Impact of the IFRS and IDTRS Mandate on Foreign Mutual Fund Investment: Role of Industry Technology_

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題名：	Impact of the IFRS and IDTRS Mandate on Foreign Mutual Fund Investment: Role of Industry Technology
書刊名：	會計審計論叢
作者：	徐崇豪／蕭鋼柱／彭俊揚
作者(外文)：	Hsu, Chung-hao／Hsiao, Kang-chu／Peng, Chun-yang
出版日期：	2018
卷期：	8:2
頁次：	頁111-156
主題關鍵詞：	國際會計準則；國外基金投資；資訊透明度；資訊環境；制度環境；International financial reporting standards；Foreign mutual fund investment；Information transparency；Information environment；Institutional environment
原始連結：	連回原系統網址
相關次數：	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:0 共同引用:53 點閱:10

期刊論文
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18.	Christensen, H. B.、Nikolaev, V. V.(2013)。Does fair value accounting for non-financial assets pass the market test?。Review of Accounting Studies，18(3)，734-775。
19.	Covrig, V.、Lau, S. T.、Ng, L.(2006)。Do domestic and foreign fund managers have similar preferences for stock characteristics? a cross-country analysis。Journal of International Business Studies，37(3)，407-429。
20.	周建新、林宗得(20051200)。資訊透明度對企業價值增額解釋能力之研究。會計與公司治理，2(2)，25-46。延伸查詢
21.	王蘭芬、薛敏正、曾乾豪(20110600)。資訊透明度的更動與盈餘管理間之關聯。會計審計論叢，1(1)，101-131。延伸查詢
22.	Bushman, Robert M.、Piotroski, Joseph D.、Smith, Abbie J.(2004)。What determines corporate transparency?。Journal of Accounting Research，42(2)，207-252。
23.	Ding, Y.、Hope, O.-K.、Jeanjean, T.、Stolowy, H.(2007)。Differences between domestic accounting standards and IAS: Measurement, determinants and implications。Journal of Accounting and Public Policy，26(1)，1-38。
24.	陳冠宙、陳育成、陳雪如(20050600)。影響上市公司網站資訊透明度因子之實證。會計與公司治理，2(1)，33-59。延伸查詢
25.	Yip, Rita W. Y.、Young, D. X.(2012)。Does mandatory IFRS adoption improve information comparability?。The Accounting Review，87(5)，1767-1789。
26.	Covrig, V. M.、DeFond, M. L.、Hung, M.(2007)。Home bias, foreign mutual fund holdings, and the voluntary adoption of International Accounting Standards。Journal of Accounting Research，45(1)，41-70。
27.	Daske, H.、Hail, L.、Leuz, C.、Verdi, R.(2008)。Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences。Journal of Accounting Research，46(5)，1085-1142。
28.	Li, Siqi(2010)。Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?。The Accounting Review，85(2)，607-636。
29.	Barth, Mary E.、Kasznik, E. R.、McNichols, Maureen F.(2001)。Analyst Coverage and Intangible Assets。Journal of Accounting Research，39(1)，1-34。
30.	Ariff, A. M.、Cahan, S. F.、Emanuel, D. M.(2014)。Institutional environment, ownership, and disclosure of intangibles: evidence from East Asia。Journal of International Accounting Research，13(1)，33-59。
31.	Chen, H. J.、Wang, Y. H.(2006)。Institutional ownership and the extent to which stock prices reflect future earnings: evidence from group-affiliated firms and non group-affiliated firms in Taiwan。Journal of Accounting and Corporate Governance，3(2)，69-100。
32.	Choi, S. K.、Seo, J. W.(2008)。Institutional ownership and accounting transparency。Asia-Pacific Journal of Financial Studies，37(4)，627-673。
33.	Liu, A. Y. C.、Hsu, A. C.、Li, Y. Y.(2014)。The effect of information disclosure on corporate performance。Information Technology Journal，13(13)，2079-2092。
34.	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。
35.	Brüggemann, U.、Hitz, J. M.、Sellhorn, T.(2013)。Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research。European Accounting Review，22(1)，1-37。
36.	Ball, Ray、Robin, Ashok、Wu, Joanna Shuang(2003)。Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries。Journal of Accounting and Economics，36(1-3)，235-270。
