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題名：十號公報對企業獲利能力及分析師預測之影響
書刊名：會計學報
作者：程心瑤 引用關係／李映璇／李馨蘋 引用關係
作者(外文)：Cheng, Hsin-yao／Li, Ying-hsuan／Lee, Shin-ping
出版日期：2014
卷期：5:2
頁次：頁47-79
主題關鍵詞：國際財務報導準則；新十號公報；分析師預測；International financial reporting standards；The new No. 10 standard；Analysts' forecast
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 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:0
  • 共同引用共同引用:52
  • 點閱點閱:25
期刊論文
1.Daske, H.、Gebhardt, G.(2006)。International financial reporting standards and experts' perceptions of disclosure quality。Abacus，42(3/4)，461-498。  new window
2.賴建承(2008)。解讀十號會計公報與存貨。萬寶週刊，791，14。  延伸查詢new window
3.Abdussalam, M. A. T.(2006)。An empirical study of firm structure and profitability relationship: The case of Jordan。Journal of Economic and Administrative Sciences，22(1)，41-59。  new window
4.Abor, J.(2005)。The effect of capital structure on profitability: An empirical analysis of listed firms in Ghana。The Journal of Risk Finance，6(5)，438-445。  new window
5.Alper, D.、Anbar, A.(2011)。Bank specific and macroeconomic determinants of commercial bank profitability: Empirical evidence from Turkey。Bus mess and Economics Research Journal，2(2)，139-152。  new window
6.Ahmad-Zaluki, N. A.、Wan-Hussin, W. N.(2010)。Corporate governance and earnings forecasts accuracy。Asian Review of Accounting，18(1)，50-67。  new window
7.Chiang, H. T.(2005)。Analyst’s financial forecast accuracy and corporate transparency. Allied Academies International Conference。Proceedings of Academy of Accounting and Financial Studies，10(1)，9-14。  new window
8.Cheong, C. S.、Masum, M. Al.(2010)。Financial analysts' forecast accuracy: Before and after the introduction of AIFRS。Australasion Accounting Business & Finance Journal，4(3)，65-81。  new window
9.Djatej, A.、Gao, G.、Sarikas, R. H. S.、Senteney, D. L.(2008)。An investigation of the impact of degree of IFRS implementation on the comparative accuracy and bias of equity securities analysts east and west European firms earnings forecasts。Journal of Applied Business Research，24(4)，65-81。  new window
10.Cotter, J.、Tarca, A.、Wee, M.(2012)。IFRS adoption and analysts, earnings forecasts: Australian evidence。Accounting & Finance，52(2)，395-419。  new window
11.Cordazzo, M.(2013)。The impact of IFRS on net income and equity: Evidence from Italian listed companies。Journal of Applied Accounting Research，14(1)，54-73。  new window
12.Ernstberger, J.、Krotter, S.、Stadler, C.(2008)。Analysts, forecast accuracy in Germany: The effect of different accounting principles and changes of accounting principles。Business Research，1(1)，26-53。  new window
13.Fox, A.、Hannah, G.、Helliar, C.、Veneziani, M.(2013)。The costs and benefits of IFRS implementation in the UK and Italy。Journal of Applied Accounting Research，14(1)，86-101。  new window
14.Fort, C. P.(1997)。Analysts' forecast accuracy and the presentation of a mandated accounting change。Journal of Applied Business Research，13(4)，93-105。  new window
15.Jaggi, B.、Jain, R.(1998)。An evaluation of financial analysts, earnings forecasts for Hong Kong firms。Journal of International Financial Management and Accounting，9(3)，177-200。  new window
16.Hellman, N.(2011)。Soft adoption and reporting incentives: A study of the impact of IFRS on financial statements in Sweden。Journal of International Accounting Research，10(1)，61-83。  new window
17.Hussain, S.(1997)。The impact of segment definition on the accuracy of analysts' earnings forecasts。Accounting and Business Research，27(2)，145-156。  new window
18.Hsu, D.、Chiao, C. H.(2011)。Relative accuracy of analysts' earnings forecasts over time: A Markov chain analysis。Review of Quantitative Finance and Accounting，37(4)，477-507。  new window
19.Kim, J. B.、Shi, H.(2012)。Voluntary IFRS adoption, analyst coverage, and information quality: International evidence。Journal of International Accounting Research，11(1)，45-76。  new window
20.Kanagaretnam, K.、Lobo, G. J.、Mathieu, R.(2012)。CEO stock options and analysts' forecast accuracy and bias。Review of Quantitative Finance and Accounting，38(3)，299-322。  new window
21.Pandit, S.、Willis, R. H.、Zhou, L.(2012)。Security analysts, cash flow forecasts, and turnover。International Journal of Forecasting，28(4)，874-890。  new window
22.Obeua, S. P.(2009)。IFRS For U.S. Companies。The Journal of Applied Business Research，25(4)，23-30。  new window
