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題名:The Impact of IAS 36 on the Determinants of Purchase-Price Allocation to Goodwill under IFRS 3: Reporting Incentives and Corporate Governance
書刊名:中華會計學刊
作者:吳淑幸
作者(外文):Wu, Grace Shu-hsing
出版日期:2018
卷期:14:2
頁次:頁225-260
主題關鍵詞:國際財務報告準則3號公報國際會計準則36號公報商譽審計委員會International Financial Reporting Standards No. 3IFRS 3International Accounting Standards No. 36IAS 36GoodwillAudit committee
原始連結:連回原系統網址new window
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  • 點閱點閱:10
期刊論文
1.Shalev, R. O. N.、Zhang, I. X.、Zhang, Y.(2013)。CEO compensation and fair value accounting: Evidence from purchase price allocation。Journal of Accounting Research,51(4),819-854。  new window
2.Beatty, A.、Weber, J.(2003)。The effects of debt contracting on voluntary accounting method changes。The Accounting Review,78(1),119-142。  new window
3.Muller, K. A. III(1999)。An examination of the voluntary recognition of acquired brand names in the United Kingdom。Journal of Accounting and Economics,26(1-3),179-191。  new window
4.Adams, R. B.、Ferreira, D.(2007)。A Theory of Friendly Boards。Journal of Finance,62(1),217-250。  new window
5.Burgstahler, D. C.、Hail, L.、Leuz, C.(2006)。The importance of reporting incentives: Earnings management in European private and public firms。Accounting Review,81(5),983-1016。  new window
6.Kallapur, S.、Kwan, S. Y. S.(2004)。The value relevance and reliability of brand assets recognized by U.K. firms。The Accounting Review,79(1),151-172。  new window
7.Aboody, D.、Kasznik, R.、Williams, M.(2000)。Purchase versus pooling in stock-for-stock acquisitions: Why do firms care?。Journal of Accounting and Economics,29,261-286。  new window
8.García-Lara, J. M.、Osma, B. G.、Penalva, F.(2007)。Board of directors' characteristics and conditional accounting conservatism: Spanish evidence。European Accounting Review,16(4),727-755。  new window
9.DeFond, M. L.、Hann, R. N.、Hu, X.(2004)。Does the market value financial expertise on audit committees of boards of directors?。Journal of Accounting Research,43(2),153-194。  new window
10.Martínez-Jerez, F. A.(2008)。Governance and merger accounting: Evidence from stock price reactions to purchase versus pooling。European Accounting Review,17(1),5-35。  new window
11.Larcker, D. F.、Richardson, S. A.、Tuna, I.(2007)。Corporate governance, accounitng outcomes, and organizationl performance。The Accounting Review,82(4),963-1008。  new window
12.LaFond, R.、Roychowdhury, S.(2008)。Managerial ownership and accounting conservatism。Journal of Accounting Research,46(1),101-135。  new window
13.Zhang, I. X.、Zhang, Y.(2017)。Accounting discretion and purchase price allocation after acquisitions。Journal of Accounting, Auditing & Finance,32(2),241-270。  new window
14.Ajinkya, Bipin、Bhojraj, Sanjeev、Sengupta, Partha(2005)。The association between outside directors, institutional investors and the properties of management earnings forecasts。Journal of Accounting Research,43(3),343-376。  new window
15.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
16.Brickley, James A.、Coles, Jeffrey L.、Jarrell, Gregg(1997)。Leadership structure: Separating the CEO and Chairman of the Board。Journal of Corporate Finance,3(3),189-220。  new window
17.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics,20(1),61-91。  new window
18.Beatty, A.、Weber, J.(2006)。Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments。Journal of Accounting Research,44(2),257-288。  new window
19.Dechow, Patricia M.、Myers, Linda A.、Shakespeare, Catherine(2010)。Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits。Journal of Accounting and Economics,49(1/2),2-25。  new window
20.Ramanna, K.(2008)。The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting。Journal of Accounting and Economics,45(2/3),253-281。  new window
21.Ramanna, K.、Watts, R. L.(2012)。Evidence on the use of unverifiable estimates in required goodwill impairment。Review of Accounting Studies,17(4),749-780。  new window
22.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics,40(2),185-211。  new window
23.Sloan, Richard Geoffrey(1993)。Accounting earnings and top executive compensation。Journal of Accounting and Economics,16(1-3),55-100。  new window
24.Capron, L.、Shen, J. C.(2007)。Acquisitions of Private vs. Public Firms: Private Information, Target Selection, and Acquirer Returns。Strategic Management Journal,28(9),891-911。  new window
25.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society,48(4),817-838。  new window
26.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。  new window
研究報告
1.Baker, C. R.、Biondia, Y.、Zhang, Q.(2012)。Should merger accounting be reconsidered? A discussion based on the Chinese approach to accounting for business combinations。Adelphi University。  new window
其他
1.Intangible Business(2008)。International IFRS 3: An analysis of the international application of IFRS 3, business combinations,https://www.intangiblebusiness.com/sites/default/files/pdfs/437-International_IFRS_3.pdf.。  new window
2.International Accounting Standards Board(2004)。International Accounting Standard No. 36: Impairment of assets,https://www.ifrs.org/issued-standards/list-of-standards/ias-36-impairment-of-assets/#about.。  new window
3.International Accounting Standards Board(2004)。International Financial Reporting Standard No. 3: Business combinations,https://www.ifrs.org/issued-standards/list-of-standards/ifrs-3-business-combinations/.。  new window
 
 
 
 
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