|
參考文獻壹、中文部份：1.天下雜誌編輯部，2001，排行總表，天下雜誌1000大特刊，第30期：118-249。2.中華民國會計研究發展基金會財務會計準則委員會，1997，第27號-金融商品之揭露，財務會計準則公報，6月20日。3.______，1999，第22號-所得稅之會計處理準則，財務會計準則公報，11月11日。4.______，2001，第18號-退休金會計處理準則，財務會計準則公報，2月22日。5.中華徵信所企業股份有限公司，2001，2001台灣地區大型企業排名TOP5000，第31版，台北：中華徵信所企業股份有限公司。6.財政部證券管理委員會(85)台財證(六)字第00263號令，1996，公開發行公司從事衍生性商品交易財務報告應行揭露事項注意要點，1月29日。7.財政部證券管理委員會(85)台財證(一)字第01165號令，1996，公開發行公司從事衍生性商品交易處理要點，4月20日。8.財政部證券暨期貨管理委員會(89)台財證(一)字第05497號令，2000，公司募集發行有價證券公開說明書應行記載事項準則，12月29日。9.王怡心，2001，89年度上市公司營運績效與經濟價值排行榜，會計研究月刊，第191期：54-100。10.王芳萍，2000，投資不足問題與衍生性資產使用關係之實證研究，高雄第一科技大學金融營運系未出版之碩士論文。11.王萬成、高祥□，2002，裁決性應計項目、衍生性金融商品與損益平穩化，2002財務金融學術研討會，台中：國立中興大學財務金融學系主辦。12.江佳玲，1999，國內企業使用衍生性金融商品避險之實證研究以上市公司非金融機構為例，中央大學財務管理研究所未出版之碩士論文。13.朱浩民，2000，衍生性金融商品，初版，台北：智勝文化事業有限公司。14.何安慧，2001，損益平穩化與營業槓桿之關係，中國文化大學未出版之碩士論文。15.李哲宇，2000，我國上市公司投資餘額變動頻率與財務性操縱關係之研究，政治大學會計學系未出版之碩士論文。16.李哲儒，2001，我國企業盈餘管理手法之研究，台灣省稅務研究月刊88期。17.李璧如，1999，外匯風險與會計變數關係之研究：以台灣上市上櫃公司為例，中正大學會計學研究所未出版之碩士論文。18.沈維民，1997，企業盈餘之管理：以「會計方法選用」和「應計項目認列」為例，管理評論，第16卷，第1期：11-38。19.林明璋，1998，我國上市公司盈餘管理之研究，元智大學管理研究所未出版之碩士論文。20.林坤霖，1998，上市後盈餘管理與盈餘資訊關係之研究，會計研究月刊，第151期：123-132。21.林雅芳，1998，國內業界操作衍生性金融商品現況及其會計處理之案例研究，交通大學管理科學研究所未出版之碩士論文。22.周卓緯，1996，公開發行公司從事衍生性商品交易之探討，成功大學會計學研究所未出版之碩士論文。23.吳菲斐，1997，國內企業從事衍生性金融商品交易之研究，中央大學企業管理研究所未出版之碩士論文。24.柯瓊鳳、蘇煥文，1997，衍生性金融商品會計處理及風險管理，初版，台北：華泰文化事業有限公司。25.高雋昌，1996，我國上市公司平穩化行為及其與資本市場關聯之研究，成功大學企業管理研究所未出版之碩士論文。26.張至誼，2001，遞延所得稅資產評價之盈餘管理探討，台灣大學會計學研究所未出版之碩士論文。27.郭坤誠，1996，台灣公營事業體制之政經分析，成功大學政治經濟研究所未出版之碩士論文。28.陳柏任，1996，衍生性商品之市場需求與避險策略，中正大學企業管理研究所未出版之碩士論文。29.陳建行，1998，企業衍生性金融商品運用與避險因素之探討，淡江大學國際貿易學系國際企業學碩士班未出版之碩士論文。30.陳威光，2001，衍生性金融商品-選擇權、期貨與交換，初版，台北：智勝文化事業有限公司。31.陳淑盈，1999，上市公司運用衍生性金融商品避險之研究，中興大學企業管理學系未出版之碩士論文。32.陳靜修，1998，我國上市公司衍生性金融商品使用及財務報導之實證研究，成功大學會計學研究所未出版之碩士論文。33.莊碧玉，2000，台灣上市公司損益平穩化行為影響因素之研究，東吳大學會計學系未出版之碩士論文。34.黃培怡，2000，上市公司損益平穩化與Big Bath之探討，中國文化大學會計研究所未出版之碩士論文。35.黃薏萍，2000，上市公司使用衍生性金融商品避險動機與行為之研究，成功大學國際企業研究所未出版之碩士論文。36.黃瓊慧，1999，盈餘管理對年度淨利資訊內涵影響之研究，第一屆亞太管理學術研討會論文集上冊：133-148。37.葛立凱，1998，我國上市公司衍生性商品資訊內涵之研究，成功大學會計學研究所未出版之碩士論文。38.詹智強，1999，新上市公司上市後的長期績效與損益平穩化之關聯性研究，台灣大學會計學研究所未出版之碩士論文。39.鄭丁旺，2001，中級會計學上冊，第7版。40.______，2001，中級會計學下冊，第7版。41.蔡永發，1995，台灣廠商外匯風險管理方法之研究，淡江大學國際企業學研究所未出版之碩士論文。42.劉啟群，1999，我國金融業會計損益項目季別分析：盈餘管理間接測試法，會計評論，第31期：63-79。43.賴建文，1999，影響企業存貨評價方式因素之探討─以我國500大民營製造業為對象，淡江大學管理科學研究所管理科學組未出版之碩士論文。44.盧素珍，1999，國內銀行操作衍生性金融商品財務報導之實證研究，成功大學會計學研究所未出版之碩士論文。45.鍾文亮，1996，企業避險因素與價值之實證分析，中山大學財務管理研究所未出版之碩士論文。46.謝文馨、蘇裕惠，1999，從美國COSO檢討報告檢視我國之董監制度與盈餘管理，會計研究月刊，第167期：112-120。47.薛敏正，2001，集團企業盈餘管理之研究，台灣大學會計學研究所未出版之碩士論文。48.蘇信源，2000，衍生性金融商品的避險效果，中正大學財務金融研究所未出版之碩士論文。49.蘇逸穎，1999，本期盈餘、預期未來盈餘和盈餘操縱之關聯性，台灣大學會計學研究所未出版之碩士論文。貳、英文部份：1.Archibald, T. R. 1967. The Return to Straight-Line Depreciation: An Analysis of a Change in Accounting Method. Empirical Research in Accounting: Selected Studies: 164-180.2.Ashari, N., H. C. Koh, S. L. Tan, and W. H. Wong. 1994. Factors affecting income smoothing among listed companies in Singapore. Accounting and Business Research 24 (Autumn): 291-301. 