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題名:Earnings Anomalies and Going Concerns
書刊名:中華會計學刊
作者:吳清在 引用關係Lilien, Steven B.
作者(外文):Wu, C. Tsing Zai
出版日期:2003
卷期:4:1
頁次:頁1-27
主題關鍵詞:盈餘異常繼續經營假設有疑慮之查核報告永久性及暫時性盈餘異常Earnings anomaliesGoing-concern modificationPermanent and transitory earnings
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:91
期刊論文
1.Altman, E. I.(1973)。Predicting Railroad Bankruptcies in America。Bell Journal of Economics,4(1),184-211。  new window
2.Altman, E. I.、McGough, T. P.(1974)。Evaluation of a company as a going concern。Journal of Accountancy,138(6),50-57。  new window
3.Altman, E. I.(1982)。Accounting Implications of Failure Prediction Models。Journal of Accounting, Auditing and Finance,6(1),4-19。  new window
4.Citron, D. B.、Taffler, R. J.(1992)。The audit report under going concern uncertainties: An empirical analysis。Accounting and Business Research,22(88),337-345。  new window
5.Beaver, W.、Morse, D.(1978)。What Determines Price-Earnings Ratios?。Financial Analysts Journal,34(8),65-76。  new window
6.Chen, C.、Liu, L. M.(1993)。Joint estimation of model parameters and outlier effects in time series。Journal of the American Statistical Association,88,284-297。  new window
7.Liu, L. M.、Chen, C.(1991)。Recent developments of time series analysis in intervention in environmental impact studies。Journal of Environmental Science and Health,26,1217-1252。  new window
8.Tsay, R. S.(1986)。Time series model specification in the presence of outliers。Journal of the American Statistical Association,81(393),132-141。  new window
9.Hopwood, W.、McKeown, J. C.、Mutchler, J. F.(1994)。A reexamination of auditor versus model accuracy within the context of the going-concern opinion decision。Contemporary Accounting Research,10(2),409-431。  new window
10.Ou, J. A.、Penman, S. H.(1989)。Accounting Measurement, Price-Earnings Ratio, and the Information Content of Security Prices。Journal of Accounting Research,27(3),111-144。  new window
11.Altman, Edward I.、Haldeman, Robert G.、Narayanan, Paul N.(1977)。Zeta Analysis: A new model to identify bankruptcy risk of corporation。Journal of Banking and Finance,1(1),29-54。  new window
12.Foster, B.、Ward, T.、Woodroof, J.(1998)。An analysis of usefulness of debt defaults and going concern opinions in bankruptcy risk assessment。Journal of Accounting, Auditing and Finance,15,351-371。  new window
13.Hopwood, W.、Mckeown, J.、Mutchler, J.(1985)。A test of the incremental explanatory power of opinions qualified for consistency and uncertainty。The Accounting Review,64,668-682。  new window
14.Hopwood, W.、Mckeown, J.、Mutchler, J.(1991)。Toward an explanation of auditor failure to modify the audit opinions of bankrupt companies。Auditing: A Journal of Practice and Theory,10,1-13。  new window
15.Hauck, W. W.、Donner, A.(1977)。Wald's test as applied to hypotheses in Logit analysis。Journal of American Statistical Association,72(360),851-853。  new window
16.Lee, G. W. J.、Chen, C.(1990)。Structural change and the forecasting of quarterly accounting earnings in the utility industry。Journal of Accounting and Economics,11,93-122。  new window
17.Lev, B.、Sunder, S.(1979)。Methodological issues in the use of financial ratios。Journal of Accounting and Economics,1,187-210。  new window
18.McDonald, B.、Morris, M. H.(1984)。The statistical validity of the ratio method in financial analysis: An empirical examination。Journal of Business Finance and Accounting,11,89-97。  new window
19.Naylor, T. H.、Seaks, T. G.、Wichem, D. W.(1972)。Box-Jenkins methods: An alternative to econometrics models。International Statistical Review,40,123-137。  new window
20.Ohlson, J. S.(1980)。Financial ratios and the probabilistic predictors of bankruptcy。Journal of Accounting Research,18,109-131。  new window
21.Ohlson, J. S.、Shroff, P. K.(1992)。Changes and levels in earnings as explanatory variables for returns: Some theoretical considerations。Journal of Accounting Research,30,210-226。  new window
