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題名:公司報導之未使用產能成本與市場評價
書刊名:證券市場發展季刊
作者:蔡柳卿 引用關係楊朝旭朱雅菁許慧雯 引用關係
作者(外文):Tsai, Liu-chingYoung, Chaur-shiuhChu, Ya-chingHsu, Hui-wen
出版日期:2023
卷期:35:1=137
頁次:頁103-162
主題關鍵詞:未使用產能市場評價國際會計準則第2號Unused capacityMarket valuationIAS No. 2
原始連結:連回原系統網址new window
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  • 共同引用共同引用:75
  • 點閱點閱:1
期刊論文
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4.Bartov, E.、Goldberg, S. R.、Kim, M.(2005)。Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective。Journal of Accounting, Auditing and Finance,20(2),95-119。  new window
5.Song, Chang Joon、Thomas, Wayne B.、Yi, Han(2010)。Value relevance of FAS No. 157 fair value hierarchy information and the impact of corporate governance mechanisms。The Accounting Review,85(4),1375-1410。  new window
6.Hubbard, Robert Glenn(1998)。Capital-Market Imperfections and Investment。Journal of Economic Literature,36(1),193-225。  new window
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16.林嬋娟、王瑄、葛俊佑(20130100)。金融商品重分類和歷史盈餘平穩化行為之關聯與市場反應。會計評論,56,39-73。new window  延伸查詢new window
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21.Banker, Rajiv D.、Byzalov, Dmitri(2014)。Asymmetric cost behavior。Journal of Management Accounting Research,26(2),43-79。  new window
22.Krishnan, Gopal V.、Visvanathan, Gnanakumar(2008)。Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism。Contemporary Accounting Research,25(3),827-858。  new window
23.Mandelker, G. N.、Rhee, S. G.(1984)。The Impact of the Degrees of Operating and Financial Leverage on Systematic Risk of Common Stock。Journal of Financial and Quantitative Analysis,19(1),45-57。  new window
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28.Knyazeva, A.、Knyazeva, D.、Masulis, R. W.(2013)。The supply of corporate directors and board independence。The Review of Financial Studies,26(6),1561-1605。  new window
29.Rajgopal, S.、Venkatachalam, M.、Kotha, S.(2003)。The value relevance of network advantages: The case of e-commerce firms。Journal of Accounting Research,41(1),135-162。  new window
30.Campbell, J. L.、Chen, H.、Dhaliwal, D. S.、Lu, H. M.、Steele, L. B.(2014)。The information content of mandatory risk factor disclosures in corporate filings。Review of Accounting Studies,19(1),396-455。  new window
31.張瑀珊(20141000)。存貨財會準則公報修訂對財報價值攸關性之影響。管理與系統,21(4),641-666。new window  延伸查詢new window
32.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review,76(2),323-329。  new window
33.葉銀華、周欣宜(20160300)。Corporate Governance in Taiwan: A Survey。經濟論文叢刊,44(1),127-184。new window  延伸查詢new window
34.La Porta, Rafael、Lopez-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1999)。The Quality of Government。The Journal of Law, Economics, and Organization,15(1),222-279。  new window
35.范宏書、林彥廷、陳慶隆(20171000)。財稅差異與會計資訊價值攸關性。管理與系統,24(4),539-564。new window  延伸查詢new window
36.Manchiraju, H.、Hamlen, S.、Kross, W.、Suk, I.(2016)。Fair value gains and losses in derivatives and CEO compensation。Journal of Accounting, Auditing & Finance,31(3),311-338。  new window
37.Irvine, P. J.、Park, S. S.、Yıldızhan, Ç.(2016)。Customer-base concentration, profitability, and the relationship life cycle。The Accounting Review,91(3),883-906。  new window
38.Goh, B. W.、Li, D.、Ng, J.、Yong, K. O.(2015)。Market Pricing of Banks' Fair Value Assets Reported under SFAS 157 since the 2008 Financial Crisis。Journal of Accounting and Public Policy,34(2),129-145。  new window
39.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics,20(1/2),293-315。  new window
40.蔡柳卿、楊朝旭、陳家慧(20170300)。強制分類移轉重要嗎?--從投資人觀點看新十號公報之存貨跌價損失重分類。證券市場發展季刊,29(1)=113,1-55。new window  延伸查詢new window
41.Chen, H. F. J.、Kacperczyk, M.、Ortiz-Molina, H.(2011)。Labor Unions, Operating Flexibility, and the Cost of Equity。Journal of Financial and Quantitative Analysis,46(1),25-58。  new window
42.Johnson, Simon、Boone, Peter D.、Breach, Alasdair、Friedman, Eric(2000)。Corporate Governance in the Asian Financial Crisis。Journal of Financial Economics,58(1/2),141-186。  new window
43.Bushman, Robert M.、Smith, Abbie J.(2001)。Financial accounting information and corporate governance。Journal of Accounting and Economics,32(1-3),237-333。  new window
44.Choi, Jongmoo Jay、Park, Sae Woon、Yoo, Sean Sehyun(2007)。The value of outside directors: evidence from corporate governance reform in Korea。Journal of Financial and Quantitative Analysis,42(4),941-962。  new window
45.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
46.Kosnik, Rita D.(1987)。Greenmail: A study of board performance in corporate governance。Administrative Science Quarterly,32(2),163-185。  new window
47.Richardson, Scott(2006)。Over-investment of free cash flow。Review of Accounting Studies,11(2/3),159-189。  new window
48.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  new window
49.Gaver, Jennifer J.、Gaver, Kenneth M.(1993)。Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies。Journal of Accounting and Economics,16(1-3),125-160。  new window
50.Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics,32(3),263-292。  new window
51.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。  new window
52.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
53.Barth, M. E.、Landsman, W. R.、Lang, M. H.(2008)。International Accounting Standards and Accounting Quality。Journal of Accounting Research,46(3),467-498。  new window
54.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
55.Hayn, Carla(1995)。The information content of losses。Journal of Accounting and Economics,20(2),125-153。  new window
56.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
57.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research,11(2),661-687。  new window
58.Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(2001)。The relevance of the value relevance literature for financial accounting standard setting: another view。Journal of Accounting and Economics,31(1-3),77-104。  new window
59.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics,40(2),185-211。  new window
60.Kim, K.、Mauldin, E.、Patro, S.(2014)。Outside directors and board advising and monitoring performance。Journal of Accounting and Economics,57(2/3),110-131。  new window
61.Tobin, James(1969)。A General Equilibrium Approach to Monetary Theory。Journal of Money, Credit and Banking,1(1),15-29。  new window
62.Cahan, S. F.、De Villiers, C.、Jeter, D. C.、Naiker, V.、Van Staden, C. J.(2016)。Are CSR Disclosures Value Relevant? Cross-country Evidence。European Accounting Review,25(3),579-611。  new window
63.陳振遠、張智堯、王蘭芬、李文智(20050600)。應用Ohlson會計評價模型探究公司治理之價值攸關性--以臺灣上市公司電子業為例。臺大管理論叢,15(2),123-141。new window  延伸查詢new window
64.Dhaliwal, D.、Michas, P. N.、Naiker, V.、Sharma, D.(2020)。Greater reliance on major customers and auditor going-concern opinions。Contemporary Accounting Research,37(1),160-188。  new window
65.沈中華、陳錦村、吳孟紋(20050200)。更早期預警模型:臺灣銀行道德指標的建立及影響。管理學報,22(1),1-28。new window  延伸查詢new window
66.Claessens, Stijn、Djankov, Simeon、Fan, Joseph P. H.、Lang, Larry H. P.(2002)。Disentangling the Incentive and Entrenchment Effects of Large Shareholdings。The Journal of Finance,57(6),2741-2771。  new window
67.Yeh, Yin-Hua、Woidtke, Tracie(2005)。Commitment or Entrenchment?: Controlling Shareholders and Board Composition。Journal of Banking and Finance,29(7),1857-1885。  new window
68.Cotter, James F.、Shivdasani, Anil、Zenner, Marc(1997)。Do Independent Directors Enhance Target Shareholder Wealth during Tender Offers?。Journal of Financial Economics,43(2),195-218。  new window
69.Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance,48(3),831-880。  new window
70.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(2002)。Investor protection and corporate valuation。The Journal of Finance,57(3),1147-1170。  new window
71.Shin, Hyun-Han、Stulz, René M.(1998)。Are Internal Capital Markets Efficient?。The Quarterly Journal of Economics,113(2),531-552。  new window
72.Weisbach, Michael S.(1988)。Outside directors and CEO turnover。Journal of Financial Economics,20(1/2),431-460。  new window
73.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。  new window
74.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。  new window
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76.Aboody, David、Lev, Baruch(1998)。The Value Relevance of Intangibles: The Case of Software Capitalization。Journal of Accounting Research,36(Supplement),161-191。  new window
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80.Balachandran, K. R.、Li, S. H.、Radhakrishnan, S.(2007)。A Framework for Unused Capacity: Theory and Empirical Analysis。Journal of Applied Management Accounting Research,5(1),21-38。  new window
81.Barth, M. E.、Li, K.、McClure, C.(2023)。Evolution in Value Relevance of Accounting Information。The Accounting Review,98(1),1-28。  new window
82.Young, C. S.、Peng, C. W.、Chien, C. C.、Tsai, L. C.(2014)。Does SFAS No. 151 Trigger More Overproduction?。Journal of Management Accounting Research,26(1),121-143。  new window
83.Whelan, C.(2008)。The Value-Relevance of Corporate Governance: Australian Evidence。Corporate Ownership and Control,6(1/2),292-300。  new window
84.Xu, W.、Anandarajan, A.、Curatola, A.(2011)。The Value Relevance of Goodwill Impairment。Research in Accounting Regulation,23(2),145-148。  new window
85.Poddar, S.(2003)。Excess capacity: A note。Keio Economic Studies,40(1),75-83。  new window
86.Moumen, N.、Othman, H. B.、Hussainey, K.(2015)。The Value Relevance of Risk Disclosure in Annual Reports: Evidence from MENA Emerging Markets。Research in International Business and Finance,34,177-204。  new window
87.Park, H. Y.、Chae, S. J.、Cho, M. K.(2016)。Controlling Shareholders' Ownership Structure, Foreign Investors' Monitoring, and Investment Efficiency。Investment Management and Financial Innovations,13(3),159-170。  new window
88.Bloomfield, M.、Gipper, B.、Kepler, J. D.、Tsui, D.(2021)。Cost Shielding in Executive Bonus Plans。Journal of Accounting and Economics,72(2/3)。  new window
89.Buchheit, S.(2003)。Reporting the Cost of Capacity。Accounting, Organizations and Society,28(6),549-565。  new window
90.Chang, H.、Hall, C, M.、Paz, M. T.(2021)。Suppliers' Product Market Competition, Customer Concentration, and Cost Structure。Journal of Management Accounting Research,33(3),9-27。  new window
91.DeBruine, M.、Sopariwala, P. R.(1994)。The Use of Practical Capacity for Better Management Decisions。Journal of Cost Management,8(1),25-31。  new window
92.Feng, C.、Fay, S.、Kashmiri, S.(2022)。The Value Relevance of Descriptive R&D Intensity。Journal of Business Research,139,1394-1407。  new window
93.Holzhacker, M.、Krishnan, R.、Mahlendorf, M. D.(2015)。The Impact of Changes in Regulation on Cost Behavior。Contemporary Accounting Research,32(2),534-566。  new window
94.Jifri, K. A.、Citron, D.(2009)。The Value-Relevance of Financial Statement Recognition versus Note Disclosure: Evidence from Goodwill Accounting。European Accounting Review,18(1),123-140。  new window
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96.Plumlee, M.、Brown, D.、Hayes, R. M.、Marshall, R. S.(2015)。Voluntary environmental disclosure quality and firm value: Further evidence。Journal of Accounting and Public Policy,34(4),336-361。  new window
97.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review,71(4),443-465。  new window
會議論文
1.Gupta, M.、Randall, T.、Wu, A.(2003)。The Economic Impact of Congestion and Capacity Utilization: An Empirical Examination。AAA Annual Meeting。  new window
2.Kahl, M.、Lunn, J.、Nilsson, M.(2019)。Operating Leverage and Corporate Financial Policies。  new window
研究報告
1.Chambers, D.(1996)。The information content of negative earnings and its relation with initial-loss persistence。University of Illinois Urbana-Champaign。  new window
2.Carcello, J. V.、Hollingsworth, C. W.、Klein, A.、Neal, T. L.(2006)。Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management。  new window
3.Jorgensen, B.、Sadka, G.、Li, J.(2009)。Capacity Constraints, Profit Margins and Stock Returns。  new window
圖書
1.Brealey, Richard A.、Myers, Stewart C.、Allen, Franklin(2008)。Principles of Corporate Finance。McGraw Hill。  new window
2.Horngren, C. T.、Foster, G.、Datar, S. M.(1997)。Cost Accounting: A Managerial Emphasis。Prentice-Hall International Limited。  new window
3.Pfeffer, Jeffrey、Salancik, Gerald R.(2003)。The External Control of Organizations: A Resource Dependence Perspective。Stanford University Press。  new window
4.Balakrishnan, R.、Sivaramakrishnan, K.、Sprinkle, G.(2008)。Managerial Accounting。John Wiley & Sons。  new window
5.Van Horne, J. C.(2001)。Financial Management and Policy。Prentice Hall。  new window
6.McNair, C. J.、Vangermeersch, R.(1996)。Management Accounting Guideline 42: Measuring the Cost of Capacity。The Society of Management Accountants of Canada。  new window
7.Garrison, R.、Noreen, E.、Brewer, P.(2021)。Managerial Accounting。McGraw-Hill。  new window
8.Garrison, R.、Noreen, E.、Brewer, P.(2018)。Managerial Accounting。McGraw-Hill。  new window
9.Hansen, D. R.、Mowen, M. M.(1994)。Management Accounting。South-Western Publishing Co。  new window
10.Klammer, T. P.(1996)。Capacity Measurement & Improvement: A Manager's Guide to Evaluating and Optimizing Capacity Productivity。Irwin Professional Publishing。  new window
11.Horngren, C. T.、Datar, S. M.、Rajan, M. V.(2015)。Cost Accounting: A Managerial Emphasis。Prentice Hall。  new window
 
 
 
 
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