期刊論文1. | 李淑華、陳菀姍(20110600)。金融資產重分類之股價影響及財報編製遵循狀況之研究。臺大管理論叢,21(2),219-264。 延伸查詢![new window](/gs32/images/newin.png) |
2. | 李淑華、蔡彥卿(20110900)。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。證券市場發展,23(3)=91,153-198。 延伸查詢![new window](/gs32/images/newin.png) |
3. | 林有志、傅鍾仁、陳筱平(20130600)。資訊透明度、生命週期階段與價值攸關性關聯性之研究。會計審計論叢,3(1),49-80。 延伸查詢![new window](/gs32/images/newin.png) |
4. | Balachandran, S.、Mohanram, P.(2011)。Is the Decline in the Value Relevance of Accounting Driven by Increased Conservatism?。Review of Accounting Studies,16(2),272-301。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
5. | Banimahd, B.、Poorzamani, Z.、Ahmadi, S. A.(2013)。The Value Relevance of Audit report, Auditor Type and Auditor Tenure: Evidence from Iran。Asian Journal of Finance & Accounting,5(1),89-103。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
6. | Barton, J.、Hansen, T. B.、Pownall, G.(2010)。Which performance measures do investors around the world value the most-and why?。The Accounting Review,85(3),753-789。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
7. | Kang, S. H.、Zhao, Y.(2010)。Information Content and Value Relevance of Depreciation: A Cross-industry Analysis。The Accounting Review,85(1),227-260。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
8. | Wu, S. H.、Lin, S.、Li, S. H.、Koo, M.(2012)。Impact of Market Segmentation on Value-relevance of Accounting Information: Evidence from China。Asia-Pacific Journal of Accounting & Economics,19(1),82-96。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
9. | 張育琳、傅鍾仁、劉俊儒(20110600)。Compensation, Life Cycle, and the Value Relevance of Performance Measures。交大管理學報,31(1),93-133。 延伸查詢![new window](/gs32/images/newin.png) |
10. | 陳慶隆(20070200)。選擇性新會計準則實施時點對策略性會計報導與資訊攸關性的影響。臺灣管理學刊,7(1),43-71。 延伸查詢![new window](/gs32/images/newin.png) |
11. | Bandyopadhyay, S. P.、Chen, C.、Huang, A. G.、Jha, R.(2010)。Accounting Conservatism and the Temporal Trends in Current Earnings' Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade-off between Relevance and Reliability。Contemporary Accounting Research,27(2),413-460。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
12. | Black, Ervin L.、White, John J.(2003)。An International Comparison of Income Statement and Balance Sheet Information: Germany, Japan and the U.S.。European Accounting Review,12(1),29-46。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
13. | Wahlen, James Michael(1994)。The Nature of Information in Commercial Bank Loan Loss Disclosures。The Accounting Review,69(3),455-478。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
14. | Arce, Miguel、Mora, Araceli(2002)。Empirical Evidence of the Effect of European Accounting Differences on the Stock Market Valuation of Earnings and Book Value。European Accounting Review,11(3),573-599。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
15. | Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review,76(3),357-373。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
16. | Nwaeze, Emeka T.(1998)。Regulation and the valuation relevance of book value and earnings: Evidence from the United States。Contemporary Accounting Research,15(4),547-573。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
17. | Ou, Jane A.、Sepe, James F.(2002)。Analysts Earnings Forecasts and the Roles of Earnings and Book Value in Equity Valuation。Journal of Business Finance & Accounting,29(3/4),287-316。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
18. | Beaver, William H.、Engel, Ellen E.(1996)。Discretionary Behavior with respect to Allowances for Loan Losses and the Behavior of Security Prices。Journal of Accounting and Economics,22(1-3),177-206。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
19. | Marquardt, Carol A.、Wiedman, Christine I.(2004)。The effect of earnings management on the value relevance of accounting information。Journal of Business Finance & Accounting,31(3/4),297-332。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
20. | 金成隆、林修葳、邱煒恒(20050900)。研究發展支出與資本支出的價值攸關性:以企業生命週期論析。中山管理評論,13(3),617-643。 延伸查詢![new window](/gs32/images/newin.png) |
21. | 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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
22. | Feltham, Gerald A.、Ohlson, James A.(1995)。Valuation and clean surplus accounting for operating and financial activities。Contemporary Accounting Research,11(2),689-731。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
23. | 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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
24. | 范宏書、陳慶隆、廖英任(20080100)。盈餘管理對會計資訊的相對價值攸關性之影響。管理與系統,15(1),93-136。 延伸查詢![new window](/gs32/images/newin.png) |
25. | Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
26. | Fama, Eugene F.、French, Kenneth R.(1996)。Multifactor Explanations of Asset Pricing Anomalies。Journal of Finance,51(1),55-84。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
27. | Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(1998)。Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health。Journal of Accounting and Economics,25(1),1-34。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
28. | Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research,11(2),661-687。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
29. | Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(2001)。The relevance of the value relevance literature for financial accounting standard setting: another view。Journal of Accounting and Economics,31(1-3),77-104。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
30. | Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
31. | 陳振遠、張智堯、王蘭芬、李文智(20050600)。應用Ohlson會計評價模型探究公司治理之價值攸關性--以臺灣上市公司電子業為例。臺大管理論叢,15(2),123-141。 延伸查詢![new window](/gs32/images/newin.png) |
32. | Fama, Eugene F.、French, Kenneth R.(1992)。The Cross-Section of Expected Stock Returns。The Journal of Finance,47(2),427-465。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
33. | Bernard, Victor L.、Thomas, Jacob K.(1989)。Posting-Earning-Announcement Drift: Delayed Price Response or Risk Premium?。Journal of Accounting Research,27,1-36。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
34. | 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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
35. | De Bondt, Werner F. M.、Thaler, Richard H.(1985)。Does the Stock Market Overreact?。The Journal of Finance,40(3),793-805。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
36. | Bernard, Victor L.、Thomas, Jacob K.(1990)。Evidence that stock prices do not fully reflect the implications of current earnings for future earnings。Journal of Accounting and Economics,13(4),305-340。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |