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題名：合併財務報表規範、盈餘組成份子持續性及股市理性定價之研究
書刊名：證券市場發展季刊
作者：李淑華 引用關係／蔡彥卿 引用關係
作者(外文)：Lee, Shu-hua／Tsai, Yann-ching
出版日期：2011
卷期：23:3=91
頁次：頁153-198
主題關鍵詞：合併財務報表；實質控制；盈餘持續性；理性定價；Consolidated financial statements；Effective control；Earnings persistence；Rational pricing
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(2) 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:33
  • 點閱點閱:41
期刊論文
1.Hirshleifer, David、Hou, Kewei、Teoh, Siew H.、Zhang, Yinglei(2004)。Do Investors Overvalue Firms with Bloated Balance Sheets?。Journal of Accounting & Economics，38，297-331。  new window
2.Jenkins, D. S.(2003)。The Transitory Nature of Negative Earnings and the Implications for Earnings Prediction and Stock Valuation。Review of Quantitative Finance and Accounting，21(4)，379-401。  new window
3.張仲岳(20010500)。損益表之分類與獲利能力之預測。當代會計，2(1)，1-16。new window  延伸查詢new window
4.Swaminathan, S.、Weintrop, J.(1991)。The Information Content of Earnings, Revenues, and Expenses。Journal of Accounting Research，29(2)，418-427。  new window
5.Healy, P. M.、Palepu, K. G.(2001)。Information asymmetry, corporate disclosure, and the capital market: A review of the empirical disclosure literature。Journal of Accounting and Economics，31(1-3)，405-440。  new window
6.林維珩、盧鎮瑋(20050700)。股價對強制性財務預測反應之效率性研究。會計評論，41，53-75。new window  延伸查詢new window
7.Burgstahler, D.、Jiambalvo, J.、Shevlin, T.(2002)。Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?。Journal of Accounting Research，40(3)，585-612。  new window
8.Failfield, J.、Whisenant, S.、Yohn, T.(200301)。Accrual Earnings and Growth: Implications for Future Profitability and Market Mispricing。The Accounting Review，78(1)，353-371。  new window
9.Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review，76(3)，357-373。  new window
10.Hayn, C.(1995)。The information content of losses。Journal of Accounting and Economics，20(2)，125-153。  new window
11.Lipe, R. C.(1986)。The Information Contained in the Components of Earnings。Journal of Accounting Research，24(Supplement)，37-68。  new window
12.Easton, Peter D.、Zmijewski, Mark E.(1989)。Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements。Journal of Accounting and Economics，11(2/3)，117-141。  new window
13.Lev, Baruch(1989)。On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research。Journal of Accounting Research，27(Supplement)，153-192。  new window
14.Beneish, M. D.、Vargus, M. E.(2002)。Insider trading, earnings quality, and accrual mispricing。The Accounting Review，77(4)，755-791。  new window
15.Francis, J.、LaFond, R. P.、Olsson, P. M.、Schipper, K.(2004)。Costs of equity and earnings attributes。The Accounting Review，79(4)，967-1010。  new window
16.Collins, Daniel W.、Pincus, Morton、Xie, Hong(1999)。Equity Valuation and Negative Earnings: The Role of Book Value of Equity。The Accounting Review，74(1)，29-61。  new window
17.Kormendi, Roger、Lipe, Robert(1987)。Earnings Innovations, Earnings Persistence, and Stock Returns。Journal of Business，60(3)，323-345。  new window
18.Kothari, S. P.(2001)。Capital Markets Research in Accounting。Journal of Accounting and Economics，31(1-3)，105-231。  new window
19.Rajgopal, S.、Venkatachalam, M.、Kotha, S.(2003)。The value relevance of network advantages: The case of e-commerce firms。Journal of Accounting Research，41(1)，135-162。  new window
20.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research，6(2)，159-178。  new window
21.Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.(2000)。The Separation of Ownership and Control in East Asian Corporations。Journal of Financial Economics，58(1/2)，81-112。  new window
22.金成隆、鄭丁旺(19990700)。持續與非持續盈餘反應係數之研究。會計評論，31，19-42。new window  延伸查詢new window
23.Beaver, William、Lambert, Richard、Morse, Dale(1980)。The information content of security prices。Journal of Accounting and Economics，2(1)，3-28。  new window
