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題名：我國上市公司資產減值政策的實證研究
書刊名：中國會計與財務研究
作者：李增泉／Zhou, Xuelin
作者(外文)：Li, Zeng-quan
出版日期：2001
卷期：3:4
頁次：頁70-157
主題關鍵詞：資產減值；會計選擇；盈餘管理；機會主義；有效訂約；Asset write-downs；Accounting choice；Earnings management；Opportunism；Efficient contracting
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(4) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:4
  • 共同引用共同引用:0
  • 點閱點閱:5
期刊論文
1.Strong, J. S.、Meyer, J. R.(198707)。Asset Write-downs: Managerial Incentives and Security Returns。Journal of Finance，12，643-661。  new window
2.Rees, Lynn、Gill, Susan、Gore, Richard(1996)。An Investigation of Asset Write-downs and Concurrent Abnormal Accruals。Journal of Accounting Research，34(Suppl.)，157-169。  new window
3.Christie, A.、Zimmerman, J.(1994)。Efficient and opportunistic choices of accounting procedures: Corporate control contests。The Accounting Review，69(4)，539-566。  new window
4.Holthausen, Robert W.、Larcker, David F.、Sloan, Richard G.(1995)。Annual bonus schemes and the manipulation of earnings。Journal of Accounting and Economics，19(1)，29-74。  new window
5.Dopuch, N.、Pincus, M.(1988)。Evidence on the choice of inventory accounting methods: LIFO versus FIFO。Journal of Accounting Research，26，28-59。  new window
6.Bowen, Robert M.、DuCharme, Larry、Shores, D.(1995)。Stakeholders' Implicit Claims and Accounting Method Choice。Journal of Accounting and Economics，20(3)，255-295。  new window
7.Bartov, E.、Lindahl, W.、Shaw, W. H.(1998)。Stock Price Behaviour Around Announcements of Write-offs。Review of Accounting Studies，3，327-346。  new window
8.Chen, X. Y.、Xiao, X.、Guo, X. Y.(2000)。Rights Issue Qualification and Profit Manipulation by Listed Companies。Journal of Economic Research，2000(1)，30-36。  new window
9.Elliott, J. A.、Shaw, W. H.(1988)。Write-offs as Accounting Procedures to Manage Perceptions。Journal of Accounting Research，26(Supplement)，91-119。  new window
10.Grover, M. B.(19920914)。Generally Vague Accounting Principles。Forbes，462。  new window
11.Holthausen, R. W.、Leftwich, R. W.(1983)。The Economic Consequences of Accounting Choice: Implications of Costly Contracting and Monitoring。Journal of Accounting and Economics，5(August)，77-117。  new window
12.Holthausen, R. W.(1981)。Evidence on the Effect of Bond Covenants and Management Compensation Contracts on the Choice of Accounting Techniques: The Case of the Depreciation Switchback。Journal of Accounting and Economics，3(1)，73-109。  new window
13.Li, Z. Q.(2000)。Incentive System and Company Performance。Journal of Accounting Research，2000(1)，24-30。  new window
14.Lindahl, F. W.(1989)。Dynamic Analysis of Inventory Accounting Choice。Journal of Accounting Research，27(2)，201-226。  new window
15.Linden, D. W.(19901112)。Lies of Bottom Line。Forbes，106。  new window
16.Smith, R.、Meyer, J. R.(19941103)。Managing Profits。Wall Street Journal，A1+6。  new window
17.Tang, S. H.(2000)。Economic Analysis of Accounting Choice by Businesses。Journal of Accounting Research，2000(3)，18-23。  new window
18.Thakor, A.(1997)。Asset Writedowns: Managerial Incentives and Security Returns: Discussion。The Journal of Finance，42(3)，661-663。  new window
19.Watts, R, L.、Zimmerman, J. L.(1990)。Positive Accounting Theory: A Ten Years Perspective。The Accounting Review，65(1)，131-156。  new window
20.Wei, G.(2000)。Top Management Incentives and Listed firms-Operating Performance。Journal of Economic Research，2000(3)，32-39。  new window
21.Wilson, G. P.(1996)。Write-offs: Manipulation or Impairment?。Journal of Accounting Research，34(Supplement)，171-177。  new window
22.Zucca, Linda J.、Campbell, David R.(1992)。A Closer Look at Discretionary Writedowns of Impaired Assets。Accounting Horizons，6(3)，30-41。  new window
23.Pourciau, Susan(1993)。Earnings Management and Nonroutine Executive Changes。Journal of Accounting and Economics，16(1-3)，317-336。  new window
24.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
25.McNichols, M.、Wilson, G. P.(1988)。Evidence of Earnings Management from the Provision for Bad Debts。Journal of Accounting Research，26(Suppl.)，1-31。  new window
26.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
27.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
28.DeAngelo, L. E.(1988)。Managerial Competition, Information Costs, and Corporate Governance: The Use of Accounting Performance Measures in Proxy Contests。Journal of Accounting and Economics，10(1)，3-36。  new window
29.Murphy, Kevin J.、Zimmerman, Jerold L.(1993)。Financial Performance Surrounding CEO Turnover。Journal of Accounting and Economics，16(1-3)，273-315。  new window
30.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business，72(1)，1-33。  new window
31.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics，24(1)，99-126。  new window
32.Kahneman, Daniel、Tversky, Amos(1979)。Prospect Theory: An Analysis of Decision under Risk。Econometrica: Journal of the Econometric Society，47(2)，263-292。  new window
33.Kahneman, Daniel E.、Knetsch, Jack L.、Thaler, Richard H.(1991)。Anomalies: The Endowment Effect, Loss Aversion, and Status Quo Bias。The Journal of Economic Perspectives，5(1)，193-206。  new window
34.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics，17(1/2)，113-143。  new window
35.Cornell, Bradford、Shapiro, Alan C.(1987)。Corporate Stakeholders and Corporate Finance。Financial Management，16(1)，5-14。  new window
36.Tversky, Amos、Kahneman, Daniel(1991)。Loss Aversion in Riskless Choice: A Reference-Dependent Model。The Quarterly Journal of Economics，106(4)，1039-1061。  new window
37.Cahan, S. F.(1992)。The Effect of Antitrust Investigations on Discretionary Accruals: A Refined Test of the Political-cost Hypothesis。The Accounting Review，67(1)，77-95。  new window
學位論文
1.Lu, J. Q.(1998)。An Empirical Study on the Earnings Management in Chinese Loss Companies(博士論文)。Shanghai University。  new window
圖書
1.Scott, W. R.(1997)。Financial Accounting Theory。Upper Saddle River, NJ：New York, NY：Prentice-Hall Inc.。  new window
2.Pei, P.(2000)。Equity financing in Chinese Listed Companies。Jiangsu：Nanjing University Press。  new window
3.Wang, W.(2000)。Several Issues Surrounding Four Write-down Provisions。Beijing：China finance and Economics Press。  new window
4.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
圖書論文
1.Sun, Z.、Wang, Y. T.(2000)。Earnings Management: Empirical Evidence from Companies with Losses and Loss Aversion。China Securities Market: A Financial and Accounting Perspective。Shanghai：Shanghai University of finance and Economics。  new window
 
 
 
 
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