一、中文文獻
朱應舞,2003,聽一聽財務報表的聲音--以長期投資資訊為企業把脈!會計研究月刊,第208期,頁51-57。
金成隆、林修葳與洪郁珊,2003,無形資產、新股折價與內部人持股關係之研究,會計評論,第36期,頁21-53。吳如玉,2005,資產減損會計處理-健全財務制度 提昇決策品質,會計研究月刊,第232期,頁82-84。
吳清在與謝宛庭,2005,認列資產減損時點與金額之決定因素及其市場反應,2005會計理論與實務研討會,國立台灣大學會計系與中華會計教育學會。
林有志與廖宜鋒,2005,公司提前採用資產減損公報之盈餘管理動機,2005會計理論與實務研討會,國立台灣大學會計學系與中華會計教育學會。
曹美娟,2006,我國企業資產減損之資訊內涵與決定因素研究,國立台北大學會計學研究所未出版博士論文。陳錦村、郭碧雲、許正昇與陸韻茹,2006,台灣上市櫃公司認列資產減損之決定因素-以所有權結構、成長機會、營運績效、債務規模與盈餘管理動機五大構面作探討,2006會計理論與實務研討會,東吳大學會計學系與中華會計教育學會。
陳慶隆,2007,選擇新會計準則實施時點對策略性會計報導與資訊攸關性的影響,台灣管理學刊,第七卷第一期,頁43-71。郭紹彬,2005,資產減損之會計處理實務剖析(1)- 辨別價值產生歸屬 衡量資產實質成本,會計研究月刊,第232期,頁86-95。
郭紹彬,2005,資產減損之會計處理實務剖析(2)- 未來價值折現公報精髓所在,會計研究月刊,第233期,頁58-65。
郭紹彬,2005,資產減損之會計處理實務剖析(3)- 徹底熟悉公報真義以應公平價值會計,會計研究月刊,第234期,頁82-87。
財團法人中華民國會計研究發展基金會,2004,財務會計準則公報第35號公報: 《資產減損之會計處理準則》,台北:財務會計準則委員會。
張仲岳,2005,企業如何應用財會準則三十五號資產減損公報?--反映真實價值衝擊現有體系,會計研究月刊,第230期,頁119-123。
蔡靚萱,2005,瞧一瞧35號公報的定義,聯合報,1月18日,B6版。
顏信輝與丁緯,2006a,資產減損、財報品質與審計品質,2006會計與產業整合學術研討會,東海大學會計學系與中華會計教育學會。
顏信輝與丁緯,2006b,企業認列資產減損之考量:控制經濟因素的不對稱效果及查核事務所規模之影響,2006會計理論與實務研討會,東吳大學會計學系與中華會計教育學會。
顏信輝、曹嘉玲與楊忠凱,2007,資產減損與盈餘管理之關聯性:併論投資人精明程度對股價之影響,2007會計學術研討會,國立雲林科技大學會計系與國立政治大學會計系。
蕭慧玲、賴淑妙與賴淑伶,2006,資產減損認列之決定因素、融券放空行為與市場反應之探討,2006會計理論與實務研討會,東吳大學會計學系與中華會計教育學會。
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