3.Baber, W. R., P. M. Fairfield, and J. A. Haggard. 1991. The Effect of Concern about Reported Income on Discretionary Spending Decisions: The Case of Research and Development. The Accounting Review 66 (October): 818-829. 4.Balsam, S. 1998. Discretionary Accounting Choices and CEO Compensation. Contemporary Accounting Research 15 (Fall): 229-252.5.Barnea, A., J. Ronen, and S. Sadan. 1976. Classificatory Smoothing of Income with Extraordinary Items. The Accounting Review 51 (January): 110-122.6.Barton, J. 2001. Does the Use of Financial Derivatives Affect Earnings Management Decisions? The Accounting Review 76 (January): 1-26.7.Bartov, E. 1993. The Timing of Asset Sales and Earnings Manipulation. The Accounting Review 68 (October): 840-855.8.Beidleman, C. R. 1973. Income Smoothing: The Role of Management. The Accounting Review 48 (October): 653-667. 9.Beneish, M. D. 1997. Detecting GAAP Violation: Implications for Assessing Earnings Management among Firms with Extreme Financial Performance. Journal of Accounting and Public Policy 16 (Fall): 271-309.10.Bernard, V. L., and D. J. Skinner. 1996. What motivates managers’ choice of discretionary accruals? Journal of Accounting and Economics 22 (August-December): 313-325.11.Bhat, V. N. 1996. Banks and income smoothing: an empirical analysis. Applied Financial Economics 6 (December): 505-510.12.Black, E. L., K. F. Sellers, and T. Manly. 1998. Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation. Journal of Business Finance and Accounting 25 (November/December): 1287-1317. 13.Burgstahler, D., and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24 (December): 99-126.14.Cahan, S. F., B. M. Chavis, and R. G. Elmendorf. 1997. Earnings Management of Chemical Firms in Response to Political Costs from Environmental Legislation. Journal of Accounting, Auditing & Finance 12 (Winter): 37-65.15.Chaney, P. K., and C. M. Lewis. 1995. Earnings management and firm valuation under asymmetric information. Journal of Corporate Finance 1: 319-345.16._________. 1998. Income smoothing and underperformance in initial public offerings. Journal of Corporate Finance 4: 1-29. 17.Cushing, B. E. 1969. An Empirical Study of Changes in Accounting Policy. Journal of Accounting Research 7 (Autumn): 196-203.18.Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting Earnings Management. The Accounting Review 70 (April): 193-225. 19.DeFond, M. L., and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17 (January): 145-176. 20._________, and C. W. Park. 1997. Smoothing income in anticipation of future earnings. Journal of Accounting and Economics 23 (July): 115-139.21.Eckel, N. 1981. The Income Smoothing Hypothesis Revisited. Abacus 17 (June): 28-40.22.Erickson, M., and S. W. Wang. 1999. Earnings management by acquiring firms in stock for stock mergers. Journal of Accounting and Economics 27 (April): 149-176.23.Fok, R. C. W., C. Carroll, and M. C. Chiou. 