37.	Yu, G.、Wahid, A. S.(2014)。Accounting standards and international portfolio holdings。The Accounting Review，89(5)，1895-1930。
38.	Beneish, M. D.、Miller, B. P.、Yohn, T. L.(2015)。Macroeconomic evidence on the impact of mandatory IFRS adoption on equity and debt markets。Journal of Accounting and Public Policy，34(1)，1-27。
39.	Bradshaw, M. T.、Bushee, B. J.、Miller, G. S.(2004)。Accounting choice, home bias, and U.S. investment in non-U.S. firms。Journal of Accounting Research，42(5)，795-841。
40.	Chen, L.、Ng, J.、Tsang, A.(2014)。The effect of mandatory IFRS adoption on international cross-listings。The Accounting Review，90(4)，1395-1435。
41.	DeFond, M. L.、Hung, M.、Li, S.、Li, Y.(2015)。Does mandatory IFRS adoption affect crash risk?。The Accounting Review，90(1)，265-299。
42.	Hsu, C. H.、Lai, S. C.、Li, H. C.(2015)。Technology intensity, corporate ownership and information transparency。Global Economics and Finance Journal，8(1)，92-111。
43.	Hsu, Chung-hao、Lai, Syou-ching、Li, Hung-chih(20160300)。Institutional Ownership and Information Transparency: Role of Technology Intensities and Industries。Asia Pacific Management Review，21(1)，26-37。
44.	Khurana, I. K.、Michas, P. N.(2011)。Mandatory IFRS adoption and the U.S. home bias。Accounting Horizons，25(4)，729-753。
45.	Leuz, C.、Lins, K. V.、Warnock, F. E.(2010)。Do foreigners invest less in poorly governed firms?。The Review of Financial Studies，23(3)，3245-3285。
46.	Shima, K. M.、Gordon, E. A.(2011)。IFRS and the Regulatory Environment: The Case of U.S. Investor Allocation Choice。Journal of Accounting and Public Policy，30(5)，481-500。
47.	Yeh, Y. H.(2002)。Corporate information transparency on the website of Taiwan listed companies。Accounting Research Monthly，200，70-77。
48.	Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies，22(1)，435-480。
49.	Ferreira, Miguel A.、Matos, Pedro(2008)。The colors of investors' money: the role of institutional investors around the world。Journal of Financial Economics，88(3)，499-533。
50.	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。
51.	Armstrong, Christopher S.、Barth, Mary E.、Jagolinzer, Alan D.、Riedl, Edward J.(2010)。Market reaction to the adoption of IFRS in Europe。The Accounting Review，85(1)，31-61。
52.	Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics，33(3)，401-425。

會議論文
1.	DiPiazza, S. A. Jr.、McDonnell, D.、Samyn, F.、Flynn, T.、Quigley, J. H.、Turley, J. S.(2008)。Principles-based Accounting Standards。Global Public Policy Symposium。New York。

研究報告
1.	Wu, J. S.、Zhang, I. X.(2010)。Accounting Integration and Comparability: Evidence from Relative Performance Evaluation around IFRS Adoption。Simon Business School, University of Rochester。

圖書
1.	Organization for Economic Cooperation and Development(2011)。OECD Science, Technology and Industry Scoreboard 2011。Paris：OECD。
2.	Financial Accounting Standards Board(2008)。Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information。Norwalk, CT：FASB。
3.	International Accounting Standards Board(2008)。An improved Conceptual Framework for Financial Reporting: Chapter 1: The Objective of Financial Reporting and Chapter 2: Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information。London：IASB。
4.	International Accounting Standards Board(2010)。The Conceptual Framework for Financial Reporting。London：IASB。

其他
1.	Chiang, S.(2010)。Discussion on introducing IFRS practice in high-tech industry，http://www.twse.com.tw/ch/listed/download/IFRS000C29.3.pdf。

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