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37
臺大管理論叢
第
27
卷第
4
期
Henderson, B. C., and Kaplan, S. E. 2000. An examination of audit report lag for banks: A
panel data approach.
Auditing
:
A Journal of Practice & Theory
, 19 (2): 159-174.
doi: 10.2308/aud.2000.19.2.159
Huang, R. D., and Shiu, C. Y. 2009. Local effects of foreign ownership in an emerging
financial market: Evidence from qualified foreign institutional investors in Taiwan.
Financial Management
, 38 (3): 567-602. doi: 10.1111/j.1755-053X.2009.01048.x
Huang, Y. C., and Chan, S. H. 2010. Trading behavior on expiration days and quarter-end
days: The effect of a new closing method.
Emerging Markets Finance and Trade
,
46 (4): 105-125. doi: 10.2753/REE1540-496X460407
Jiambalvo, J., Rajgopal, S., and Venkatachalam, M. 2002. Institutional ownership and the
extent to which stock prices reflect future earnings.
Contemporary Accounting
Research
,
19 (1): 117-145. doi: 10.1506/EQUA-NVJ9-E712-UKBJ
Jones, J. J. 1991. Earnings management during import relief investigations.
Journal of
Accounting Research
, 29 (2): 193-228. doi: 10.2307/2491047
Kahn, C., and Winton, A. 1998. Ownership structure, speculation, and shareholder
intervention.
The Journal of Finance
, 53 (1): 99-129. doi: 10.1111/0022-1082.
45483
Khan, R., Dharwadkar, R., and Brandes, P. 2005. Institutional ownership and CEO
compensation: A longitudinal examination.
Journal of Business Research
, 58 (8):
1078-1088. doi: 10.1016/j.jbusres.2004.02.002
Koh, P. S. 2003. On the association between institutional ownership and aggressive corporate
earnings management in Australia.
The British Accounting Review
, 35 (2): 105-
128. doi: 10.1016/S0890-8389(03)00014-3
. 2005. Institutional ownership and income smoothing: Australian evidence.
Accounting Research Journal
, 18 (2): 93-110. doi: 10.1108/10309610580000678
. 2007. Institutional investor type, earnings management and benchmark beaters.
Journal of Accounting and Public Policy
,
26 (3): 267-299. doi: 10.1016/j.
jaccpubpol.2006.10.001
Koh, P. S., and Hsu, G. C. 2005. Does the presence of institutional investors influence
accruals management? Evidence from Australia.
Corporate Governance
:
An
International Review
,
13 (6): 809-823. doi: 10.1111/j.1467-8683.2005.00472.x
Kothari, S. P., Leone, A. J., and Wasley, C. E. 2005. Performance matched discretionary
accruals measures.
Journal of Accounting and Economics
, 39 (1): 163-197. doi:
10.1016/j.jacceco.2004.11.002