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題名:穩健特性與應計項目持續性
書刊名:管理實務與理論研究
作者:謝齊莊李淑華
作者(外文):Hsieh, Chi-chuangLee, Shu-hua
出版日期:2022
卷期:16:1
頁次:頁105-120
主題關鍵詞:條件穩健非條件穩健應計項目持續性Conditional conservatismUnconditional conservatismPersistence of accrual components
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:13
  • 點閱點閱:4
期刊論文
1.鄭哲惠、吳博欽、薛富井(20110100)。穩健會計與盈餘持續性--考慮不同組成的穩健性指標。會計評論,52,77-101。new window  延伸查詢new window
2.Bandyopadhyay, S. P.、Chen, C.、Huang, A. G.、Jha, R.(2010)。Accounting Conservatism and the Temporal Trends in Current Earnings' Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade-off between Relevance and Reliability。Contemporary Accounting Research,27(2),413-460。  new window
3.Basu, S.(2005)。Discussion of "Conditional and Unconditional Conservatism: Concepts and Modeling"。Review of Accounting Studies,10(2/3),311-321。  new window
4.Chen, L. H.、Folsom, D. M.、Paek, W.、Sami, H.(2014)。Accounting conservatism, earnings persistence and pricing multiples on earnings。Accounting Horizons,28(2),233-260。  new window
5.Beatty, A.、Weber, J.、Yu, J. J.(2008)。Conservatism and debt。Journal of Accounting and Economics,45(2/3),154-174。  new window
6.Richardson, S. A.、Sloan, R. G.、Soliman, M. T.、Tuna, İ.(2005)。Accrual reliability, earnings persistence and stock prices。Journal of Accounting and Economics,39(3),437-485。  new window
7.Beaver, W. H.、Ryan, S. G.(2000)。Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity。Journal of Accounting Research,38(1),127-148。  new window
8.Xie, H.(2001)。The mispricing of abnormal accruals。The Accounting Review,76(3),357-373。  new window
9.Dechow, P. M.、Ge, W.(2006)。The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly。Review of Accounting Studies,11(2/3),253-296。  new window
10.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
11.李淑華、謝齊莊(20150100)。應計項目持續性與穩健會計之非線性關係。會計評論,60,35-71。new window  延伸查詢new window
12.Basu, Sudipta B.(1997)。The conservatism principle and asymmetric timeliness of earnings。Journal of Accounting and Economics,24,3-37。  new window
13.Lambert, R.(2010)。Discussion of "Implications for GAAP from an analysis of positive research in accounting"。Journal of Accounting and Economics,50,287-295。  new window
14.Hui, K. W.、Matsunaga, S.、Morse, D.(2009)。The impact of conservatism on management earnings forecasts。Journal of Accounting and Economics,47(3),192-207。  new window
15.Fairfield, P. M.、Whisenant, S.、Yohn, T. L.(2003)。The differential persistence of accruals and cash flows for future operating income versus future profitability。Review of Accounting Studies,8,221-243。  new window
16.Dichev, I. D.、Tang, V. W.(2008)。Matching and the changing properties of accounting earnings over the last 40 years。The Accounting Review,83(6),1425-1460。  new window
17.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
18.Kim, M.、Kross, W.(2005)。The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing--Not Decreasing。Journal of Accounting Research,43(5),753-780。  new window
19.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
20.Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons,17(3),207-221。  new window
21.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
22.Healy, P.(1985)。The Effect of Bonus Schemes on Accounting Decisions/Comment。Journal of Accounting and Economics,7,85-107。  new window
23.Li, Y.、Zhang, J.(2015)。Conditional conservatism and persistence of accrual components。Canadian Journal of Administrative Sciences,32(1),15-29。  new window
24.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
研究報告
1.Ruch, G. W.、Taylor, G.(2011)。Accounting conservatism and its effects on financial reporting quality: A review of literature。University of Alabama。  new window
學位論文
1.Wakil, G.(2011)。Conservatism, earning persistence, and the accruals anomaly(博士論文)。Kent State University。  new window
圖書
1.金成隆、陳美惠(2012)。高等財務會計研究:理論與實證。台中:滄海書局。  延伸查詢new window
2.Scott, Willian R.(2012)。Financial accounting theory。Toronto, Ontario:Pearson。  new window
 
 
 
 
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