:::

詳目顯示

回上一頁
題名:Do Rating Agencies Value Accounting Conservatism? International Evidence
書刊名:會計審計論叢
作者:陳宇紳鄭振興盧來財苗斌
作者(外文):Chen, Vincent Y. S.Cheng, Agnes CSLoh, AlfredMiao, Bin
出版日期:2019
卷期:9:1
頁次:頁1-41
主題關鍵詞:信用評等機構會計穩健性債權人權利法規執行Credit rating agencyConservatismCreditor rightLegal enforcement
原始連結:連回原系統網址new window
相關次數:
  • 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:0
  • 點閱點閱:4
期刊論文
1.Han, S.、Kang, T.、Salter, S.、Yoo, Y. K.(2010)。A Cross Country Study on the Effects of National Culture on Earnings Management。Journal of International Business Studies,41(1),123-141。  new window
2.Hand, John R. M.、Holthausen, Robert W.、Leftwich, Richard W.(1992)。The Effect of Bond Rating Agency Announcements on Bond and Stock Prices。The Journal of Finance,47(2),733-752。  new window
3.Ball, Ray(2001)。Infrastructure requirements for an economically efficient system of public financial reporting and disclosure。Brookings-Wharton Papers on Financial Services,2001,127-169。  new window
4.West, R. R.(1973)。Bond Ratings, Bond Yields and Financial Regulation: Some Findings。Journal of Law and Economics,16(1),159-168。  new window
5.Watts, Ross L.、Zimmerman, Jerold L.(1983)。Agency Problems, Auditing, and the Theory of the Firm: Some Evidence。The Journal of Law & Economics,26(3),613-633。  new window
6.Djankov, Simeon、McLiesh, Caralee、Shleifer, Andrei(2007)。Private Credit in 129 Countries。Journal of Financial Economics,84(2),299-329。  new window
7.Partnoy, Frank(1999)。The Siskel and Ebert of Financial Markets?: Two Thumbs Down for the Credit Rating Agencies。Washington University Law Quarterly,77(3),619-715。  new window
8.Roychowdhury, S.、Watts, R. L.(2007)。Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting。Journal of Accounting and Economics,44(1/2),2-31。  new window
9.Givoly, Dan、Hayn, Carla K.、Natarajan, Ashok(2007)。Measuring reporting conservatism。The Accounting Review,82(1),65-106。  new window
10.Sufi, A.(2009)。The real effects of debt certification: Evidence from the introduction of bank loan ratings。The Review of Financial Studies,22(4),1659-1691。  new window
11.Kisgen, D. J.、Strahan, P. E.(2010)。Do Regulations Based on Credit Ratings Affect a Firm's Cost of Capital?。Review of Financial Studies,23(12),4324-4347。  new window
12.Goh, Jeremy C.、Ederington, Louis H.(1993)。Is a Bond Rating Downgrade Bad News, Good News, or No News for Stockholders?。Journal of Finance,48(5),2001-2008。  new window
13.Holthausen, Robert W.、Leftwich, Richard W.(1986)。The effect of bond rating changes on common stock prices。Journal of Financial Economics,17(1),57-90。  new window
14.Penman, S. H.、Zhang, X. J.(2002)。Accounting conservatism, the quality of earnings, and stock returns。The Accounting Review,77(2),237-264。  new window
15.Francis, J. R.、Martin, X.(2010)。Acquisition profitability and timely loss recognition。Journal of Accounting and Economics,49(1/2),161-178。  new window
16.Qiang, X.(2007)。The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level。The Accounting Review,82(3),759-796。  new window
17.Kothari, Sagar P.、Shu, Susan、Wysocki, Peter D.(2009)。Do managers withhold bad news?。Journal of Accounting Research,47(1),241-276。  new window
18.Bushman, Robert M.、Piotroski, Joseph D.(2006)。Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions。Journal of Accounting and Economics,42(1/2),107-148。  new window
19.Zhang, Jieying(2008)。The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers。Journal of Accounting and Economics,45(1),27-54。  new window
20.Nikolaev, V. V.(2010)。Debt Covenants and Accounting Conservatism。Journal of Accounting Research,48(1),137-176。  new window
21.Khan, Mozaffar、Watts, Ross L.(2009)。Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism。Journal of Accounting and Economics,48(2/3),132-150。  new window
22.Djankov, S.、Hart, O.、McLiesh, C.、Shleifer, A.(2008)。Debt Enforcement around the World。Journal of Political Economy,116(6),1105-1149。  new window
23.Chan, Ann L.-C.、Hsu, Audrey W.-H.(2013)。Corporate pyramids, conservatism and cost of debt: Evidence from Taiwan。The International Journal of Accounting,48(3),390-413。  new window
24.Kraft, P.(2015)。Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads。Accounting Review,90(2),641-674。  new window
25.Ball, R.、Robin, A.、Sadka, G.(2008)。Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism。Review of Accounting Studies,13(2/3),168-205。  new window
