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題名：會計準則禁止資產減損之迴轉與盈餘管理：中國實證
書刊名：中華會計學刊
作者：黃朝信 引用關係／林孝倫 引用關係
作者(外文)：Huang, Chao-hsin／Lin, Hsiao-lun
出版日期：2017
卷期：13:1
頁次：頁83-127
主題關鍵詞：資產減損；處分資產；盈餘管理；公司治理；Asset impairment；Asset sales；Earnings management；Corporate governance
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(1) 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:1
  • 共同引用共同引用:49
  • 點閱點閱:11
期刊論文
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3.王建新(2007)。長期資產減值轉回研究--來自中國證券市場的經驗證據。管理世界，2007(3)，42-50。  延伸查詢new window
4.王建新(2007)。公司治理結構、盈餘管理動機與長期資產減值轉回--來自我國上市公司的經驗證據。會計研究，2007(5)，60-66。  延伸查詢new window
5.步丹璐、葉建明(2009)。《資產減值》的經濟後果--基於新舊會計準則比較的視角。中國會計評論，7(3)，315-328。  延伸查詢new window
6.曾小青、李貴富、王全三、黃秋冬(20111200)。盈餘管理動機與資產減損會計：中國證據。臺大管理論叢，22(1)，1-30。new window  延伸查詢new window
7.羅進輝、萬迪昉、李超(2010)。資產減值準備淨計提、盈餘管理與公司治理結構--來自2004-2008年中國製造業上市公司的經驗證據。中國會計評論，8(2)，179-200。  延伸查詢new window
8.Rees, L.、Gill, S.、Gore, R.(1996)。An investigation of assets write-downs and concurrent abnormal accruals。Journal of Accounting Research，34(Suppl)，157-169。  new window
9.Zhang, R.、Lu, Z.、Ye, K.(2010)。How do firms react to the prohibition of long-lived asset impairment reversals? Evidence from China。Journal of Accounting and Public Policy，29(5)，424-438。  new window
10.趙春光(2006)。資產減值與盈餘管理--論《資產減值》準則的政策涵義。會計研究，2006(3)，11-17。  延伸查詢new window
11.戴德明、毛新述、鄧璠(2005)。中國虧損上市公司資產減值準備計提行為研究。財經研究，31(7)，71-82。  延伸查詢new window
12.顏信輝、曹嘉玲(20090900)。資產減損與裁決性應計項目之關聯性。臺大管理論叢，19(S2)，165-193。new window  延伸查詢new window
13.Koh, Ping-Sheng(2003)。On the association between institutional ownership and aggressive corporate earnings management in Australia。The British Accounting Review，35(2)，105-128。  new window
14.Moehrle, S. R.(2002)。Do firms use restructuring charge reversals to meet earnings targets?。The Accounting Review，77(2)，397-413。  new window
15.Zucca, L. J.、Campbell, D. R.(1992)。A closer look at discretionary writedowns of impaired assets。Accounting Horizons，6(3)，30-41。  new window
16.Yip, Rita W. Y.、Young, D. X.(2012)。Does mandatory IFRS adoption improve information comparability?。The Accounting Review，87(5)，1767-1789。  new window
17.Herrmann, D.、Inoue, T.、Thomas, W. B.(2003)。The sale of assets to manage earnings in Japan。Journal of Accounting Research，41(1)，89-108。  new window
18.Chen, S.、Wang, Y.、Zhao, Z.(2009)。Regulatory Incentives for Earnings Management through Asset Impairment Reversals in China。Journal of Accounting, Auditing and Finance，24(4)，589-620。  new window
19.Brown, Lawrence D.、Caylor, Marcus L.(2006)。Corporate Governance and Firm Valuation。Journal of Accounting and Public Policy，25(4)，409-434。  new window
20.李增泉、Zhou, Xuelin(20011200)。我國上市公司資產減值政策的實證研究。中國會計與財務研究，3(4)，70-157。new window  延伸查詢new window
21.Fields, T. D.、Lys, T. Z.、Vincent, L.(2001)。Empirical research on accounting choice。Journal of Accounting and Economics，31(1-3)，255-307。  new window
22.Welker, M.(1995)。Disclosure policy, information asymmetry, and liquidity in Equity Markets。Contemporary Accounting Research，11(2)，801-827。  new window
23.楊朝旭、吳幸蓁(20090100)。資產減損之決定因素與盈餘資訊性後果：論公司治理之角色。會計評論，48，67-114。new window  延伸查詢new window
24.Jiang, F.、Kim, K. A.(2015)。Corporate Governance in China: A Modern Perspective。Journal of Corporate Finance，32，190-216。  new window
25.Bartov, E.(1993)。The timing of asset sales and earnings manipulation。The Accounting Review，68(4)，840-855。  new window
26.Riedl, E. J.(2004)。An Examination of Long-lived Asset Impairments。The Accounting Review，79(3)，823-852。  new window
