| 期刊論文1. | Wang, R. Z.、Hógartaigh, C. Ó.、van Zijl, T.(2009)。Measures of accounting conservatism: A construct validity perspective。Journal of Accounting Literature,28(1),165-203。 | 2. | 鄭哲惠、吳博欽、薛富井(20110100)。穩健會計與盈餘持續性--考慮不同組成的穩健性指標。會計評論,52,77-101。 延伸查詢 | 3. | 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。 | 4. | Ball, R.、Kothari, S. P.、Nikolaev, V. V.(201305)。On estimating conditional conservatism。The Accounting Review,88(3),755-787。 | 5. | Allen, E. J.、Larson, C. R.、Sloan, R. G.(2013)。Accrual reversals, earnings and stock returns。Journal of Accounting and Economics,56(1),113-129。 | 6. | Barth, M. E.(2006)。Including estimates of the future in today's financial statements。Accounting Horizons,20(3),271-285。 | 7. | Chen, L. H.、Folsom, D. 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L.(2007)。Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting。Journal of Accounting and Economics,44(1/2),2-31。 | 19. | Zhang, X. J.(2000)。Conservative Accounting and Equity Valuation。Journal of Accounting & Economics,29(1),125-149。 | 20. | Penman, S. H.、Zhang, X. J.(2002)。Accounting conservatism, the quality of earnings, and stock returns。The Accounting Review,77(2),237-264。 | 21. | Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review,76(3),357-373。 | 22. | Hansen, Bruce E.(1999)。Threshold effects in non-dynamic panels: Estimation, testing, and inference。Journal of Econometrics,93(2),345-368。 | 23. | Richardson, S. A.、Sloan, R. G.、Soliman, M. T.、Tuna, İ.(2005)。Accrual reliability, earnings persistence and stock prices。Journal of Accounting and Economics,39(3),437-485。 | 24. | Garcia Lara, J.、Garcia Osama, B.、Peñalva, F.(200903)。Accounting conservatism and corporate governance。Review of Accounting Studies,14(1),161-201。 | 25. | Beaver, William H.、Landsman, Wayne. R.、LA Owens, Edward(2012)。Asymmetry in Earnings Timeliness and Persistence: A Simultaneous Equations Approach。Review of Accounting Studies,17(4),781-806。 | 26. | Watts, Ross L.(2003)。Conservatism in Accounting Part 2: Evidence and Research Opportunities。Accounting Horizons,17(4),287-301。 | 27. | Ahmed, A. S.、Duellman, S.(2007)。Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis。Journal of Accounting and Economics,43(2/3),411-437。 | 28. | Fairfield, P. M.、Whisenant, J. S.、Yohn, T. L.(2003)。Accrued earnings and growth: Implications for future profitability and market mispricing。The Accounting Review,78(1),353-371。 | 29. | Khan, Mozaffar、Watts, Ross L.(2009)。Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism。Journal of Accounting and Economics,48(2/3),132-150。 | 30. | Dichev, I. D.、Tang, V. W.(2008)。Matching and the changing properties of accounting earnings over the last 40 years。The Accounting Review,83(6),1425-1460。 | 31. | Feltham, Gerald A.、Ohlson, James A.(1995)。Valuation and clean surplus accounting for operating and financial activities。Contemporary Accounting Research,11(2),689-731。 | 32. | 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。 延伸查詢 | 33. | Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。 | 34. | Teoh, Siew Hong、Welch, Ivo、Wong, Tak Jun(1998)。Earnings Management and the Long-run Market Performance of Initial Public Offerings。The Journal of Finance,53(6),1935-1974。 | 35. | Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。 | 36. | Givoly, Dan、Hayn, Carla K.(2000)。The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?。Journal of Accounting & Economics,29(3),287-320。 | 37. | Beyer, Anne、Cohen, Daniel A.、Lys, Thomas Z.、Walther, Beverly R.(2010)。The financial reporting environment: Review of the recent literature。Journal of Accounting and Economics,50(2/3),296-343。 | 38. | Fama, Eugene F.、MacBeth, James D.(1973)。Risk, Return, and Equilibrium: Empirical Tests。Journal of Political Economy,81(3),607-636。 | 39. | 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。 | 40. | Callen, J. L.、Segal, D.、Hope, O.(201003)。The pricing of conservative accounting and the measurement of conservatism at the firm-year level。Review of Accounting Studies,15,145-178。 | 41. | Vuolteenaho, T.(200202)。What Drives Firm-Level Stock Returns。The Journal of Finance,57(1),233-264。 | 42. | Guay, W.、Verrecchia, R.(200606)。Discussion of an economic framework for conservative accounting and Bushman and Piotroski。Journal of Accounting and Economics,42(1/2),149-165。 | 43. | Dichev, I.、Tang, V. W.(200903)。Earnings Volatility and Earnings Predictability。Journal of Accounting and Economics,47(1/2),160-181。 | 研究報告1. | Li, Y.、Zhang, J.(2010)。Conditional conservatism and accrual persistence。University of Waterloo。 | 2. | Ruch, G. W.、Taylor, G.(2011)。Accounting conservatism and its effects on financial reporting quality: A review of literature。University of Alabama。 | 3. | Watts, R. L.、Zuo, L.(2012)。Accounting conservatism and firm value: Evidence from the global financial crisis。MIT Sloan School of Management。 | 4. | Ahmed, A. S.、Duellman, S.(2005)。Evidence on the role of accounting conservatism in corporate governance。Syracuse University。 | 學位論文1. | 郭軒廷(2009)。會計穩健與盈餘屬性關係之研究(碩士論文)。國立成功大學。 延伸查詢 | 2. | Wakil, G.(2011)。Conservatism, earning persistence, and the accruals anomaly(博士論文)。Kent State University。 | 圖書1. | 財團法人中華民國會計研究發展基金會(2011)。財務報導之觀念架構。台北:國際財務報導準則委員會基金會。 延伸查詢 | 2. | Scott, W. R.(2012)。Financial Accounting Theory。Ontario:Pearson Canada Inc.。 | 3. | Christensen, J. A.、Deinski, J. S.(2003)。Accounting Theory: An Information Content Perspective。New York:McGraw-Hill Irwin。 | 其他1. | International Accounting Standards Board(2006)。Discussion paper: Preliminary views on an improved conceptual framework for financial reporting: The objective of financial reporting and qualitative characteristics of decision-useful financial reporting information。 | 2. | International Accounting Standards Board(2008)。Exposure draft: Conceptual framework for financial reporting: The objective of financial reporting and qualitative characteristics and constraints of decision-useful financial reporting information。 | |
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