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題名:資產減損會計處理準則對盈餘管理選擇之影響
書刊名:臺灣管理學刊
作者:黃勝華鄧安琪
作者(外文):Huang, Shung-hwaTeng, An-chi
出版日期:2018
卷期:18:1
頁次:頁45-64
主題關鍵詞:資產減損應計項目盈餘管理實質盈餘管理Asset impairmentAccruals earnings managementReal earnings management
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(0) 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:0
  • 共同引用共同引用:59
  • 點閱點閱:10
期刊論文
1.Bartov, Eli、Mohanram, Partha(2004)。Private Information, Earnings Manipulations, and Executive Stock-Option Exercises。The Accounting Review,79(4),889-920。  new window
2.Rees, Lynn、Gill, Susan、Gore, Richard(1996)。An Investigation of Asset Write-downs and Concurrent Abnormal Accruals。Journal of Accounting Research,34(Suppl.),157-169。  new window
3.Chan, Lilian H.、Chen, Kevin C. W.、Chen, Tai Yuan、Yu, Yangxin(2015)。Substitution between real and accruals-based earnings management after voluntary adoption of compensation clawback provisions。The Accounting Review,90(1),147-174。  new window
4.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
5.Chen, C. J. P.、Chen, S.、Su, X.、Wang, Y.(2004)。Incentives for and consequences of initial voluntary asset write-downs in the emerging Chinese market。Journal of International Accounting Research,3(1),43-61。  new window
6.Zucca, L. J.、Campbell, D. R.(1992)。A closer look at discretionary writedowns of impaired assets。Accounting Horizons,6(3),30-41。  new window
7.Brown, Lawrence D.(2001)。A temporal analysis of earnings surprises: Profits versus losses。Journal of Accounting Research,39(2),221-241。  new window
8.Francis, J.、Hanna, J. D.、Vincent, L.(1996)。Causes and effects of discretionary asset write-offs。Journal of Accounting Research,34(Supplement),117-134。  new window
9.Strong, John S.、Meyer, John R.(1987)。Asset Writedowns: Managerial Incentives and Security Returns。The Journal of Finance,42(3),643-661。  new window
10.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
11.Brown, L. D.、Caylor, M. L.(2005)。A temporal analysis of quarterly earnings thresholds: Propensities and valuation consequences。The Accounting Review,80(2),423-440。  new window
12.林有志、廖宜鋒(20060600)。提前採用資產減損公報之公司特性及盈餘管理動機。文大商管學報,11(1),11-28。new window  延伸查詢new window
13.Riedl, E. J.(2004)。An Examination of Long-lived Asset Impairments。The Accounting Review,79(3),823-852。  new window
14.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
15.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
16.Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review,76(1),1-26。  new window
17.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
18.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
19.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。  new window
20.Alciatore, Mimi、Easton, Peter、Spear, Nasser(2000)。Accounting for the Impairment of Long-Lived Assets: Evidence from the Petroleum Industry。Journal of Accounting and Economics,29(2),151-172。  new window
21.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。  new window
22.許永聲、陳信吉、陳琬菁(20130700)。董事會特性與盈餘管理之選擇行為。會計評論,57,39-72。new window  延伸查詢new window
23.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics,24(1),99-126。  new window
24.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
會議論文
1.吳清在、謝宛庭(2005)。認列資產減損時點與金額之決定因素及其市場反應。2005會計理論與實務研討會,中華會計教育學會主辦 。台北。  延伸查詢new window
研究報告
1.Zang, A. Y.(2007)。Evidence on the tradeoff between real manipulation and accrual manipulation。Hong Kong University of Science & Technology。  new window
學位論文
1.楊忠凱(2007)。資產減損與盈餘管理之關聯性:併論投資人精明程度對股價之影響(碩士論文)。淡江大學。  延伸查詢new window
2.楊佳琪(2009)。美國財務會計準則142號公報之資產減損與裁決性應計項目間之關聯性(碩士論文)。淡江大學。  延伸查詢new window
其他
1.財團法人中華民國會計研究發展基金會。財務會計準則公報第1號:財務會計觀念架構及財務報表之編製,http://dss.ardf.org.tw/ardf/ac01.pdf。  延伸查詢new window
 
 
 
 
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