1997. Determinants of Corporate Hedging and Derivatives: A Revisit. Journal of Economics and Business 49 (November/December): 569-585. 24.Gaver, J. J., K. M. Gaver, and J. R. Austin. 1995. Additional evidence on bonus plans and income management. Journal of Accounting and Economics 19 (February): 3-28.25.Godwin, L. B. 1977. Income Smoothing. The CPA Journal 47 (February): 27-29.26.Greene, W. 1981. Sample selection bias as a specification error: comment. Econometrica 49 (May): 795-798.27.Greene, W. H. 1990. Econometric Analysis. Macmillan Publishing Company. New York: 718.28.Guay, W. R., S. P. Kothari, and R. L. Watts. 1996. A Market-Based Evaluation of Discretionary Accrual Models. Journal of Accounting Research 34 (Supplement): 83-105.29._________. 1999. The impact of derivatives on firm risk: An empirical examination of new derivative users. Journal of Accounting and Economics 26 (January): 319-351.30.Guenther, D. A. 1994. Earnings management in response to corporate tax rate changes: evidence from the 1986 tax reform act. The Accounting Review 69 (January): 230-243.31.Han, J. C. Y., and S. W. Wang. 1998. Political Costs and Earnings Management of Oil Companies During the 1990 Persian Gulf Crisis. The Accounting Review 73 (January): 103-117. 32.Haushalter, G. D. 2000. Financing Policy, Basis Risk, and Corporate Hedging: Evidence from Oil and Gas Produces. The Journal of Finance 55 (February): 107-152. 33.Healy, P. M. 1985. The Effect of Bonus Schemes on Accounting Decisions. Journal of Accounting and Economics 7 (April): 85-107.34.Heckman, J. J. 1979. Sample selection bias as a specification error. Econometrica 47 (January): 153-161.35.Hepworth, S. R. 1953. Smoothing Periodic Income. The Accounting Review 28 (January): 32-39.36.Hunt, A., S. E. Moyer, and T. Shevlin. 1996. Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms. Journal of Accounting and Economics 21 (June): 339-374. 37.Jones, J. J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29 (Autumn): 193-228. 38.Kamin, J. Y., and J. Ronen. 1978. The Smoothing of Income Numbers: Some Empirical Evidence on Systematic Differences among Management-Controlled and Owner-Controlled Firms. Accounting, Organizations and Society 3 (2): 141-157.39.Kang, S. H., and K. Sivaramakrishnan. 1995. Issues in Testing Earnings Management and an Instrumental Variable Approach. Journal of Accounting Research 33 (Autumn): 353-367.40.Kaplan, E. S. 2001. Further evidence on the ethics of managing earnings: an examination of the ethically related judgments of shareholders and non-shareholders. Journal of Accounting and Public Policy 20 (Spring): 27-44. 