Accounting Research 41 (1): 89-108. Higgins, H. N. 2013. Do stock-for-stock merger acquirers manage earnings? Evidence from Japan. Journal of Accounting and Public Policy 32 (1): 44-70. Hitt, M. A., and B. B. Tyler. 1991. Strategic decision models: Integrating different perspectives. Strategic Management Journal 12 (5): 327-351. Hossain, M., M. H. B. Perera, and A. R. Rahman. 1995. Voluntary disclosure in the annual reports of New Zealand companies. Journal of International Financial Management and Accounting 6 (1): 69-87. Hribar, P. and H. Yang. 2016. CEO overconfidence and management forecasting. Contemporary Accounting Research 33 (1): 204-227. Hume, N., and G. Goldstein. 1977. Is there an association between astrological data and personality?. Journal of Clinical Psychology 33 (3): 711-713. Hutton, A. P., G. S. Miller, and D. J. Skinner. 2003. The role of supplementary statements with management earnings forecasts. Journal of Accounting Research 41 (5): 867-890. Hutton, A. P., and P. C. Stocken. 2021. Prior forecasting accuracy and investor reaction to management earnings forecasts. Journal of Financial Reporting 6 (1): 87-107. Jensen, M. C. 1986. Agency costs of free cash flow, corporate finance, and takeovers. The American Economic Review 76 (2): 323-329. Karamanou, 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. Kato, K., D. J. Skinner, and M. Kunimura. 2009. Management forecasts in Japan: An empirical study of forecasts that are effectively mandated. The Accounting Review 84 (5): 1575-1606. King, R., G. Pownall, and G. Waymire. 1990. Expectations adjustment via timely management forecasts: Review, synthesis, and suggestions for future research. Journal of Accounting Literature 9 (1): 113-144. Kwak, B., B. T. Ro, and I. Suk. 2012. The composition of top management with general counsel and voluntary information disclosure. Journal of Accounting and Economics 54 (1): 19-41. Lev, B., S. Li, and T. Sougiannis. 2010. The usefulness of accounting estimates for predicting cash flows and earnings. Review of Accounting Studies 15: 779-807. Mahendra, A., S. P. Mohanty, and S. Sudalaimuthu. 2021. Financial astrology and behavioral bias: Evidence from India. Asia-Pacific Financial Markets 28 (1): 3-17. Mayo, J. 1964. Teach Yourself Astrology. London, UK: English University Press. Mitchell, V. W. 1995. Using astrology in market segmentation. Management Decision 33 (1): 48-57. Nagar, V., D. Nanda, and P. Wysocki. 2003. Discretionary disclosure and stock-based incentives. Journal of Accounting and Economics 34 (1-3): 283-309. Nagata, K., and P. Nguyen. 2017. Ownership structure and disclosure quality: Evidence from management forecasts revisions in Japan. Journal of Accounting and Public Policy 36 (6): 451-467. Narayana, M. 2021. Moon Signs: Unlock Your Inner Luminary Power. London, UK: Hardie Grant. Ota, L. 2010. The Value Relevance of Management Forecasts and Their Impact on Analysts’ Forecasts: Empirical Evidence from Japan. ABACUS 46 (1): 28-59. Penman, S. H. 1980. An empirical investigation of the voluntary disclosure of corporate earnings forecasts. Journal of Accounting Research 18 (1): 132-160. Priem, R. L., D. W. Lyon, and G. G. Dess. 1999. Inherent limitations of demographic proxies in top management team heterogeneity research. Journal of Management 25 (6): 935-953. Rogers, J. L., and P. C. Stocken. 2005. Credibility of management forecasts. The Accounting Review 80 (4): 1233-1260. Saklofske, D. H., I. W. Kelly, and D. W. McKerracher. 1982. An empirical study of personality and astrological factors. The Journal of Psychology 110 (2): 275-280. Smith, Jr. C. W., and R. L. Watts. 1992. The investment opportunity set and corporate financing, dividend, and compensation policies. Journal of Financial Economics 32 (3): 263-292. Trueman, B. 1986. Why do managers voluntarily release earnings forecasts?. Journal of Accounting and Economics 8 (1): 53-71. Tsang, A., F. Xie, and X. Xin. 2019. Foreign institutional investors and corporate voluntary disclosure around the world. The Accounting Review 94 (5): 319-348. Wallace, R. S. O., and K. Naser. 1995. Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the Stock Exchange of Hong Kong. Journal of Accounting and Public Policy 14 (4): 311-368. Wang, M., and K. Hussainey. 2013. Voluntary forward-looking statements driven by corporate governance and their value relevance. Journal of Accounting and Public Policy 32 (3): 26-49. Wang, G., R. M. Holmes Jr, I. S. Oh, and W. Zhu. 2016. Do CEOs matter to firm strategic actions and firm performance? A meta‐analytic investigation based on upper echelons theory. Personnel Psychology 69 (4): 775-862. Waymire, G. 1986. Additional evidence on the accuracy of analyst forecasts before and after voluntary management earnings forecasts. The Accounting Review 61 (1): 129-142.; G0111353012; https://nccur.lib.nccu.edu.tw//handle/140.119/152482
