:::

詳目顯示

回上一頁
題名:Asymmetric Valuation Adjustments in Accumulated Other Comprehensive Income
書刊名:臺大管理論叢
作者:葉疏王全三
作者(外文):Yeh, ShuWang, Chuan-san
出版日期:2020
卷期:30:2
頁次:頁135-173
主題關鍵詞:公允價值調整其他綜合損益帳面價值Fair value adjustmentOther comprehensive incomeBook value
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(2) 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:2
  • 共同引用共同引用:0
  • 點閱點閱:5
期刊論文
1.Rees, L. L.、Shane, Philip B.(2012)。Academic research and standard-setting: The case of other comprehensive income。Accounting Horizons,26(4),789-815。  new window
2.Biddle, Gary C.、Choi, Jong-Hag(2006)。Is Comprehensive Income Useful?。Journal of Contemporary Accounting & Economics,2(1),1-32。  new window
3.Nelson, K. K.(1996)。Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107。The Accounting Review,71(2),161-182。  new window
4.Eccher, Elizabeth A.、Ramesh, K.、Thiagarajan, S. R.(1996)。Fair value disclosures by bank holding companies。Journal of Accounting & Economics,22(1-3),79-117。  new window
5.Di Giuli, Alberta、Kostovetsky, Leonard(2014)。Are red or blue companies more likely to go green? Politics and corporate social responsibility。Journal of Financial Economics,111(1),158-180。  new window
6.Barth, M. E.、Gomez-Biscarri, J.、Kasznik, R.、López-Espinosa, G.(2017)。Bank earnings and regulatory capital management using available for sale securities。Review of Accounting Studies,22(4),1761-1792。  new window
7.Jones, Thomas M.(1995)。Instrumental stakeholder theory: A synthesis of ethics and economics。The Academy of Management Review,20(2),404-437。  new window
8.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。  new window
9.Atkins, B.(2006)。Corporate social responsibility: Is it "irresponsibility"?。Corporate Governance Advisor,14,28-29。  new window
10.Chung, S. G.、Goh, B. W.、Ng, J.、Yong, K. O.(2017)。Voluntary fair value disclosures beyond SFAS 157's three-level estimates。Review of Accounting Studies,22(1),430-468。  new window
11.Demerjian, P. R.(2011)。Accounting standards and debt covenants: Has the 'balance sheet approach' damaged the balance sheet?。Journal of Accounting and Economic,52(2/3),178-202。  new window
12.Garcia, O.(1983)。A stochastic differential equation model for the height growth of forest stands。Biometrics,39(4),1059-1072。  new window
13.Givoly, D.、Hayn, C.、Katz, S.(2017)。The changing relevance of accounting information to debt holders over time。Review of Accounting Studies,22(1),64-108。  new window
14.Graham, R. C.、Lin, K. C.(2018)。The influence of other comprehensive income on discretionary expenditures。Journal of Business Finance & Accounting,45(1/2),72-91。  new window
15.Imam, Shahed、Barker, Richard、Clubb, Colin(2008)。The use of valuation models by UK investment analysts。European Accounting Review,17(3),503-535。  new window
16.Lipe, Robert C.(1986)。The information contained in the components of earnings。Journal of Accounting Research,24,37-64。  new window
17.Rayburn, Judy(1986)。The association of operating cash flow and accruals with security returns。Journal of Accounting Research,24(supplement),112-133。  new window
18.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
19.Anderson, Mark C.、Banker, Rajiv D.、Janakiraman, Surya N.(2003)。Are Selling, General, and Administrative Costs "Sticky"?。Journal of Accounting Research,41(1),47-63。  new window
20.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
21.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
22.Beaver, William、Lambert, Richard、Morse, Dale(1980)。The information content of security prices。Journal of Accounting and Economics,2(1),3-28。  new window
23.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
24.MacKinnon, James G.、Davidson, Russell(1981)。Several Tests for Model Specification in the Presence of Alternative Hypotheses。Econometrica,49(3),781-793。  new window
25.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
26.Dechow, Patricia M.、Shakespeare, Catherine(2009)。Do managers time securitization transactions to obtain accounting benefits?。The Accounting Review,84(1),99-132。  new window
27.Dhaliwal, D.、Subramanyam, K. R.、Trezevant, R.(1999)。Is comprehensive Income Superior to Net Income as a Measure of Firm Performance?。Journal of Accounting & Economics,26(1-3),43-67。  new window
28.Durbin, J.、Watson, G. S.(1951)。Testing for Serial Correlation in Least Squares Regression。Biometrika,38(1/2),159-177。  new window
29.Ertimur, Yonca、Livnat, Joshua、Martikainen, Minna(2003)。Differential market reactions to revenue and expense surprises。Review of Accounting Studies,8(2/3),185-212。  new window
30.Fairfield, P.、Sweeney, R.、Yohn, T.(1996)。Accounting Classification and the Predictive Content of Earnings。The Accounting Review,71(3),337-355。  new window
31.Givoly, Dan、Hayn, Carla K.(2000)。The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?。Journal of Accounting & Economics,29(3),287-320。  new window
32.Hayn, Carla(1995)。The information content of losses。Journal of Accounting and Economics,20(2),125-153。  new window
33.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
34.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。  new window
35.Holthausen, Robert W.、Watts, Ross L.(2001)。The relevance of the value-relevance literature for financial accounting standard setting。Journal of Accounting and Economics,31(1-3),3-75。  new window
36.Kim, Yongtae、Park, Myung Seok、Wier, Benson(2012)。Is earnings quality associated with corporate social responsibility?。The Accounting Review,87(3),761-796。  new window
37.Kothari, S. P.、Ramanna, Karthik、Skinner, Douglas J.(2010)。Implications for GAAP from an analysis of positive research in accounting。Journal of Accounting and Economics,50(2/3),246-286。  new window
38.Laux, C.、Leuz, C.(2009)。The crisis of fair-value accounting: Making sense of the recent debate。Accounting, Organizations and Society,34(6/7),826-834。  new window
39.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research,11(2),661-687。  new window
40.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
41.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
42.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
43.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
會議論文
1.O'Brien, J.(2005)。Relevance and reliability of fair values: Discussion of issues raised in "fair value accounting for financial instruments: Some implications for bank regulation"。The workshop of the Accounting Risk Management and Prudential Regulation。Basel。  new window
圖書
1.Belsley, D. A.、Kuh, E.、Welsch, R. E.(1980)。Regression diagnostics: Identifying influential data and sources of collinearity。John Wiley & Sons。  new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
其他
1.KLD Research & Analytics, Inc.(2006)。Getting Started with KLD Stats and KLD's Ratings Definitions,Boston, MA:KLD Research & Analytics, Inc.。,https://libapp.lib.ncku.edu.tw/libref/english/lib/Getting_Started_With_KLD_STATS.pdf。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
QR Code
QRCODE