26.Diamond, D. W.(1984)。Financial Intermediation and Delegated Monitoring。Review of Economic Studies,51(3),393-414。  new window
27.García Lara, Juan Manuel、Osma, B. Garcia、Penalva, F.(2011)。Conditional conservatism and cost of capital。Review of Accounting Studies,16(2),247-271。  new window
28.Ball, Ray、Kothari, S. P.、Robin, Ashok(2000)。The effect of international institutional factors on properties of accounting earnings。Journal of Accounting and Economics,29(1),1-51。  new window
29.Brown, Kareen、Chen, Vincent Y. S.、Kim, Myungsun(2015)。Earnings management through real activities choices of firms near the investment: Speculative grade borderline。Journal of Accounting and Public Policy,34(1),74-94。  new window
30.Liu, P.、Thakor, A. V.(1984)。Interest Yields, Credit Ratings, and Economic Characteristics of State Bonds: An Empirical Analysis: Note。Journal of Money, Credit and Banking,16(3),344-351。  new window
31.Agarwal, S.、Chen, V. Y. S.、Zhang, W.(2016)。The information value of credit rating action reports: A textual analysis。Management Science,62(8),2218-2240。  new window
32.Ahmed, A. S.、Billings, B. K.、Morton, R. M.、Harris, M. S.(2002)。The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt cost。The Accounting Review,77(4),867-890。  new window
33.Guay, W.、Verrecchia, R.(2006)。Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)。Journal of Accounting and Economics,42(1/2),149-165。  new window
34.Holthausen, R. W.(2003)。Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting。Journal of Accounting and Economics,36(1-3),271-283。  new window
35.Liao, S.(2015)。Outside blockholders' monitoring of management and debt financing。Contemporary Accounting Research,32(4),1373-1404。  new window
36.Wittenberg-Moerman, R.(2008)。The role of information asymmetry and financial reporting quality in debt contracting: Evidence from the secondary loan market。Journal of Accounting and Economics,46(2/3),240-260。  new window
37.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。  new window
38.LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review,83(2),447-478。  new window
39.Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons,17(3),207-221。  new window
40.Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics,69(3),505-527。  new window
41.Blume, M. E.、Lim, F.、MacKinlay, A. C.(1998)。The Declining Credit Quality of U.S. Corporate Debt: Myth or Reality?。The Journal of Finance,53(4),1389-1413。  new window
42.Beaver, W. H.、Ryan, S. G.(2005)。Conditional and unconditional conservatism: Concepts and modeling。Review of Accounting Studies,10(2/3),269-309。  new window
43.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1998)。Law and Finance。Journal of Political Economy,106(6),1113-1155。  new window
44.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review,76(2),323-329。  new window
45.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。  new window
46.Djankov, Simeon、La Porta, Rafael、Lopez-de-Silanes, Florencio、Shleifer, Andrei(2008)。The Law and Economics of Self-Dealing。Journal of Financial Economics,88(3),430-465。  new window
研究報告
1.Guay, W. R.、Verrecchia, R. E.(2007)。Conservative disclosure。University of Pennsylvania。  new window
圖書
1.U.S. Congress(2010)。Dodd-Frank Wall Street Reform and Consumer Protection Act. Public Law 111-203 [H.R. 4173]。Washington, DC:Government Printing Office。  new window
2.Securities and Exchange Commission(2003)。Report on the role and function of credit rating agencies in the operation of the securities markets. As Required by Section 702(b) of the Sarbanes-Oxley Act of 2002。Washington, DC:Government Printing Office。  new window
3.Securities and Exchange Commission(2008)。Summary report of issues identified in the commission staff's examinations of select credit rating agencies。Washington, DC:Government Printing Office。  new window
4.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
其他
1.Standard & Poor's(2007)。Standard & Poor's encyclopedia of analytical adjustments for corporate entities,https://www.nact.org/sponsorPubs/S&P_encyclopedia_of_analytical_adjustments.pdf。  new window
2.Standard & Poor's(2008)。Corporate ratings criteria 2008,https://www.standardandpoors.com/en_US/web/guest/article/-/view/type/HTML/id/878148。  new window
3.Securities and Exchange Commission(2005)。Definition of Nationally Recognized Statistical Rating Organization,Washington, DC:Government Printing Office。(Release Nos. 33-8570, 34-51572)。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
QR Code
QRCODE