23.Tan, H.、Wang, S.、Welker, M.(201112)。Analyst following and forecast accuracy after mandated IFRS adoptions。Journal of Accounting Research，49(5)，1307-1357。  new window
24.Raman, A.、Kim, B.(2002)。Quantifying the impact of inventory holding cost and reactive capacity on an apparel manufacturer's profitability。Production and Operations Management，11(3)，358-373。  new window
25.Stunda, R. A.(2012)。Regulation fair disclosure (REG FD) and its impact on earnings forecasts。International Journal of Business and Social Science，3(17)，18-23。  new window
26.Sepehri, M.、Houmes, R.(2011)。A Comparative Review and Analysis of the Movement Toward a Global Accounting Standard。Journal of Accounting and Finance，11(3)，53-61。  new window
27.Shehzad, C. T.、De Haan, J.、Scholtens, B.(2013)。The relationship between size, growth and profitability of commercial banks。Applied Economics，45(13)，1751-1765。  new window
28.Weng, W.、Wei, X.、Fujimura, S.(2012)。Dynamic routing strategies for JIT production in hybrid flow shops。Computers & Operations Research，39(12)，3316-3324。  new window
29.Zeghal, D.、Chtourou, S. M.、Fourati, Y. M.(2012)。The effect of mandatory adoption of IFRS on earnings quality: Evidence from the European Union。Journal of International Accounting Research，11(2)，1-25。  new window
30.Joos, P. P. M.、Leung, E.(2013)。Investor Perceptions of Potential IFRS Adoption in the United States。The Accounting Review，88(2)，577-609。  new window
31.Gebhardt, William R.、Lee, Charles M. C.、Swaminathan, Bhaskaran(2001)。Toward an Implied Cost-of-capital。Journal of Accounting Research，39(1)，135-176。  new window
32.Jalil, A. A.、Rahman, R. A.(2010)。Institutional Investors and Earnings Management: Malaysian Evidence。Journal of Financial Reporting and Accounting，8(2)，110-127。  new window
33.Lang, M. H.、Lundholm, R. J.(1996)。Corporate Disclosure Policy and Analysts Behavior。The Accounting Review，71(4)，467-492。  new window
34.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
35.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics，20(1/2)，293-315。  new window
36.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
37.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance，54(2)，471-517。  new window
38.Barth, M. E.、Landsman, W. R.、Lang, M. H.(2008)。International Accounting Standards and Accounting Quality。Journal of Accounting Research，46(3)，467-498。  new window
39.Behn, Bruce K.、Choi, Jong-hag、Kang, Tony(2008)。Audit Quality and Properties of Analyst Earnings Forecasts。The Accounting Review，83(2)，327-349。  new window
40.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance，23(4)，589-609。  new window
41.Leuz, Christian、Verrecchia, Robert E.(2000)。The Economic Consequences of Increased Disclosure。Journal of Accounting Research，38(Suppl.)，91-124。  new window
42.金成隆、陳俞如(20060200)。公司治理與專利權：臺灣新興市場。管理學報，23(1)，99-124。new window  延伸查詢new window
43.Faccio, Mara、Lang, Larry H. P.(2002)。The ultimate ownership of western european corporations。Journal of Financial Economics，65(3)，365-395。  new window
44.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
學位論文
1.陳昱達(2004)。應用財務比率評估航運業之獲利能力(碩士論文)。國立臺灣海洋大學。  延伸查詢new window
2.王寶鏡(1999)。新十號財務會計準則公報與實質盈餘管理(碩士論文)。輔仁大學。  延伸查詢new window
3.李約翰(2012)。台灣觀光產業公司治理與企業績效關聯性之實證研究(碩士論文)。大葉大學。  延伸查詢new window
4.左榕婷(2005)。營運資金管理與獲利能力之研究-以製造業為例(碩士論文)。國立彰化師範大學。  延伸查詢new window
5.李雅琳(2006)。財務危機公司之資訊透明度研究(碩士論文)。國立臺北大學。  延伸查詢new window
6.呂淨君(2010)。修正後10號公報實施對台灣電子產業獲利影響之研究(碩士論文)。國立交通大學。  延伸查詢new window
7.吳怡瑱(2006)。公司治理對企業合併績效的影響(碩士論文)。中國文化大學。  延伸查詢new window
8.吳冠勳(2006)。股權結構與董事會特性對分析師預測誤差的影響：從最終控制股東概念作分析(碩士論文)。中興大學。  延伸查詢new window
9.張玉蓮(2011)。股權結構、審計品質與審計公費(碩士論文)。中原大學。  延伸查詢new window
10.康嫻莉(2007)。公司治理與財務危機：以舞弊事件之上市櫃公司為例(碩士論文)。國立政治大學。  延伸查詢new window
11.許淑美(2010)。遊艇產業財務績效分析之研究--以H公司為例(碩士論文)。國立高雄應用科技大學。  延伸查詢new window
12.陳建宏(2009)。產業營運特性與獲利能力之探討-以航運業為例(碩士論文)。國立中正大學。  延伸查詢new window
13.蔡秀雲(2009)。存貨跌價損失改列銷貨成本項下對盈餘持續性之影響(碩士論文)。國立成功大學。  延伸查詢new window
14.陳玫言(2010)。配合十號公報-LED晶粒產品存貨出清策略之研究(碩士論文)。雲林科技大學。  延伸查詢new window
15.劉蕙瑩(2012)。舉債程度與社區公益支出對財務操縱行為影響之研究：以我國非營利醫院為例(碩士論文)。中原大學。  延伸查詢new window
16.高蘭芬(2002)。董監事股權質押之代理問題對會計資訊與公司績效之影響(博士論文)。國立成功大學。new window  延伸查詢new window
17.翁淑育(2000)。台灣上市公司股權結構、核心代理問題及公司價值之研究(碩士論文)。輔仁大學。  延伸查詢new window
其他
1.吳碧娥(20081019)。會計10號公報認列存貨跌價改逐項比較。  延伸查詢new window
 
 
 
 
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