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臺大管理論叢

26

卷第

3

31

of Economic Perspectives

, 23 (1): 77-100. doi: 10.1257/jep.23.1.77

Bushee, B. J., Matsumoto, D. A., and Miller, G. S. 2003. Open versus closed conference

calls: The determinants and effects of broadening access to disclosure.

Journal of

Accounting and Economics

, 34 (1): 149-180. doi: 10.1016/S0165-4101(02)

00073-3

Chin, C. L., Lee, P., Wang, P. W., and Kleinman, G. 2007. Does innovation matter to

conference calls?.

IEEE Transactions on Engineering Management

, 54 (4):

1-18. doi: 10.1109/TEM.2007.906841

Cohen, L., and Frazzini, A. 2008. Economic links and predictable returns.

The

Journal of

Finance

, 63 (4): 1977-2011. doi: 10.1111/j.1540-6261.2008.01379.x

Easley, D., and O’Hara, M. 2004. Information and the cost of capital.

The

Journal of

Finance

, 59 (4): 1553-1583. doi: 10.1111/j.1540-6261.2004.00672.x

Erkens, D. H., Hung, M., and Matos, P. 2012. Corporate governance in the 2007-2008

financial crisis: Evidence from financial institutions worldwide.

Journal of

Corporate Finance

, 18 (2): 389-411. doi: 10.1016/j.jcorpfin.2012.01.005

Fargher, N. L., and Weigand, R. A. 1998. Changes in the stock price reaction of small firms

to common information.

Journal of Financial Research

, 21 (1): 105-121. doi:

10.1111/j.1475-6803.1998.tb00272.x

Foster, G. 1981. Intra-industry information transfers associated with earnings releases.

Journal of Accounting and Economics

, 3 (3): 201-232. doi: 10.1016/0165-4101

(81)90003-3

Francis, J., Nanda, D., and Olsson, P. 2008. Voluntary disclosure, earnings quality, and cost

of capital.

Journal of Accounting Research

, 46 (1): 53-99. doi: 10.1111/j.1475-

679X.2008.00267.x

Francis, J. R., Khurana, I. K., and Pereira, R. 2005. Disclosure incentives and effect on cost

of capital around the world.

The Accounting Review

, 80 (4): 1125-1162. doi:

10.2308/accr.2005.80.4.1125

Frankel, R., Johnson, M., and Skinner, D. J. 1999. An empirical examination of conference

calls as a voluntary disclosure medium.

Journal of Accounting Research

, 37 (1):

133-150. doi: 10.2307/2491400

Freeman, R. N., and Tse, S. Y. 1992. An earnings prediction approach to examining

intercompany information transfers.

Journal of Accounting and Economics

, 15

(4): 509-523. doi: 10.1016/0165-4101(92)90004-L

Han, J. Y., and Wild, J. 1990. Unexpected earnings and intraindustry information transfers: