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題名：公允價值模式與成本模式之價值攸關性--投資性不動產之研究
書刊名：管理資訊計算
作者：蕭哲芬／蔡秋田／趙雅儀／蘇育德
作者(外文)：Hsiau, Chi-fen／Tsai, Chiu-tien／Chao, Ya-yi／Su, Yu-de
出版日期：2022
卷期：11:特刊1
頁次：頁137-146
主題關鍵詞：投資性不動產；認列入帳；附註揭露；價值攸關性；IFRS；Investment property；Fair value model；Cost model；Value relevance
原始連結：連回原系統網址new window
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  • 點閱點閱:3
期刊論文
1.Barth, M. E.、Clinch, G. J.、Shibano, T.(2003)。Market effects of recognition and disclosure。Journal of Accounting Research，41(4)，581-609。  new window
2.Davis-Friday, P. Y.、Liu, C.-S.、Mittelstaedt, H. F.(2004)。Recognition and disclosure reliability: Evidence from SFAS No. 106。Contemporary Accounting Research，21(2)，399-429。  new window
3.Dechow, P. M.、Hutton, A. P.、Sloan, R. G.(1999)。An empirical assessment of the residual income valuation model。Journal of Accounting and Economics，26，1-34。  new window
4.Kothari, S. P.、Zimmerman, Jerold L.(1995)。Price and return models。Journal of Accounting & Economics，20(2)，155-192。  new window
5.Aboody, D.(1996)。Recognition versus disclosure in the oil and gas industry。Journal of Accounting Research，34(Supplement)，21-32。  new window
6.Muller, M. A.、Riedl, E. J.、Sellhorn, T.(2015)。Recognition versus disclosure of fair values。The Accounting Review，90(6)，2411-2447。  new window
7.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research，11(2)，661-687。  new window
8.Kusano, M.(2019)。Recognition versus disclosure of finance leases: Evidence from Japan。Journal of Business Finance & Accounting，46(1/2)，159-182。  new window
9.Kusano, M.(2020)。Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan。Journal of International Accounting Research，19，133-160。  new window
10.Trotman, K. T.、Zimmer, I. R.(1986)。Revenue recognition in the construction industry: An experimental study。Abacus，22，136-147。  new window
11.Amir, E.(1993)。The market valuation of accounting information: the case of postretirement benefits other than pensions。The Accounting Review，68(4)，703-724。  new window
12.Cotter, J.、Zimmer, I.(2003)。Disclosure versus recognition: The case of asset revaluations。Asia-Pacific Journal of Accounting and Economics，10，81-99。  new window
13.Davis-Friday, Paquita Y.、Folami, L. B.、Liu, Chao-Shin、Mittelstaedt, H. Fred(1999)。The Value Relevance of Financial Statement Recognition vs. Disclosure: Evidence from SFAS No. 106。The Accounting Review，74(4)，403-423。  new window
14.Hirshleifer, David、Teoh, Siew Hong(2003)。Limited attention, information disclosure, and financial reporting。Journal of Accounting and Economics，36(1-3)，337-386。  new window
15.Hirst, D. Eric、Hopkins, Patrick E.(1998)。Comprehensive Income Reporting and Analysts' Valuation Judgments。Journal of Accounting Research，36，47-75。  new window
研究報告
1.Ahmed, A. A.、Kilic, E.、Lobo, G. J.(2005)。Does recognition versus disclosure matters? Evidence from value-relevance of banks' recognized and disclosed derivative financial instruments。Syracuse University。  new window
2.Israeli, D.(2014)。Recognition versus disclosure: Evidence from fair value of investment property。Interdisciplinary Center (IDC)。  new window
 
 
 
 
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