![Show Menu](styles/mobile-menu.png)
![Page Background](./../common/page-substrates/page0045.png)
35
臺大管理論叢
第
27
卷第
4
期
References
Arya, A., Glover, J., and Sunder, S. 1998. Earnings management and the revelation principle.
Review of Accounting Studies
, 3 (1-2): 7-34. doi: 10.1023/A:1009631714430
Ayers, B. C., Ramalingegowda, S., and Yeung, P. E. 2011. Hometown advantage: The effects
of monitoring institution location on financial reporting discretion.
Journal of
Accounting and Economics
, 52 (1): 41-61. doi: 10.1016/j.jacceco.2011.03.003
Becker, C. L., DeFond, M. L., Jiambalvo, J., and Subramanyam, K. R. 1998. The effect of
audit quality on earnings management.
Contemporary Accounting Research
, 15
(1): 1-24. doi: 10.1111/j.1911-3846.1998.tb00547.x
Bekaert, G., and Harvey, C. R. 2003. Emerging markets finance.
Journal of Empirical
Finance
, 10 (1-2): 3-55. doi: 10.1111/j.1911-3846.1998.tb00547.x
Bhide, A. 1993. The hidden costs of stock market liquidity.
Journal of Financial
Economics
,
34 (1): 31-51. doi: 10.1016/0304-405X(93)90039-E
Bhojraj, S., and 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. doi: 10.1086/344114
Brous, P. A., and Kini, O. 1994. The valuation effects of equity issues and the level of
institutional ownership: Evidence from analysts’ earnings forecasts.
Financial
Management
, 23 (1): 33-46. doi: 10.2307/3666054
Bushee, B. J. 1998. The influence of institutional investors on myopic R&D investment
behavior.
The Accounting Review
, 73 (3): 305-333.
. 2001. Do Institutional investors prefer near-term earnings over long-run value?.
Contemporary Accounting Research
, 18 (2): 207-246. doi: 10.1506/J4GU-
BHWH-8HME-LE0X
Carlson, S. J., and Bathala, C. T. 1997. Ownership differences and firms’ income smoothing
behavior.
Journal of Business Finance & Accounting
, 24 (2): 179-196. doi: 10.
1111/1468-5957.00101
Chaney, P. K., and Lewis, C. M. 1998. Income smoothing and underperformance in initial
public offerings.
Journal of Corporate Finance
, 4 (1): 1-29. doi: 10.1016/S0929-
1199(97)00007-2
Chang, C. 2010. Herding and the role of foreign institutions in emerging equity markets.
Pacific-Basin Finance Journal
, 18 (2): 175-185. doi: 10.1016/j.pacfin.2009.
11.001