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題名:資產減損會計資訊與權益存續期間之關聯性:以臺灣金融機構為例
書刊名:證券市場發展季刊
作者:鄭立仁李怡宗
作者(外文):Cheng, Li-jenLee, Yi-tsung
出版日期:2010
卷期:22:2=86
頁次:頁55-93
主題關鍵詞:資產減損利率風險權益存續期間Asset impairmentsInterest rate riskEquity duration
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:19
期刊論文
1.Godwin, N. H., Petroni, K. R.,、Wahlen, J. M.(1998)。Fair Value Accounting for Property-Liability Insurers and Classification Decisions under FAS 115。Journal of Accounting, Auditing & Finance,13 (3),207-239。  new window
2.Baranoff, Etti G.、Sager, Thomas W.(2002)。The Relations among Asset Risk, Product Risk, and Capital in the Life Insurance Industry。Journal of Banking and Finance,26,1181-1197。  new window
3.Riedl, Edward J.(2004)。An examination of long-lived asset impairments。The Accounting Review,79(3),823-852。  new window
4.Zucca, L. J.、Campbell, D. R.(1992)。A closer look at discretionary writedowns of impaired assets。Accounting Horizons,6(3),30-41。  new window
5.Tzeng, L. Y.、Wang, J. L.、Soo, J. H.(2000)。Surplus Management under a Stochastic Process。Journal of Risk and Insurance,67(3),451-462。  new window
6.Staking, Kim B.、Babbel, David F.(1995)。The Relation Between Capital Structure, Interest Rate Sensitivity, and Market Value in The Property-Liability Insurance Industry。Journal of Risk and Insurance,62(4),690-718。  new window
7.Francis, J.、Hanna, J. D.、Vincent, L.(1996)。Causes and effects of discretionary asset write-offs。Journal of Accounting Research,34(Supplement),117-134。  new window
8.Elliott, John A.、Shaw, Wayne H.(1988)。Write-Offs as Accounting Procedures to Manage Perceptions。Journal of Accounting Research,26(Supplement),91-119。  new window
9.Hodder, L.、Kohlbeck, M.、McAnally, M. L.(2002)。Accounting Choices and Risk Management: SFAS No. 115 and U.S. Bank Holding Companies。Contemporary Accounting Research,19(2),225-270。  new window
10.Alciatore, Mimi、Easton, Peter、Spear, Nasser(2000)。Accounting for the Impairment of Long-Lived Assets: Evidence from the Petroleum Industry。Journal of Accounting and Economics,29(2),151-172。  new window
11.Beaver, W.、Kettler, P.、Scholes, M.(1970)。The Association between Market Determined and Accounting Determined Risk Measures。The Accounting Review,45(4),654-682。  new window
12.蔡政憲、何憲章、鄒治華(2002)。壽險保單之存續期間分析。風險管理學報,4(1),47-75。new window  延伸查詢new window
13.Babbel, D. F.、Merrill, C.(2005)。Real and Illusory Value Creation by Insurance Companies。The Journal of Risk and Insurance,72(1),1-21。  new window
14.Barney, L. D.(1997)。The Relation between Capital Structure, Interest Rate Sensitivity, and Market Value in the Property-Liability Insurance Industry: Comment。The Journal of Risk and Insurance,64(4),733-738。  new window
15.Barth, M. E.、Landsman, W. R.(1995)。Fundamental Issues Related to Using Fair Value Accounting for Financial Reporting。Accounting Horizons,9(4),97-107。  new window
16.Cabedo, J. D.、Tirado, J. M.(2004)。The Disclosure of Risk in Financial Statements。Accounting Forum,28,181-200。  new window
17.Dechow, P. M.、Sloan, R. G.、Soliman, M. T.(2004)。Implied Equity Duration: A New Measure of Equity Risk。Review of Accounting Studies,9,197-228。  new window
18.Eskew, R. K.(1979)。The Forecasting Ability of Accounting Risk Measures: Some Additional Evidence。The Accounting Review,54(1),107-118。  new window
19.Macaulay, F. R.(1938)。Some Theoretical Problems Suggested by the Movements of Interest Rates, Bond Yields and Stock Prices in the United States since 1856。Journal of the Royal Statistical Society,101(3),620-623。  new window
20.McAnally, M. L.(1996)。Banks, Risk, and FAS 105 Disclosures。Journal of Accounting, Auditing & Finance,11,453-490。  new window
21.Staking, K. B.、Babbel, D. F.(1997)。Insurer Surplus Duration Market Value Revisited。The Journal of Risk and Insurance,64(4),739-743。  new window
研究報告
1.Ohlson, J. A.(1999)。Conservative Accounting and Risk。  new window
學位論文
1.Comprix, J. J.(2000)。Write-offs and Restructuring Charges: Evidence from SFAS no.121 and EITF 94-3 Mandatory Disclosures(博士論文)。University of Illinois at Urbana-Champaign。  new window
2.歐雪竹(2001)。台灣壽險業利率風險之研究(碩士論文)。逢甲大學。  延伸查詢new window
3.施淑芳(1997)。壽險公司資產負債管理對公司價值影響之研究。國立政治大學。  延伸查詢new window
圖書
1.Saunders, A.、Cornett, M. M.(2006)。Financial institutions management: a risk management approac。McGraw-Hill。  new window
 
 
 
 
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