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題名：The Risk Implications of Valuation Methods for Long-lived Assets
書刊名：證券市場發展季刊
作者：陳維慈 引用關係／蕭莉芃／戴家偉
作者(外文)：Chen, Weitzu／Hsiao, Li-peng／Tai, Chia-wei
出版日期：2018
卷期：30:3=119
頁次：頁97-146
主題關鍵詞：風險意涵；評價方法；長期性資產；國際財務報導準則；Risk implications；Valuation methods；Long-lived assets；International financial reporting standards；IFRS
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:7
  • 點閱點閱:1
期刊論文
1.Song, Chang Joon、Thomas, Wayne B.、Yi, Han(2010)。Value relevance of FAS No. 157 fair value hierarchy information and the impact of corporate governance mechanisms。The Accounting Review，85(4)，1375-1410。  new window
2.Kasznik, R.、Barth, M. E.、Aboody, D.(1999)。Revaluations of Fixed Assets and Future Firm Performance: Evidence from the UK。Journal of Accounting & Economics，26(1-3)，149-178。  new window
3.陳佳煇、陳育成(20130700)。Earnings Quality during SFAS-to-IFRS Conversion in Taiwan。中華會計學刊，9(2)，159-189。new window  延伸查詢new window
4.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。  new window
5.Verrecchia, R. E.、Fischer, P. E.(2000)。Reporting Bias。The Accounting Review，75(2)，229-245。  new window
6.Tan, Hongping、Wang, Shiheng、Welker, Michael(2011)。Analyst following and forecast accuracy after mandated IFRS adoptions。Journal of Accounting Research，49(5)，1307-1357。  new window
7.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。  new window
8.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。  new window
9.Crawford, V. P.、Sobel, J.(1982)。Strategic Information Transmission。Econometrica，50(6)，1431-1451。  new window
10.Moses, O. D.(1987)。Income Smoothing and Incentives: Empirical Tests Using Accounting Changes。Accounting Review，62(2)，358-377。  new window
11.Cotter, J.、Zimmer, I.(1995)。Asset revaluations and assessment of borrowing capacity。Abacus，31(2)，136-151。  new window
12.Allen, F.、Carletti, E.(2008)。Mark-to-market accounting and liquidity pricing。Journal of Accounting & Economics，45(2/3)，358-378。  new window
13.Callao, S.、Jarne, J. I.(2010)。Have IFRS affected earnings management in the European Union?。Accounting in Europe，7(2)，159-189。  new window
14.Christensen, H. B.、Lee, E.、Walker, M.、Zeng, Cheng(2015)。Incentives or standards: What determines accounting quality changes around IFRS adoption?。European Accounting Review，24(1)，31-61。  new window
15.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
16.DeFond, M. L.、Hung, M.、Li, S.、Li, Y.(2015)。Does mandatory IFRS adoption affect crash risk?。The Accounting Review，90(1)，265-299。  new window
17.Barth, M.、Clinch, G.(1998)。Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non-Market-Based Value Estimates。Journal of Accounting Research，36，199-233。  new window
18.Ahmed, A. S.、Neel, M.、Wang, D.(2012)。Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence。Contemporary Accounting Research，30(4)，1344-1372。  new window
19.陳維慈、江佳欣、陳彥綺、戴家偉(20161200)。Managerial Incentives in the Choice for Long-Lived Assets during the IFRS Adoption Period。中華會計學刊，12(2)，193-230。new window  延伸查詢new window
20.Clinch, G.、Verrecchia, R. E.(2015)。Voluntary Disclosure and the Cost of Capital。Australian Journal of Management，40(2)，201-223。  new window
21.De George, E. T.、Li, X.、Shivakumar, L.(2016)。A Review of the IFRS Adoption Literature。Review of Accounting Studies，21(3)，898-1004。  new window
22.Daske, H.(2006)。Economic Benefits of Adopting IFRS or US-GAAP--Have the Expected Cost of Equity Capital Really Decreased?。Journal of Business Finance and Accounting，33(3/4)，329-373。  new window
23.Fan, H.、Hsu, C.(2013)。A Study on the Stock Market Reaction and the Determinants of the Adjustments of Accounting Change from ROC GAAP to IFRS。Journal of Contemporary Accounting，14(1)，33-56。  new window
24.Easton, Peter D.、Monahan, Steven J.(2005)。An Evaluation of Accounting-Based Measures of Expected Returns。The Accounting Review，80(2)，501-538。  new window
25.Easton, P.、Eddey, P. H.、Harris, T. S.(1993)。An Investigation of Revaluations of Tangible Long-Lived Assets。Journal of Accounting Research，31，1-38。  new window
26.Doukakis, L. C.(2014)。The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities。Journal of Accounting and Public Policy，33(6)，551-572。  new window
27.Gode, D.、Mohanram, P.(2003)。Inferring Cost of Capital using the Ohlson-Juettner Model。Review of Accounting Studies，8(4)，399-431。  new window
28.Francis, J.、Hanna, J.、Vincent, L.(1996)。Causes and Effects of Discretionary Asset Write-Offs。Journal of Accounting Research，34(Supplement)，117-134。  new window
29.Fischer, P. E.、Verrecchia, R. E.(2004)。Disclosure Bias。Journal of Accounting and Economics，38，223-250。  new window