24.Collins, Daniel W.、Maydew, Edward L.、Weiss, Ira S.(1997)。Changes in the Value-relevance of Earnings and Book Values over the past Forty Years。Journal of Accounting and Economics，24(1)，39-67。  new window
25.Fama, Eugene F.、French, Kenneth R.(1993)。Common risk factors in the returns on stocks and bonds。Journal of Financial Economics，33(1)，3-56。  new window
26.Beaver, William H.、Clarke, Roger、Wright, William F.(1979)。The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors。Journal of Accounting Research，17(2)，316-340。  new window
27.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics，33(3)，401-425。  new window
28.Sloan, Richard Geoffrey(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review，71(3)，289-315。  new window
29.(2005)。勿把五號公報當兒戲「多子多孫」企業集團、長投大股東都要注意了！。財訊，281。  延伸查詢new window
30.陳明進、王淑靜(2002)。臺商赴大陸投資安排及租稅規劃探討。財稅硏究，36(4)。new window  延伸查詢new window
31.曾惠瑾(2005)。7號公報合倂財務報表及5號公報長期股權投資會計處理準則常見問題與企業因應之道。資誠通訊，188，5-8。  延伸查詢new window
32.(2005)。新半年報照亮投資死角。今週刊，458。  延伸查詢new window
33.Herrmann, D.、Inoue, T.、Thomas, W.(2001)。The Relation between Incremental Subsidiary Earnings and Future Stock Returns in Japan。Journal of Business Finance and Accounting，28(9)，1115-1139。  new window
34.Herrmann, D.、Inoue, T.、Thomas, W.(2007)。The Effect of Changes in Japanese Consolidation Policy on Analyst Forecast Error。Journal of Accounting and Policy，26，39-61。  new window
35.Barker, R.(2004)。Reporting Financial Performance。Accounting Horizons，18(2)，157-172。  new window
36.French, K.、Poterba, J.(1991)。Were Japanese Stock Prices Too High。Journal of Financial Economics，29，337-3。  new window
37.Hall, C.、Hamao, Y.、Harris, T.(1994)。A Comparison of Relations between Security Market Prices, Returns, and Accounting Measures in Japan and the United States。Journal of International Financial Management and Accounting，5，47-73。  new window
38.Liu, J.、Thomas, J.(2000)。Stock Returns and Accounting Earnings。Journal of Accounting Research，38，71-102。  new window
39.Lowe, H.(1990)。Shortcomings of Japanese Consolidated Financial Statements。Accounting Horizons，4，1-9。  new window
40.Mishkin, F. S.(1983)。A Rational Expections Approach to Macroeconometrics。National Bureau of Economic Research Monograph。  new window
41.Narayanamoorthy, G.(2006)。Conservatism and Cross-Sectional Variation in the Post-Earnings Announcements Drift。Journal of Accounting Research，44，763-789。  new window
42.Schmidt, A.(2006)。The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings。The Accounting Review，81(2)，589-616。  new window
43.Whittred, G.(1986)。The Evolution of Consolidated Financial Statement in Australia。Abacus，22(2)，103-119。  new window
會議論文
1.張仲岳、張君玉(2003)。負盈餘資訊內涵--以負盈餘持續性觀之。2003會計理論與實務研討會。臺南：中華會計教育學會：國立成功大學會計學系。  延伸查詢new window
2.張仲岳(1998)。盈餘持續性與股價之關聯性硏究。  延伸查詢new window
3.龍瓏、陳惠珠(2006)。我國合倂財務報表準則修定後之影響。  延伸查詢new window
4.方偉廉、葉疏(2005)。合倂財務報表與企業融資之關連性。中華民國台北。  延伸查詢new window
5.李淑華、簡雪芳、蔡彥卿(2005)。「台灣股市對權益法長投之投資收益是否反應不足?」。  延伸查詢new window
6.林維珩、簡俱揚、張福星、盧鎮瑋(2008)。合併財務報表編製實務變革對股價效率性之影響。  延伸查詢new window
研究報告
1.Ramakrishnan, R. T. S.、Thomas, J. K.(1991)。Valuation of Permanent, Transitory and Price-irrelevant Components of Reported Earnings。  new window
學位論文
1.方偉廉(2008)。子公司負債與母公司財務風險、股權市值及系統風險之關聯性：合併財務報表資訊價值之探討(博士論文)。臺灣大學。new window  延伸查詢new window
2.張福星(1997)。合併財務報表與母公司財務報表盈餘組成成份相對資訊內涵之研究(博士論文)。國立政治大學。new window  延伸查詢new window
3.黃子文(1996)。我國上市公司編製合倂財務報表動機之硏究。國立政治大學。  延伸查詢new window
圖書
1.Scott, W. R.(2009)。Financial accounting theory。New Jersey, NJ：Pearson Prentice Hall。  new window
2.劉順仁(2005)。財報就像一本故事書。台北：時報文化出版企業股份有限公司。new window  延伸查詢new window
3.Beams, F. A.、Anthony, J. H.、Lowensohn, S. H.(2009)。Advanced Accounting。N.J.。  new window
其他
1.(2005)。資訊透明天上掉下的禮物。  延伸查詢new window
 
 
 
 
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