22.Pagan, A. R.(1987)。Three econometrics methodologies: A critical appraisal。Journal of Economic Surveys,1,3-24。  new window
23.Wallis, K. F.(1987)。Time series analysis of bounded economic variables。Journal of Time Series Analysis,7,115-123。  new window
24.Whittred, G. P.(1980)。Audit qualification and the timeliness of corporate annual report。The Accounting Review,55,563-77。  new window
25.Yule, G. U.(1927)。On a method of investigating periodicities in disturbed series with special reference to Wolfer's sunspot number。Philosophical Transactions of the Royal Society, Series A,226-298。  new window
26.Box, G. E. P.、Tiao, G. C.(1975)。Intervention analysis with application to economic and environmental problems。Journal of the American Statistical Association,70(3),70-79。  new window
27.Chang, Ih、Tiao, George C.、Chen, Chung(1988)。Estimation of Time Series Parameters in the Presence of Outliers。Technometrics,30(2),193-204。  new window
28.Dambolena, I. G.、Khoury, S. J.(1980)。Ratio Stability and Corporate Failure。Journal of Finance,35,1017-1026。  new window
29.Fox, A. J.(1972)。Outliers in Time Series。Journal of the Royal Statistical Society,34(3),350-363。  new window
30.Whittington, G.(1980)。Some Basic Properties of Accounting Ratios。Journal of Business Finance & Accounting,7(2),219-232。  new window
31.Mutchler, J.(1985)。A multivariate analysis of the auditor's going-concern opinion decision。Journal of Accounting Research,23(2),668-682。  new window
32.Dopuch, N.、Holthausen, R. W.、Leftwich, R. W.(1987)。Predicting audit qualifications with financial and market variables。The Accounting Review,62(3),431-454。  new window
33.Beaver, W. H.(1966)。Financial Ratios as Predictors of Failure。Journal of Accounting Research,4(3),71-111。  new window
34.Mutchler, J. F.、Hopwood, W.、McKeown, J. M.(1997)。The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies。Journal of Accounting Research,35(2),295-310。  new window
35.Ou, Jane A.、Penman, Stephen H.(1989)。Financial Statement Analysis and the Prediction of Stock Returns。Journal of Accounting and Economics,11(4),295-329。  new window
36.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance,23(4),589-609。  new window
研究報告
1.Ashton, R. H.、Grual, P. R.、Newton, J. D.(1987)。Audit delay and the timeliness of corporate reporting。Duke University。  new window
圖書
1.American Institute of CPA's Auditing Standards Board(1988)。SAS No. 59. The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern。New York, NY:AICPA。  new window
2.Dun & Bradstreet Information Services(2002)。Industry Norms and Key Business Ratios。New York, NY:Dun & Bradstreet。  new window
3.Robert Morris Associates(2002)。Annual Statement Studies。Philadelphia, PA:Robert Morris Associates。  new window
4.Troy, L.(2002)。Almanac of Business and Industrial Financial Ratios。Englewood Cliffs, NJ:Prentice-Hall。  new window
5.Wold, H.(1938)。A Study in the Analysis of Stationary Time Series。Stockholm:Almqvist and Wiksell。  new window
6.Box, G. E. P.、Jenkins, G. M.、Reinsel, G. C.(1976)。Time Series Analysis: Forecasting and Control。San Francisco:Holden-Day。  new window
7.Beaver, W. H.(1989)。Financial Reporting: An Accounting Revolution。Prentice-Hall。  new window
圖書論文
1.Cooper, R. L.(1972)。The predictive performance of quarterly econometrics models of the United States。Econometrics Models of Cyclical Behavior。New York, NY:Columbia University Press。  new window
2.Hillmer, S. C.、Bell, W. R.、Tiao, G. C.(1983)。Modelling considerations in the seasonal adjustment of economic time series。Applied Time Series Analysis of Economic Data。Washington D. C.:Washington, Department of Commerce。  new window
3.Granger, G. W. J.、Newbold, P.(1975)。Economic forecasting: The Atheist's viewpoint。Modelling the Economy。London:Heinemann Publishing Co。  new window
4.Tiao, G. C.(1985)。Autoregressive moving average models, intervention problems and outlier detection in time series。Handbook of Statistics Vol. 5, Time Series in the Time Domain。Amsterdam:North-Holland。  new window
 
 
 
 
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