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題名:生產科技對財務報表品質影響之研究
書刊名:企業管理學報
作者:金成隆 引用關係
作者(外文):Chin, Chen-lung
出版日期:2002
卷期:54
頁次:頁33-51
主題關鍵詞:營業(財務)資產關係會計評價模式市價-帳面值比率生產科技Operating (financial) assetsAccounting-based valuating modelMarket-to-book ratiosTechnology
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:0
  • 點閱點閱:49
期刊論文
1.Young, Alwyn(1991)。Learning by doing and the dynamic effects of international trade。The Quarterly Journal of Economics,106(2),369-405。  new window
2.Ohlson, J. A.(1995)。Earning, book value, and dividends in equity valuation。Contemporary Accounting Research,11(2),661-687。  new window
3.Lev, Baruch、Sougiannis, Theodore(1996)。The capitalization, amortization, and value-relevance of R&D。Journal of Accounting and Economics,21(1),107-138。  new window
4.Sen, P.、Turnovsky, S. J.(1990)。Investment Taxes Credit in an Open Economy。Journal of Public Economics,42(3),277-299。  new window
5.Sen, P.、Turnovsky, S. J.(1989)。Tariffs, Capital Accumulation and Current Account in a Small Open Economy。International Economic Review,30(4),811-831。  new window
6.Devereux, M.(1987)。Fiscal Spending, the Terms of Trade, and Real Interest Rate。Journal of International Economics,22(3/4),219-235。  new window
7.Buffie, E. F.(1993)。Quotas and Devaluation in the Small Open Economy。Economica,60(240),433-441。  new window
8.Abel, A. B.(1981)。A Dynamic Model of Investment and Capacity Utilization。Quarterly Journal of Economics,96(3),379-403。  new window
9.Bernard, V. L.(1995)。The Feltham-Ohlson Framework: Implications for Empiricists。Contemporary Accounting Research,11(2),733-747。  new window
10.Feltham, Gerald A.、Ohlson, James A.(1995)。Valuation and clean surplus accounting for operating and financial activities。Contemporary Accounting Research,11(2),689-731。  new window
11.Lucas, Robert E. Jr.(1988)。On the Mechanics of Economic Development。Journal of Monetary Economics,22(1),3-42。  new window
12.Abel, A. B.、Blanchard, O. J.(1983)。An Intertemporal Model of Saving and Investment。Econometrica,51(3),673-692。  new window
13.Romer, Paul M.(1990)。Endogenous Technological Change。Journal of Political Economy,98(5, Part 2),S71-S102。  new window
14.Lev, Baruch、Zarowin, Paul(1999)。The Boundaries of Financial Reporting and How to Extend Them。Journal of Accounting Research,37(2),353-385。  new window
會議論文
1.劉正田(1997)。研究發展支出資本化之股票評價。台灣地區會計審計理論與實務研討會1997年中台灣産業論壇。東海大學會計學系。67-103。  延伸查詢new window
研究報告
1.Lev, B.、Sougiannis, T.(1996)。Penetrating the Book-to-Market Black Box: the R&D Effect。N.Y.U.。  new window
2.Black, E. L.(1999)。Which is More Value Relevant: Earnings or Cash Flows? A Life Cycle Examination。University of Arkansas。  new window
3.Ou, J. A.、Penman, S. H.(1995)。Financial Statement Analysis and the Evaluation of Market-to-Book Ratios。Berkeley, CA:University of California at Berkeley。  new window
4.Lev, B.(1996)。The Boundaries of Financial Reporting and How to Extend Them。Stern School of Business。  new window
圖書
1.Boone, J. P.、Raman, K. K.(1998)。Unrecognized R&D Assets and The Market Microstructure。Mississippi State University。  new window
2.Blanchard, O. J.、Fisher, S.(1989)。Lectures on Macroecomomics。Cambridge:M. I. T. Press。  new window
3.Barth, M.、Elliott, J.、Finn, M.(1997)。Market Rewards Associated with Patterns of Increasing Earnings。Stanford University。  new window
4.Aboody, D.、Lev, B.(1998)。The Value-relevance of Intangibles: The Case of Software Capitalization。NYU。  new window
5.Gandolfo, G.(1980)。Economic Dynamics: Methods and Models。Amsterdam:North-Holland。  new window
6.Kamien, Morton I.、Schwartz, Nancy L.(1981)。Dynamic Optimization: The Calculus of Variations and Optimal Control in Economics and Management。Elsevier North Holland。  new window
圖書論文
1.彭火樹、劉正田(1997)。股票價格之會計基礎評量。中華民國第三屆商業教育學術論文發表會論文集。彰化師範大學商業教育學系。  延伸查詢new window
 
 
 
 
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