期刊論文1. | 官月緞(20060900)。中國大陸下市緩衝機制與盈餘管理。中國大陸研究,49(3),93-118。 延伸查詢 |
2. | Hsu, A. W. H.、O'Hanlon, J.、Peasnell, K.(2011)。Financial distress and the earnings-sensitivity-difference measure of conservatism。ABACUS,47(3),284-314。 |
3. | Kim, Y.、Li, S.、Pan, C. H.、Zuo, Luo(2013)。The role of accounting conservatism in the equity market: Evidence from seasoned equity offerings。The Accounting Review,88(4),1327-1356。 |
4. | Geiger, Marshall A.、Lennox, Clive S.、North, David S.(2008)。The Hiring of Accounting and Finance Officers from Audit Firms: How Did the Market React。Review of Accounting Studies,13(1),55-86。 |
5. | 官月緞、陳麗雯(20071200)。中國財務報導穩健性實證分析。會計與公司治理,4(2),81-104。 延伸查詢 |
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。 延伸查詢 |
7. | Chen, H.、Chen, J. Z.、Lobo, G. J.、Wang, Y.(2010)。Association between Borrower and Lender State Ownership and Accounting Conservatism。Journal of Accounting Research,48(5),973-1014。 |
8. | Ball, Ray、Robin, Ashok、Sadka, Gil(2008)。Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism。Review of Accounting Studies,13(2/3),168-205。 |
9. | Bushman, Robert M.、Chen, Qi、Engel, Ellen、Smith, Abbie(2004)。Financial Accounting Information, Organizational Complexity and Corporate Governance Systems。Journal of Accounting and Economics,37(2),167-201。 |
10. | Chi, Wuchen、Liu, Chiawen、Wang, Taychang(2009)。What Affects Accounting Conservatism: A Corporate Governance Perspective。Journal of Contemporary Accounting and Economics,5(1),47-59。 |
11. | LaFond, Ryan、Roychowdhury, Sugata(2008)。Managerial Ownership and Accounting Conservatism。Journal of Accounting Research,46(1),101-135。 |
12. | Zhang, Jieying(2008)。The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers。Journal of Accounting and Economics,45(1),27-54。 |
13. | Chin, Chen-Lung、Chi, Hsin-Yi(2009)。Reducing restatements with increased industry expertise。Contemporary Accounting Research,26(3),729-765。 |
14. | Chen, Gongmeng、Firth, Michael、Gao, Daniel N.、Rui, Oliver M.(2006)。Ownership structure, corporate governance, and fraud: Evidence from China。Journal of Corporate Finance,12(3),424-448。 |
15. | 王會娟、王生年(2008)。股權性質影響會計穩健性的實證研究。財會月刊:理論版,2008(12),17-19。 延伸查詢 |
16. | 朱茶芬、李志文(2008)。國家控股對會計穩健性的影響研究。會計研究,2008(5),38-45。 延伸查詢 |
17. | 李娜、李世剛(2008)。續虧公司盈餘管理與會計穩健性之間的關係研究。財會月刊,2008(9),86-87。 延伸查詢 |
18. | 李增泉、盧文彬(2003)。會計盈餘的穩健性:發現與啟示。會計研究,2003(2),19-27。 延伸查詢 |
19. | 郭兆(2009)。上市公司财務危機預警--Logistic模型實證分析。金融經濟(理論版),2009(6),112-114。 延伸查詢 |
20. | 陳旭東、黃登仕(2007)。公司治理與會計穩健性--基於上市公司的實證研究。證券市場導報,2007(3),10-17。 延伸查詢 |
21. | 陳惠玲(20070500)。中國上市公司財務危機事件再定義。貨幣觀測與信用評等,65,79-85。 延伸查詢 |
22. | 陳靜(1999)。上市公司財務惡化預測的實證分析。會計研究,1999(4),31-38。 延伸查詢 |
23. | 趙瑩、韓立岩、胡偉潔(2007)。治理機制、特殊治理水平與財務報告的穩健性。會計研究,2007(11),24-31。 延伸查詢 |
24. | 韓立岩、李慧(2009)。CEO權力與財務危機-中國上市公司之經驗證據。金融研究,343,179-193。 延伸查詢 |
25. | Ahmed, A. S.、Duellman, S.(2007)。Evidence on the Role of Accounting Conservatism in Corporate Governance。Journal of Accounting and Economics,2(43),411-437。 |
26. | Chen, C. L.、Yen, G.、Chang, F. H.(2009)。Strategic Auditor Switch and financial distress Prediction: Empirical Findings from the TSE-Listed Firms。Applied Financial Economics,19(1-3),59-72。 |
27. | Kennedy, D. B.、Shaw, W. H.(1991)。Evaluating Financial Distress Resolution Using Prior Audit Opinions。Contemporary Accounting Research,8(1),97-114。 |
28. | Kousenidis, D. V.、Ladas, A. C.、Negakis, C. I.(2009)。Value Relevance of Conservative and Non-Conservative Accounting Information。International Journal of Accounting,44(3),219-238。 |
29. | Krishnan, J.、Raghunandan, K.、Yang, J. S.(2007)。Were Former Andersen Clients Treated More Leniently Than Other Clients? Evidence from Going-Concern Modified Audit Opinions。Accounting Horizons,21(4),423-435。 |
30. | Li, J.(2013)。Accounting Conservatism and Debt Contracts: Efficient Liquidation and Covenant Renegotiation。Contemporary Accounting Research,30(3),1082-1098。 |
31. | Nikolaev, V. V.(2010)。Debt Covenants and Accounting Conservatism。Journal of Accounting Research,48(1),137-176。 |
32. | Vichitsarawong, T.、Eng, L. L.、Meek, G. K.(2010)。The Impact of the Asian Financial Crisis on Conservatism and Timeliness of Earnings: Evidence from Hong Kong, Malaysia, Singapore, and Thailand。Journal of International Financial Management & Accounting,21(1),32-61。 |