30.Lai, C. Y.、Li, Y.、Shan, Y.、Taylor, S.(2013)。Costs of Mandatory International Financial Reporting Standards: Evidence of Reduced Accrual Reliability。Australian Journal of Management，38(3)，491-521。  new window
31.Gray, S. J.、Kang, T.、Lin, Z.、Tang, Q.(2015)。Earnings Management in Europe Post IFRS: Do Cultural Influences Persist?。Management International Review，55(6)，827-856。  new window
32.Landsman, W. R.(2007)。Is Fair Value Accounting Information Relevant and Reliable? Evidence from Capital Market Research。Accounting and Business Research，37，19-30。  new window
33.Lambert, R.、Verrecchia, R.(2015)。Information, Illiquidity, and Cost of Capital。Contemporary Accounting Research，32(2)，438-454。  new window
34.Lambert, R.、Leuz, C.、Verrecchia, R.(2012)。Information Asymmetry, Information Precision, and the Cost of Capital。Review of Finance，16(1)，1-29。  new window
35.McInnis, J.(2010)。Earnings Smoothness, Average Returns, and Implied Cost of Equity Capital。The Accounting Review，85(1)，315-341。  new window
36.Magnan, M.、Menini, A.、Parbonetti, A.(2015)。Fair Value Accounting: Information or Confusion for Financial Markets?。Review of Accounting Studies，20(1)，559-591。  new window
37.Sharpe, I. G.、Walker, R. G.(1975)。Asset Revaluations and Stock Market Prices。Journal of Accounting Research，13(2)，293-310。  new window
38.Riedl, E. J.、Serafeim, G.(2011)。Information Risk and Fair Value: An Examination of Equity Betas。Journal of Accounting Research，49(4)，1083-1122。  new window
39.Yip, R. W. Y.、Young, D.(2012)。Does Mandatory IFRS Adoption Improve Information Comparability?。The Accounting Review，87(5)，1767-1789。  new window
40.Yen, S.、Wang, H.(2014)。The Effect of Convergence to International Financial Reporting Standards on the Quality of Financial Reporting in Taiwan。International Journal of Accounting Studies，58，1-37。  new window
41.Yen, S.、Chang, Y.、Cheng, L.(2016)。The Information Content of Financial Reports: The Comparison of Pre- and Post IFRS Adopted Directly。Journal of Accounting Review，62，33-74。  new window
42.Tendeloo, B. V.、Vanstraelen, H.(2005)。Earnings Mangement under German GAAP versus IFRS。European Accounting Review，14(1)，155-180。  new window
43.Armstrong, Christopher S.、Core, John E.、Taylor, Daniel J.、Verrecchia, Robert E.(2011)。When Does Information Asymmetry Affect the Cost of Capital?。Journal of Accounting Research，49(1)，1-40。  new window
44.Barth, M. E.、Landsman, W. R.、Lang, M. H.(2008)。International Accounting Standards and Accounting Quality。Journal of Accounting Research，46(3)，467-498。  new window
45.Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review，76(1)，1-26。  new window
46.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
47.Beaver, W.、Kettler, P.、Scholes, M.(1970)。The Association between Market Determined and Accounting Determined Risk Measures。The Accounting Review，45(4)，654-682。  new window
48.Botosan, Christine A.(1997)。Disclosure level and the cost of equity capital。The Accounting Review，72(3)，323-349。  new window
49.Core, John E.、Guay, Wayne R.、Verdi, Rodrigo(2008)。Is Accruals Quality a Priced Risk Factor?。Journal of Accounting and Economics，46(1)，2-22。  new window
50.Lambert, Richard A.、Leuz, Christian、Verrecchia, Robert E.(2007)。Accounting Information, Disclosure, and the Cost of Capital。Journal of Accounting Research，45(2)，385-420。  new window
51.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies，22(1)，435-480。  new window
52.Leuz, Christian、Verrecchia, Robert E.(2000)。The Economic Consequences of Increased Disclosure。Journal of Accounting Research，38(Suppl.)，91-124。  new window
53.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
54.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics，5，119-149。  new window
55.Scholes, Myron、Williams, Joseph T.(1977)。Estimating Betas from Nonsynchronous Data。Journal of Financial Economics，5(3)，309-327。  new window
56.Diamond, Douglas W.、Verrecchia, Robert E.(1991)。Disclosure, Liquidity, and the Cost of Capital。The Journal of Finance，46(4)，1325-1359。  new window
57.Easton, Peter D.(2004)。PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital。The Accounting Review，79(1)，73-95。  new window
研究報告
1.Fiechter, P.、Meyer, C.(2011)。Discretionary measurement of financial assets during the 2008 financial crisis。University of Zurich。  new window
2.Capkun, V.、Collins, D. W.、Jeanjean, T.(2012)。Does Adoption of IAS/IFRS Deter Earnings Management?。University of Iowa。  new window
3.Kolev, K.(2009)。Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure。New York University。  new window
學位論文
1.Xu, X.(2013)。Fair value measurements and earnings management: Evidence from the banking industry(博士論文)。Syracuse University，New York。  new window
 
 
 
 
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