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第壹篇 CEO更迭與盈餘管理的持續性 一、中文部份 1.余惠芳、翁文棋,2015,"專業經理人盈餘管理與財務決策-傳統產業之實證研究",全球管理與經濟,第11卷,第2期,頁1-22。 2.余惠芳、梁榮輝與薛宗盛,2017,"CEO 雙重性與企業經營危機關聯性之研究",全球管理與經濟,第13卷,第1期,頁1-16。 3.林穎芬、祝道松與洪晨桓,2006,"經濟附加價值與總經理更替之探討",當代會計,第7卷,第1期,頁103-134。 4.葉銀華,2005,"蒸發的股王:優先發現地雷危機",商智文化。 二、英文部份 1.Ali, A and Zhang, W., 2015, "CEO tenure and earnings management", Journal of Accounting and Economics, vol.59, pp.60-79. 2.Baliga, B., Moyer, R. C. and Rao, R. S., 1996, "CEO duality and firm performance", Strategic Management Journal, vol.17, pp.41-53. 3.Barton, J., 2001, "Does the use of financial derivatives affect earnings management decisions?", The Accounting Review, vol.76(1), pp.1 -26. 4.Boyd, B. K., 1995, "CEO duality and firm performance: A contingency model", Strategic Management Journal, vol.16 (4), pp.301-312. 5.Burgstahler, D. and Dichev, I., 1997, "Earnings management to avoid earnings decreases and losses", Journal of Accounting and Economics, vol.24, pp. 99-126. 6.Chatterjee, S. and Wernerfelt, B., 1991, "The link between resources and type of diversification: theory and evidence", Strategic Management Journal, vol.12, pp. 33-48. 7.Dahya, J., Lonie, A. A. and Power, D.M., 1996, "The case for separating the roles of chairman and CEO:An anaylsis of stockmarket and accounting data", Corporate Governance: An International Review, vol.4, pp. 71-77. 8.Daily, C. M. and Dalton, D. R., 1993, "Boards of directors, leadership and structure: control and performance implications", Entrepreneurship Theory and Practice, vol.17(3), pp. 65-81 9.Dalton, D. R., Daily, C. M., Ellestrand, A. E. and Johnson, J. L., 1998, "Meta-analytic reviews of board composition, leadship structure, and financial performance ", Strategic Management Journal, vol.19(3), pp.269-290. 10.DeAngelo, L. E., 1988, "Managerial competition, information costs, and corporate governance: the use of accounting performance measures in proxy contests", Journal of Accounting and Economics, vol.10, pp.3-36. 11.Dechow, P. and Sloan, R., 1991, "Executive incentives and horizon problem: An empirical investigation", Journal of Accounting and Economics, vol.14, pp.51-89. 12.Dechow, P. M., Sloan, R. G. and Sweeney, A. P., 1996, "Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement action by the SEC", Contemporary Accounting Research, vol.13(1), pp.1-36. 13.Denis, D. J., Denis, D. K. and Sarin A., 1997, "Ownership structure and top executive turnover", Journal of Financial Economics, vol.45, pp.193-221. 14.Jensen, M. C., 1986, "Agency costs of free cash flow, corporate finance, and takeovers", American Economic Review, vol. 76 (2), pp. 323-329. 15.Klein, A., 2002, "Audit committee, board of director characteristics, and earnings management", Journal of Accounting and Economics, vol.33(2), pp3375-400. 16.Knezevic, L. and Pahor, M., 2004, "The influence of management turnover on enterprise performance and corporate governance: The case of slovenia", Economic and Business Review for Central and South-Eastern Europe,vol. 6(4), pp. 297-324. 17.Lucier, C., Steven, W and Rolf, H., 2007, The era of the inclusive leader, Strategy+Business, www.strategy-business.com/press/article/07205 . 18.Michael, S. Wisbach, 1995, "CEO turnover and the firm's investment decisions", Journal of Financial Economics, vol.37, pp. 159-188. 19.Mikkelson, W. and. Partch, M., 1997," The decline of takeovers and disciplinary managerial turnover", Journal of Financial Economics, vol.44(2), pp.205-228. 20.Muravyev, A., 2003, "Turnover of senior managers in russian privatised firms", Comparative Economic Studies, vol.45, pp.148-172. 21.Murphy, K. J. and Zimmerman, J. L., 1993, "Financial performance surrounding CEO turnover", Journal of Accounting and Economics, vol.16, pp. 273-315. 22.Pourciau, S., 1993, "Earnings management and nonroutine executive changes", Journal of Accounting and Economics, vol.16, pp.317-336. 23.Tsai, W. H., Hung, J. H., Kuo Y. C. and Kuo, L., 2006, "CEO tenure in Taiwanese family and nonfamily Firms: An agency theory perspective", Family Business Review, vol.19(1), pp. 11-28. 24.Watts, R. L. and Zimmerman, J. L., 1986, Positive Accounting Theory, Prentice-Hall,New York. 25.Weir, C. and Laing, D., 2001, "Governance structures, director independence and corporate performance in the U.K", European Business Review, vol.13(2), pp.86-95. 第貳篇 人力資本與財務報表品質 一、中文部份 1.王育偉、鄭揚耀,2013,"公司治理、資本支出決策與公司價值",管理與系統,第20卷,第4期,頁665-695。 2.王曉雯、吳明政,2011,"替換類型與市場競爭對總經理異動宣告股東財富之影響",人文及社會科學集刊,第23卷,第2期,頁1-35。 3.黃劭彥、邱安安與陳珮甄,2010,"會計主管異動與公司資訊內涵",文大商管學報,第15卷,第2期,頁21-50。 4.陳瑞斌、許崇源,2007,"公司治理結構與資訊揭露之關聯性研究",交大管理學報,第 27 卷,第 2 期,頁55-109。 5.陳錦村、葉雅薰,2002,"公司改組、監督機制與盈餘管理之研究",會計評論,第34期,頁1-28。 6.廖益興、陳彥綺與王貞靜,2011,"年報資訊揭露與資訊不對稱:來自私有資訊交易之證據",經濟研究,第 47 期,第 1 卷,頁45-96。 二、英文部份 1.Ball, R., Kothari, S. P. and Robin, A., 2000, "The effect of institutional factors on properties on accounting earnings: international evidence", Journal of Accounting and Economics, vol.29(1), pp.1-51. 2.Bamber, L. S., Hui, K. W. and Yeung, P. 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