41.Kasanen, E., J. Kinnunen, and J. Niskanen. 1996. Dividend-based earnings management: Empirical evidence from Finland. Journal of Accounting and Economics 22 (August-December): 283-312.42.Kasznik, R. 1999. On the Association between Voluntary Disclosure and Earnings Management. Journal of Accounting Research 37 (Spring): 57-81.43.Lambert, R. A. 1984. Income Smoothing as Rational Equilibrium Behavior. The Accounting Review 59 (October): 604-618.44.Lev, B., and S. Kunitzky. 1974. On the Association Between Smoothing Measures and the Risk of Common Stocks. The Accounting Review 49 (April): 259-270. 45.McNichols, M., and G. P. Wilson. 1988. Evidence of Earnings Management from the Provision for Bad Debts. Journal of Accounting Research 26 (Supplement): 1-31.46.McNichols, M. F. 2000. Research design issues in earnings management studies. Journal of Accounting and Public Policy 19 (Winter): 313-345.47.Miller, G. S., and D. J. Skinner. 1998. Determinants of the Valuation Allowance for Deferred Tax Assets Under SFAS No. 109. The Accounting Review 73 (April): 213-233. 48.Moses, O. D. 1987. Income Smoothing and Incentives: Empirical Tests Using Accounting Changes. The Accounting Review 62 (April): 358-377.49.Nance, D. R., C. W. J. Smith, and C. W. Smithson. 1993. On the determinants of corporate hedging. The Journal of Finance 48 (March): 267-284. 50.Peasnell, K. V., P. F. Pope, and S. Young. 2000. Detecting earnings management using cross-sectional abnormal accruals models. Accounting and Business Research 30 (Autumn): 313-326.51.Ronen, J., and S. Sadan. 1975. Classificatory Smoothing: Alternative Income Models. Journal of Accounting Research 13 (Spring): 133-149.52.Scheiner, J. H. 1981. Income Smoothing: An Analysis in the Banking Industry. Journal of Bank Research 12 (Summer): 119-123.53.Smith, C. W., and R. M. Stulz. 1985. The Determinants of Firms’ Hedging Policies. Journal of Financial and Quantitative Analysis 20 (December): 391-405.54.Subramanyam, K. R. 1996. The pricing of discretionary accruals. Journal of Accounting and Economics 22 (August-December): 249-281.55.Thomas, J., and X. - jun Zhang. 2000. Identifying unexpected accruals: a comparison of current approaches. Journal of Accounting and Public Policy 19 (Winter): 347-376.56.Trueman, B., and S. Titman. 1988. An Explanation for Accounting Income Smoothing. Journal of Accounting Research 26 (Supplement): 127-139. 57.Visvanathan, G. 1998. Deferred Tax Valuation Allowances and Earnings Management. The Journal of Finance Statement Analysis 3 (Summer): 6-15.58.Wu, Y. W. 1997. Management Buyouts and Earnings Management. Journal of Accounting, Auditing & Finance 12 (Fall): 373-389.59.Wang, Z., and T. H. Williams. 1994. Accounting income smoothing and stockholder wealth. Journal of Applied Business Research 10 (Summer): 96-104.
|