27.Black, E. L.、Sellers, K. F.、Manly, T. S.(1998)。Earnings management using asset sales: an international study of countries allowing noncurrent asset revaluation。Journal of Business Finance and Accounting，25(9/10)，1287-1317。  new window
28.Liu, Q.、Lu, Z. J.(2007)。Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective。Journal of Corporate Finance，13(5)，881-906。  new window
29.Bunsis, H.(1997)。A description and market analysis of write-off announcements。Journal of Business Finance and Accounting，24(9/10)，1385-1400。  new window
30.李享、王燁、陳麗花(20080900)。盈餘管理動機、監管環境與會計操縱--來自長期資產減值的經驗證據。中國會計與財務研究，10(3)，1-63。new window  延伸查詢new window
31.謝宛庭、吳清在(20151200)。會計裁量與實質交易之權衡與時點：臺灣上市櫃公司之盈餘管理研究。臺大管理論叢，26(1)，1-32。new window  延伸查詢new window
32.Beatty, Anne、Ramesh, K.、Weber, Joseph(2002)。The importance of accounting changes in debt contracts: The cost of flexibility in covenant calculations。Journal of Accounting and Economics，33(2)，205-227。  new window
33.Chao, Chia-ling(20070500)。An Examination of SFAS No.35: Adoption Timing Motives, Write-Off Characteristics, and Market Reaction。會計評論，特刊，77-120。new window  new window
34.Bushman, R.、Chen, Q.、Engel, E.、Smith, A.(2004)。Financial accounting information, organizational complexity and corporate governance systems。Journal of Accounting and Economics，37(2)，167-201。  new window
35.DeFond, Mark L.、Hu, Xuesong、Hung, Mingyi、Li, Siqi(2011)。The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability。Journal of Accounting and Economics，51(3)，240-258。  new window
36.Elliott, J. A.、Shaw, W. H.(1988)。Write-offs as accounting procedures to manage perceptions。Journal of Accounting Research，26(Suppl.)，91-119。  new window
37.Elliott, J. A.、Hanna, J. D.(1996)。Repeated accounting write-offs and the information content of earnings。Journal of Accounting Research，34(Supplement)，135-155。  new window
38.Francis, J.、Hanna, J. D.、Vincent, L.(1996)。Causes and effects of discretionary asset write-offs。Journal of Accounting Research，34(Suppl.)，117-134。  new window
39.Hsu, H.-H.、Wu, C. Y.-H.(2014)。Board composition, grey directors and corporate failure in the UK。The British Accounting Review，46(3)，215-227。  new window
40.Haw, I.-M.、Ho, S. S. M.、Li, A. Y.(2011)。Corporate Governance and Earnings Management by Classification Shifting。Contemporary Accounting Research，28(2)，517-553。  new window
41.Huang, C.-J.(2010)。The joint decision to manage earnings through discretionary accruals and asset sales around insider trading: Taiwan evidence。Journal of Economics and Finance，34(3)，308-325。  new window
42.Strong, J. S.、Meyer, J. R.(1987)。Asset writedowns: Managerial incentives and security returns。The Journal of Finance，42(3)，643-661。  new window
43.Sevin, S.、Schroeder, R.(2005)。Earnings management: Evidence from SFAS No. 142 reporting。Managerial Auditing Journal，20(1)，47-54。  new window
44.王躍堂、周雪、張莉(2005)。長期資產減值：公允價值的體現還是盈餘管理行為。會計研究，2005(8)，30-36。  延伸查詢new window
45.Dichev, I. D.、Skinner, D. J.(2002)。Large-sample evidence on the debt covenant hypothesis。Journal of Accounting Research，40(4)，1091-1123。  new window
46.Tirole, J.(2001)。Corporate Governance。Econometrica，69(1)，1-35。  new window
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。  new window
48.Gillan, Stuart L.(2006)。Recent developments in corporate governance: An overview。Journal of Corporate Finance，12(3)，381-402。  new window
49.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics，26(2)，301-325。  new window
50.Bebchuk, Lucian A.、Cohen, Alman、Ferrell, Allen(2009)。What Matters in Corporate Governance?。The Review of Financial Studies，22(2)，783-827。  new window
51.Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review，73(3)，305-333。  new window