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12Academic Journal
المؤلفون: 蘇迺惠, Su, Nai-Hui, 朱珮瑜, Chu, Pei-Yu
المساهمون: 會計評論
مصطلحات موضوعية: 企業社會責任, 租稅規避, 有效稅率, 經理人持股, Corporate social responsibility, Tax aggressiveness, Effective tax rate, Managerial ownership
وصف الملف: 530281 bytes; application/pdf
Relation: 會計評論, 71, 133-182; https://nccur.lib.nccu.edu.tw//handle/140.119/132548; https://nccur.lib.nccu.edu.tw/bitstream/140.119/132548/1/12.pdf
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13Academic Journal
المؤلفون: 黃朝琮
المساهمون: 法律系
مصطلحات موضوعية: 服從義務, 董事, 經理人, 控制股東, 連帶責任, 金錢賠償責任, 利益第三人契約, Fiduciary Duty, Duty of Obedience, Director, Officer, Controlling Shareholder, Joint Liability, Monetary Liability, Third Party Beneficiary Contract, droit, eco
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14Academic Journal
المؤلفون: 黃朝琮(Huang, Chao-Tsung)
المساهمون: 法律系
مصطلحات موضوعية: 服從義務, 董事, 經理人, 控制股東, 連帶責任, 金錢賠償責任, 利益第三人契約, Fiduciary Duty, Duty of Obedience, Director, Officer, Controlling Shareholder, Joint Liability, Monetary Liability, Third Party Beneficiary Contract
وصف الملف: 198 bytes; text/html
Relation: 華岡法粹 ； 69期 (2020 / 12 / 01) ， P97 - 131; http://ir.lib.pccu.edu.tw//handle/987654321/50876; http://ir.lib.pccu.edu.tw/bitstream/987654321/50876/2/index.html
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15Academic Journal
المؤلفون: 戴銘昇
المساهمون: 法律系
وصف الملف: 475 bytes; text/html
Relation: 月旦法學 297 2020.02[民109.02] 頁115-129; http://ir.lib.pccu.edu.tw//handle/987654321/49233; http://ir.lib.pccu.edu.tw/bitstream/987654321/49233/2/index.html
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16Academic Journal
المؤلفون: 梁能
مصطلحات موضوعية: 职业经理人
وصف الملف: text/html
Relation: http://ir.ceibs.edu/item/ir/4336
الاتاحة: http://ir.ceibs.edu/item/ir/4336
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17Dissertation/ Thesis
المؤلفون: 林祐民, Lin, Yu-Min
المساهمون: 湛可南, Chan, Ko-Nan
مصطلحات موضوعية: 經理人能力, 違約風險, 研發強度, 經理人雙元性, 企業社會責任, Managerial Ability, Default Risk, R&D Intensity, CEO Duality, CSR Engagement
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Journal of Business Research, 95, 292-302.\r\nCheung, K. T. S., Naidu, D., Navissi, F., & Ranjeeni, K. (2017). Valuing talent: Do CEOs` ability and discretion unambiguously increase firm performance. Journal of Corporate Finance, 42, 15-35.\r\nCornaggia, K. J., Krishnan, G. V., & Wang, C. (2017). Managerial ability and credit ratings. Contemporary Accounting Research, 34(4), 2094-2122.\r\nCustódio, C., & Metzger, D. (2013). How do CEOs matter? The effect of industry expertise on acquisition returns. The Review of Financial Studies, 26(8), 2008-2047.\r\nDe Franco, G., Hope, O. K., & Lu, H. (2017). Managerial ability and bank‐loan pricing. Journal of Business Finance & Accounting, 44(9-10), 1315-1337.\r\nDemerjian, P., Lev, B., & McVay, S. (2012). Quantifying managerial ability: A new measure and validity tests. Management Science, 58(7), 1229-1248.\r\nDoukas, J. A., & Zhang, R. (2021). Managerial ability, corporate social culture, and M&As. 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A. (2005). Are firms underleveraged? An examination of the effect of leverage on default probabilities. The Journal of Finance, 60(3), 1427-1459.\r\nOhlson, J. A. (1980). Financial ratios and the probabilistic prediction of bankruptcy. Journal of Accounting Research, 109-131.\r\nPetersen, M. A. (2009). Estimating standard errors in finance panel data sets: Comparing approaches. The Review of Financial Studies, 22(1), 435-480.\r\nValta, P. (2012). Competition and the cost of debt. Journal of Financial Economics, 105(3), 661-682.; G0110357024; https://nccur.lib.nccu.edu.tw//handle/140.119/146286; https://nccur.lib.nccu.edu.tw/bitstream/140.119/146286/1/index.html
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18Academic Journal
المؤلفون: 潘健民, Pan, Chien-min Kevin
المساهمون: 會計系
مصطلحات موضوعية: 盈餘管理, 經理人盈餘預測, 盈餘預測修正, earnings management, management earnings forecasts, earnings forecast revisions
وصف الملف: 481203 bytes; application/pdf
Relation: Journal of Contemporary Accounting（當代會計）, Vol.20, No.1, pp.67-90; https://nccur.lib.nccu.edu.tw//handle/140.119/136094; https://nccur.lib.nccu.edu.tw/bitstream/140.119/136094/1/177.pdf
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19Academic Journal
المؤلفون: 潘虹華, Pan, Hung-Hua, 廖懿屏, Liao, Yi-Ping, 鍾旻純, Chung, Min-Chun
المساهمون: 會計評論
مصطلحات موضوعية: 薪酬委員會, 高階經理人薪酬, 相對績效評估, Compensation committee, Executive compensation, Relative performance evaluation
وصف الملف: 471157 bytes; application/pdf
Relation: 會計評論, 68, pp.119-159; https://nccur.lib.nccu.edu.tw//handle/140.119/122836; https://nccur.lib.nccu.edu.tw/bitstream/140.119/122836/1/134.pdf
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20
مصطلحات موضوعية: 經理人過度自信；審計公費；董事會；審計委員會