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題名:現金流量及應計項目之價值攸關性:考量企業生命週期
書刊名:證券市場發展季刊
作者:林宜勉廖麗凱簡民俞
作者(外文):Lin, Yi-mienLiao, Li-kaiChien, Min-yu
出版日期:2019
卷期:31:4=124
頁次:頁161-200
主題關鍵詞:價值攸關性公司評價企業生命週期營業現金流量應計項目Value relevanceValuationCorporate life cycleOperating cash flowsAccruals
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:12
  • 點閱點閱:8
期刊論文
1.Jenkins, D. S.、Kane, G. D.、Velury, U.(2004)。The impact of the corporate life-cycle on the value-relevance of disaggregated earnings components。Review of Accounting and Finance,3(4),5-20。  new window
2.Richardson, S. A.、Sloan, R. G.、Soliman, M. T.、Tuna, İ.(2006)。The implications of accounting distortions and growth for accruals and profitability。Accounting Review,81(3),713-743。  new window
3.Livnat, J.、Santicchia, M.(2006)。Cash Flows, Accruals and Future Returns。Financial Analysts Journal,62(4),48-61。  new window
4.Banker, Rajiv D.、Huang, Rong、Natarajan, Ramachandran(2009)。Incentive contracting and value relevance of earnings and cash flows。Journal of Accounting Research,47(3),647-678。  new window
5.Dopuch, N.、Seethamraju, C.、Xu, W.(2010)。The Pricing of Accruals for Profit and Loss Firms。Review of Quantitative Finance and Accounting,34(4),505-516。  new window
6.Akbar, S.、Shah, S. Z. A.、Stark, A. W.(2011)。The Value Relevance of Cash Flows, Current Accruals, and Non-current Accruals in the UK。International Review of Financial Analysis,20(5),311-319。  new window
7.DeAngelo, Harry、DeAngelo, Linda、Stulz, Rene M.(2006)。Dividend Policy and the Earned/Contributed Capital Mix: A Test of the Life-Cycle Theory。Journal of Financial Economics,81(2),227-254。  new window
8.Black, E. L.(1998)。Life-cycle impacts on the incremental value-relevance of earnings and cash flow measures。Journal of Financial Statement Analysis,4(1),40-56。  new window
9.詹家昌、許月瑜(20120900)。企業生命週期可否解釋投資與現金流量的敏感度?。中山管理評論,20(3),909-944。new window  延伸查詢new window
10.Darrough, M.、Ye, J.(2007)。Valuation of Loss Firms in a Knowledge-based Economy。Review of Accounting Studies,12(1),61-94。  new window
11.Dickinson, Victoria(2011)。Cash flow patterns as a proxy for firm life cycle。The Accounting Review,86(6),1969-1994。  new window
12.DeAngelo, Harry、DeAngelo, Linda、Stulz, René M.(2010)。Seasoned equity offerings, market timing, and the corporate lifecycle。Journal of Financial Economics,95(3),275-295。  new window
13.Joos, P.、Plesko, G.(2005)。Valuing loss firms。The Accounting Review,80(3),847-870。  new window
14.Brown, J. R.、Fazzari, S. M.、Petersen, B. C.(2009)。Financing Innovation and Growth: Cash Flow, External Equity, and the 1990s R&D Boom。The Journal of Finance,64(1),151-185。  new window
15.Collins, D. W.、Pincus, M.、Xie, H.(1999)。Equity Valuation and Negative Earnings: The Role of Book Value of Equity。The Accounting Review,74(1),29-61。  new window
16.Bonaimé, A. A.、Öztekin, Ö.、Warr, R. S.(2014)。Capital Structure, Equity Mispricing, and Stock Repurchases。Journal of Corporate Finance,26(1),182-200。  new window
17.Misund, B.、Asche, F.、Osmundsen, P.(2008)。Industry upheaval and valuation: Empirical evidence from the international oil and gas industry。The International Journal of Accounting,43(4),398-424。  new window
18.廖秀梅、陳依婷(20100500)。資訊揭露透明度、家族控制因素與盈餘價值攸關性。會計學報,2(2),1-23。new window  延伸查詢new window
19.Beaver, William H.(1968)。The Information Content of Annual Earnings Announcements。Journal of Accounting Research,6,67-92。  new window
20.Hertzel, Michael G.、Li, Zhi(2010)。Behavioral and rational explanations of stock price performance around SEOs: Evidence from a decomposition of market-to-book ratios。Journal of Financial and Quantitative Analysis,45(4),935-958。  new window