52.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
53.Firth, Michael、Fung, Peter M. Y.、Rui, Oliver M.(2007)。Ownership, two-tier board structure, and the informativeness of earnings: Evidence from China。Journal of Accounting and Public Policy，26(4)，463-496。  new window
54.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
55.Barton, Jan、Simko, Paul J.(2002)。The Balance Sheet as an Earnings Management Constraint。The Accounting Review，77(Supplement)，1-27。  new window
56.Cohen, Daniel A.、Zarowin, Paul(2010)。Accrual-based and real earnings management activities around seasoned equity offerings。Journal of Accounting and Economics，50(1)，2-19。  new window
57.Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics，40(1-3)，3-73。  new window
58.Gunny, Katherine A.(2010)。The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks。Contemporary Accounting Research，27(3)，855-888。  new window
59.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons，13(4)，365-383。  new window
60.Larcker, David F.、Richardson, Scott Anthony、Tuna, İrem(2007)。Corporate governance, accounting outcomes, and organizational performance。The Accounting Review，82(4)，963-1008。  new window
61.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics，40(2)，185-211。  new window
62.Dechow, Patricia M.、Sloan, Richard G.(1991)。Executive Incentives and the Horizon Problem: An Empirical Investigation。Journal of Accounting and Economics，14(1)，51-89。  new window
63.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。  new window
64.Peasnell, Ken V.、Pope, Peter F.、Young, Steven(2005)。Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?。Journal of Business Finance & Accounting，32(7/8)，1311-1346。  new window
65.Gompers, Paul A.、Ishii, Joy L.、Metrick, Andrew(2003)。Corporate Governance and Equity Prices。The Quarterly Journal of Economics，118(1)，107-156。  new window
66.Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance，48(3)，831-880。  new window
67.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance，52(2)，737-783。  new window
68.Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review，65(1)，131-156。  new window
69.Jeanjean, T.、Stolowy, H.(2008)。Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption。Journal of Accounting and Public Policy，27(6)，480-494。  new window
70.Duh, R.-R.、Lee, W.-C.、Lin, C.-C.(2009)。Reversing An Impairment Loss and Earnings Management: The Role of Corporate Governance。The International Journal of Accounting，44(2)，113-137。  new window
71.Zang, Amy Y.(2012)。Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management。The Accounting Review，87(2)，675-703。  new window
72.Cohen, Daniel A.、Dey, Aiyesha、Lys, Thomas Z.(2008)。Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods。The Accounting Review，83(3)，757-787。  new window
73.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。  new window
圖書
1.Abdel-Khalik, A. R.、Ajinkya, B. B.(1979)。Empirical Research in Accounting: A Methodological Viewpoint。Sarasota, FL：American Accounting Association。  new window
2.Sheskin, David. J.(2000)。Handbook of Parametric and Nonparametric Statistical Procedures。Boca Raton, Florida：Chapman & Hall/CRC。  new window
3.Watts, R. L.、Zimmerman, J. L.(1985)。Positive Accounting Theory。Engelwood Cliffs, NJ：Prentice-Hall。  new window
4.Mckee, T. E.(2005)。Earnings Management: An Executive Perspective。Mason, OH：South-Western Educational。  new window
5.West, B. P.(2003)。Professionalism and Accounting Rules。New York, NY：Routledge。  new window
6.Beaver, W. H.(1998)。Financial Reporting: An Accounting Revolution。Prentice Hall。  new window
 
 
 
 
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