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題名:穩健原則下資訊認列不對稱之多期性研究
書刊名:證券市場發展季刊
作者:劉啟群 引用關係林純央 引用關係林宗翰
作者(外文):Liu, Chi-chunLin, Chun-yangLin, Tsung-han
出版日期:2013
卷期:25:1=97
頁次:頁1-25
主題關鍵詞:穩健原則價格領先盈餘持續性及時性ConservatismPrice-lead-earningPersistencyTimeliness
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(3) 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:3
  • 共同引用共同引用:33
  • 點閱點閱:42
期刊論文
1.Giner, Begona、Rees, Williams(2001)。On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom。Journal of Business Finance and Accounting,28(9/10),1285-1331。  new window
2.Teng, C.、Lin, Y.(2009)。Firm's Uncertainty and Accounting Conservatism。Journal of Management,26(1),79-95。  new window
3.Roychowdhury, Sugata、Watts, Ross L.(2007)。Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting。Journal of Accounting and Economics,44(1/2),2-31。  new window
4.Pope, P.、Walker, M.(1999)。International Differences in Timeliness, Conservatism, and Classification of Earnings。Journal of Accounting Research,37,53-99。  new window
5.Ryan, S.、Zarowin, P.(200304)。Why Has the Contemporaneous Linear Return-Earnings Relation Declined ?。The Accounting Review,78(2),523-553。  new window
6.官月緞、簡松源、徐永檳(20080500)。會計弊案與財務報導保守性--安隆/博達觀察。當代會計,9(1),69-103。new window  延伸查詢new window
7.Kothari, S. P.、Sloan, R.(1992)。Information in Prices about Future Earnings: Implications for Earnings Response Coefficients。Journal of Accounting and Economics,15(2/3),143-171。  new window
8.林美鳳、金成隆、林良楓(20091200)。股權結構、會計保守性與信用評等關係之研究。臺大管理論叢,20(1),289-329。new window  延伸查詢new window
9.Ahmed, Anwer S.、Billings, Bruce K.、Morton, Richard M.、Stanford-Harris, Mary(2002)。The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs。The Accounting Review,77(4),867-890。  new window
10.LaFond, Ryan、Roychowdhury, Sugata(2008)。Managerial Ownership and Accounting Conservatism。Journal of Accounting Research,46(1),101-135。  new window
11.Watts, Ross L.(2003)。Conservatism in Accounting Part 2: Evidence and Research Opportunities。Accounting Horizons,17(4),287-301。  new window
12.Zhang, Jieying(2008)。The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers。Journal of Accounting and Economics,45(1),27-54。  new window
13.Beaver, William H.、Ryan, Stephen G.(199311)。Accounting fundamentals of the book-to-market ratio。Financial Analysts Journal,49(6),50-56。  new window
14.Gow, I. D.、Ormazabal, G.、Taylor, D. J.(2010)。Correcting for cross-sectional and time-series dependence in accounting research。The Accounting Review,85(2),483-512。  new window
15.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
16.Beaver, William H.、Lambert, Richard、Ryan, Stephen G.(1987)。The Information Content of Security Prices: A Second Look。Journal of Accounting and Economics,9(2),139-157。  new window
17.戚務君、廖益均、林嬋娟(20081100)。我國企業盈餘穩健特性之研究。會計學報,1(1),1-27。new window  延伸查詢new window
18.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。  new window
19.LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review,83(2),447-478。  new window
20.Beaver, William、Lambert, Richard、Morse, Dale(1980)。The information content of security prices。Journal of Accounting and Economics,2(1),3-28。  new window
21.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society,48(4),817-838。  new window
22.Warfield, T. D.、Wild, J. J.(1992)。Accounting recognition and the relevance of earnings as an explanatory variable for returns。The Accounting Review,67(4),821-842。  new window
 
 
 
 
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