21.Abdullah, A. A.、Saleh, N. M.(2014)。Impact of Firms' Life-Cycle on Conservatism: the Malaysian Evidence。Procedia --Social and Behavioral Sciences,145,18-28。  new window
22.Beaver, W. H.(1982)。Financial Reporting: An Accounting Revolution。The Journal of Finance,37(3),895-898。  new window
23.Clinch, G.、Sidhu, B.、Sin, S.(2002)。The Usefulness of Direct and Indirect Cash Flow Disclosures。Review of Accounting Studies,7(4),383-404。  new window
24.Charitou, M.(2012)。Earnings Volatility and the Role of Cash Flows in the Capital Markets: Empirical Evidence。International Journal of Business and Social Research,2(2),12-19。  new window
25.Jan, C. L.、Ou, J. A.(2012)。Negative-Book-Value Firms and Their Valuation。Accounting Horizons,26(1),91-110。  new window
26.Khanna, M.(2014)。Value Relevance of Accounting Information: An Empirical Study of Selected Indian Firms。International Journal of Scientific and Research Publications,4(10),1-6。  new window
27.LaGore, W. D.、McCombs, G. B.(2009)。The Value Relevance of Industry and Firm Cash Flows and Accruals。The Journal of American Academy of Business,14(2),47-56。  new window
28.Kim, J. Y.、Key, K. G.(2014)。Changes in Accounting Information Value Relevance and Cash Flow Prediction: Evidence from Korea。International Journal of Business and Social Science,5(9),1-11。  new window
29.Sin, S.、Watts, E.(2000)。The Information Content of Losses: Shareholder Liquidation Option and Earnings Reversals。Australian Journal of Management,25(3),327-338。  new window
30.Saleh, F. K.、Madrakian, H.、Bigdeli, M. T. Z.(2013)。The Impact of Life Cycle on the Value-Relevance of Cash Flows Versus Accrual Financial Information: An Empirical Study Based on Tehran Stock Exchange。Management Science Lettes,3(8),2251-2258。  new window
31.Rhodes-Kropf, Matthew、Robinson, David T.、Viswanathan, S.(2005)。Valuation waves and merger activity: The empirical evidence。Journal of Financial Economics,77(3),561-603。  new window
32.Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(1998)。Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health。Journal of Accounting and Economics,25(1),1-34。  new window
33.Collins, Daniel W.、Maydew, Edward L.、Weiss, Ira S.(1997)。Changes in the Value-relevance of Earnings and Book Values over the past Forty Years。Journal of Accounting and Economics,24(1),39-67。  new window
34.Hayn, Carla(1995)。The information content of losses。Journal of Accounting and Economics,20(2),125-153。  new window
35.Anthony, Joseph H.、Ramesh, K.(1992)。Association between accounting performance measures and stock prices: a test of the life cycle hypothesis。Journal of Accounting and Economics,15(2/3),203-227。  new window
36.Baker, Malcolm P.、Wurgler, Jeffrey(2002)。Market Timing and Capital Structure。The Journal of Finance,57(1),1-32。  new window
37.Sloan, Richard Geoffrey(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review,71(3),289-315。  new window
38.Gore, R.、Stott, D. M.(1998)。Toward a more informative measure of operating performance in the REIT industry: Net income vs. funds from operations。Accounting Horizons,12(4),323-339。  new window
研究報告
1.Jan, C. L.、Ou, J. A.(1995)。The Role of Negative Earnings in the Valuation of Equity Stocks。Santa Clara University。  new window
圖書
1.林惠玲、陳正倉(2014)。基礎統計學:觀念與應用。台北:雙葉書廊有限公司。  延伸查詢new window
2.Bender, R.、Ward, K.(2002)。Corporate Financial Strategy。Burlington, MA:Butterworth Heinemann。  new window
 
 
 
 
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