

公司盈餘平穩化行為與盈餘資訊性之關係-合格境外機構投資者角色之檢測
36
Chen, X., Harford, J., and Li, K. 2007. Monitoring: Which institutions matter?.
Journal of
Financial Economics
, 86 (2): 279-305. doi: 10.1016/j.jfineco.2006.09.005
Chen, Y. F., Wang, C. Y., and Lin, F. L. 2008. Do qualified foreign institutional investors
herd in Taiwan’s securities market?.
Emerging Markets Finance and Trade
, 44
(4): 62-74. doi: 10.2753/REE1540-496X440405
Cheung, Y. L., Chung, C. W., Tan, W., and Wang, W. 2013. Connected board of directors: A
blessing or a curse?.
Journal of Banking & Finance
, 37 (8): 3227-3242. doi:
10.1016/j.jbankfin.2013.03.001
Collins, D. W., and Kothari, S. P. 1989. An analysis of intertemporal and cross-sectional
determinants of earnings response coefficients.
Journal of Accounting and
Economics
, 11 (2-3): 143-181. doi: 10.1016/0165-4101(89)90004-9
Collins, D. W., Kothari, S. P., Shanken, J., and Sloan, R. G. 1994. Lack of timeliness and
noise as explanations for the low contemporaneous return-earnings association.
Journal of Accounting and Economics
, 18 (3): 289-324. doi: 10.1016/0165-
4101(94)90024-8
Dechow, P. M., Sloan, R. G., and Sweeney, A. P. 1995. Detecting earnings management.
The
Accounting Review
, 70 (2): 193-225.
DeFond, M. L., and Park, C. W. 1997. Smoothing income in anticipation of future earnings.
Journal of Accounting and Economics
, 23 (2): 115-139. doi: 10.1016/S0165-
4101(97)00004-9
Fama, E. F., and Jensen, M. C. 1983. Separation of ownership and control.
Journal of Law
and Economics
, 26 (2): 301-325. doi: 10.1086/467037
Fudenberg, D., and Tirole, J. 1995. A theory of income and dividend smoothing based on
incumbency rents.
Journal of Political Economy
, 103 (1): 75-93. doi: 10.
1086/261976
Graham, J. R., Harvey, C. R., and Rajgopal, S. 2005. The economic implications of corporate
financial reporting.
Journal of Accounting and Economics
,
40 (1-3): 3-73. doi:
10.1016/j.jacceco.2005.01.002
Greene, W. H. 2004.
Econometric Analysis
(4th ed.)
. Upper Saddle River, NJ: Prentice-Hall.
Hadani, M., Goranova, M., and Khan, R. 2011. Institutional investors, shareholder activism,
and earnings management.
Journal of Business Research
, 64 (12): 1352-1360.
doi: 10.1016/j.jbusres.2010.12.004
Hausman, J. A. 1978. Specification tests in econometrics.
Econometrica
, 46 (6): 1251-1271.
doi: 10.2307/1913827