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International Evidence from Bank Ratings。Journal of Business Finance and Accounting，32(9/10)，1741-1770。 | | 6. | Djankov, Simeon、McLiesh, Caralee、Shleifer, Andrei(2007)。Private Credit in 129 Countries。Journal of Financial Economics，84(2)，299-329。 | | 7. | Cantor, Richard、Frank, Peter(1994)。The credit rating industry。Federal Reserve Bank of New York Quarterly Review，19(2)，1-26。 | | 8. | Wahlen, James Michael(1994)。The Nature of Information in Commercial Bank Loan Loss Disclosures。The Accounting Review，69(3)，455-478。 | | 9. | Horrigan, James O.(1966)。The Determination of Long-Term Credit Standing with Financial Ratios。Journal of Accounting Research，4(1)，44-62。 | | 10. | Pinches, George E.、Mingo, Kent A.(1973)。A Multivariate Analysis of Industrial Bond Ratings。The Journal of Finance，28(1)，1-18。 | | 11. | Pogue, T. F.、Soldofsky, R. M.(1969)。What's in a Bond Rating?。Journal of Financial and Quantitative Analysis，4，201-228。 | | 12. | Ederington, Louis H.(1985)。Classification models and bond ratings。The Financial Review，20(4)，237-262。 | | 13. | Beatty, Anne、Chamberlain, Sandra L.、Magliolo, Joseph(1995)。Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings。Journal of Accounting Research，33(2)，231-261。 | | 14. | Collins, Julie H.、Shackelford, Douglas A.、Wahlen, James M.(1995)。Bank differences in the coordination of regulatory capital, earnings, and taxes。Journal of Accounting Research，33(2)，263-291。 | | 15. | Liu, C. C.、Ryan, S. G.、Wahlen, J. M.(1997)。Differential valuation implications of loan loss provisions across banks and fiscal quarters。The Accounting Review，72(1)，133-146。 | | 16. | Ashbaugh-Skaife, Hollis D.、Collins, Daniel W.、LaFond, Ryan(2006)。The Effects of Corporate Governance on Firms' Credit Ratings。Journal of Accounting and Economics，42(1/2)，203-243。 | | 17. | Nickella, Pamela、Perraudinb, William、Varotto, Simone(2000)。Stability of Rating Transitions。Journal of Banking & Finance，24(1/2)，203-227。 | | 18. | Demirgüç-Kunt, Asli、Detragiache, Enrica(1998)。The Determinants of Banking Crises in Developing and Developed Countries。International Monetary Fund Staff Papers，45(1)，81-109。 | | 19. | Shen, Chung-Hua、Chih, Hsiang-Lin(2005)。Investor Protection, Prospect Theory, and Earnings Management: An International Comparison of the Banking Industry。Journal of Banking and Finance，29(10)，2675-2697。 | | 20. | Pinches, G.E.、Mingo, K.A.(1975)。The Role of Subordination and Industrial Bond Ratings。Journal of Finance，30，201-206。 | | 21. | West, R.(1970)。An Alternative Approach to Predicting Corporate Bond Ratings。Journal of Accounting Research，7，118-127。 | | 22. | Musumeci, J.J.、Sinkey, J.F. Jr.(1990)。The International Debt Crisis, Investor Contagion, and Bank Security Returns in 1987: The Brazilian Experience。Journal of Money, Credit and Banking，22，209-220。 | | 23. | Poon, W.、Firth, M.、Fung, H.G.(1999)。A Multivariate Analysis of the Determinants of Moody’s Bank Financial Strength Ratings。Journal of International Financial Markets, Institutions, and Money，9，267-283。 | | 24. | Vives, X.(2006)。Banking and Regulation in Emerging Markets: The Role of External Discipline。The World Bank Research Observer，21，179-206。 | | 25. | Kaplan, R.、Urwitz, G.(1979)。Statistical Models on Bond Ratings: A Methodological Inquiry。Journal of Business，52，231-261。 | | 26. | Cluff, G.S.、Farnham, P.G.(1984)。Standard & Poor’s vs. Moody’s: Which City Characteristics Influence Municipal Bond Ratings?。Quarterly Review of Economics and Business，24，72-94。 | | 27. | Ferri, G.、Liu, L.G.、Majnoni, G.(2001)。The Role of Rating Agency Assessments in Less Developed Countries: Impact of the Proposed Basel Guidelines。Journal of Banking and Finance，25，115-148。 | | 28. | Griffin, P.、Wallach, S.(1991)。Latin American Lending by Major U.S. Banks: The Effects of Disclosures about Nonaccrual Loans and Loan Loss Provisions。The Accounting Review，66，831-847。 | | 29. | Kanagaretnam, K.、Lobo, G.J.、Yang, D.H.(2004)。Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions。Contemporary Accounting Research，21，843-884。 | 會議論文| 1. | Altman, E.、Katz, S.(1976)。Statistical Bond Rating Classification Using Financial and Accounting Data。The Conference on Topical Research in Accounting。New York：New York University。205-239。 | 研究報告| 1. | Kanagaretnam, K.、Lobo, G.J.、Mathieu, R.(2001)。Managerial Incentives for Income Smoothing through Bank Loan Loss Provisions。 | | 2. | Purda, L.(2003)。Consistency of Global Credit Ratings: An Analysis of Firm versus Country-Specific Factors。 | | 3. | Rojas-Suarez, L.(2001)。Rating Banks in Emerging Markets: What.Credit Rating Agencies should Learn from Financial Indicators。 | | 4. | Claessens, S.、Klingebiel, D.、Laeven, L.(2003)。Resolving Systemic Crises: Policies and Institutions。 | | 5. | Borensztein, E.、Cowan, K.、Valenzuela, P.(2006)。The Sovereign Ceiling Lite and, Bank Credit Ratings in Emerging Markets Economies。 | 其他| 1. | Ammer, J.，Packer, F.(2000)。How Consistent are Credit Ratings? A Geographic and Sectoral Analysis of Default Risk。 | | 2. | Cantor, R.，Falkenstein, E.(2001)。Testing for Rating Consistency in Annual Default Rates。 | | 3. | Ferri, G.，Liu, L.G.(2004)。How do Global Credit-Rating Agencies Rate Firms from Developing Countries?”。 | | 4. | Japan Center for International Finance,(1999)。Characteristics and Appraisal of Major Rating Companies-Focusing on Ratings in Japan and Asia。 | |