33. | Wahab, E. A. A.、Zain, M. M.、Marzuki, M. M.(2010)。After Enron: Empirical Examination on Earnings Conservatism in Malaysia。Malaysian Accounting Review,9(1),19-41。 |
34. | 陳俊佑(20070300)。中國大陸上市公司財務危機事件之探討。貨幣觀測與信用評等,64,51-64。 延伸查詢 |
35. | 陸建橋(1999)。中國虧損上市公司盈餘管理實證研究。會計研究,1999(9),25-35。 延伸查詢 |
36. | Bai, Chong-En、Liu, Qiao、Ju, Joe、Song, Frank M.、Zhang, Junxi(2004)。Corporate Governance and Market Valuation in China。Journal of Comparative Economics,32(4),599-616。 |
37. | Cram, Donald P.、Karan, Vijay、Stuart, Iris(2009)。Three Threats to Validity of Choice-based and Matched-sample Studies in Accounting Research。Contemporary Accounting Research,26(2),477-516。 |
38. | Grossman, S.(1981)。The Role of Warranties and Privates Disclosure about Product Quality。Journal of Law and Economics,24(3),461-483。 |
39. | Karamanou, Irene、Vafeas, Nikos(2005)。The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis。Journal of Accounting Research,43(3),453-486。 |
40. | 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。 |
41. | Krishnan, G. V.(2007)。Did Earnings Conservatism Increase for Former Andersen Clients?。Journal of Accounting, Auditing & Finance,22(2),141-163。 |
42. | Lobo, Gerald J.、Zhou, Jian(2006)。Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence。Accounting Horizons,20(1),57-74。 |
43. | Stanley, Jonathan、DeZoort, F. T.(2007)。Audit firm tenure and financial restatements: an analysis of industry specialization and fee effects。Journal of Accounting and Public Policy,26(2),131-159。 |
44. | García Lara, Juan Manuel、García Osma, Beatriz、Penalva, Fernando(2009)。Accounting conservatism and corporate governance。Review of Accounting Studies,14(1),161-201。 |
45. | Lee, G.、Masulis, R. W.(2009)。Seasoned equity offerings: Quality of accounting information and expected flotation costs。Journal of Financial Economics,92(3),443-469。 |
46. | Beaver, W. H.(1966)。Financial Ratios as Predictors of Failure。Journal of Accounting Research,4(3),71-111。 |
47. | 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。 |
48. | Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Cause and consequence of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research,13(1),1-36。 |
49. | Verrecchia, Robert E.(1983)。Discretionary disclosure。Journal of Accounting and Economics,5(1),179-194。 |
50. | Lee, Tsun-Siou、Yeh, Yin-Hua(2004)。Corporate Governance and Financial Distress: Evidence from Taiwan。Corporate Governance: An International Review,12(3),378-388。 |
51. | Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness。Journal of Accounting & Economics,39(1),83-128。 |
52. | Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。 |
53. | LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review,83(2),447-478。 |
54. | Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons,17(3),207-221。 |
55. | Dechow, Patricia M.、Ge, Weili、Schrand, Catherine M.(2010)。Understanding earnings quality: A review of the proxies, their determinants and their consequences。Journal of Accounting and Economics,50(2/3),344-401。 |
56. | Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。 |
57. | Spence, Michael(1973)。Job Market Signaling。The Quarterly Journal of Economics,87(3),355-374。 |
58. | Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance,23(4),589-609。 |
59. | Ahmed, A. S.、Duellman, S.(2011)。Evidence on the role of accounting conservatism in monitoring managers' investment decisions。Accounting & Finance,51(3),609-633。 |
60. | Wang, Dechun(2006)。Founding family ownership and earnings quality。Journal of Accounting Research,44(3),619-656。 |
61. | Farber, David B.(2005)。Restoring Trust after Fraud: Does Corporate Governance Matter?。The Accounting Review,80(2),539-561。 |
62. | Campbell, John Y.、Hentschel, Ludger(1992)。No News is Good News: An Asymmetric Model of Changing Volatility in Stock Returns。Journal of Financial Economics,31(3),281-318。 |
63. | 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。 |
64. | Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review,71(4),443-465。 |
65. | Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research,22(Supplement),59-82。 |