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題名:選擇性新會計準則實施時點對策略性會計報導與資訊攸關性的影響
作者:陳慶隆
書刊名:財務會計實證研究:盈餘品質與價值攸關性
頁次:59-92
出版日期:2012
出版項:臺中:滄海
主題關鍵詞:會計準則策略性會計報導資訊攸關性
學門:管理學
資料類型:專書論文
相關次數:
  • 被引用次數被引用次數:期刊(0) 博士論文(1) 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:0
  • 點閱點閱:3
期刊論文
1.Gujarathi, Mahendra R.、Hoskin, Robert E.(1992)。Evidence of Earnings Management by the Early Adopters of SFAS 96。Accounting Horizon,6(4),18-31。  new window
2.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Choices。Journal of Accounting & Economics,7(1/3),85-107。  new window
3.Velury, U.(2002)。Earnings Management and the Reporting of Negative Special Items。Accounting Enquiries,11,127-154。  new window
4.King, Raymond D.、Langli, John Christian(1998)。Accounting Diversity and Firm Valuation。International Journal of Accounting,33(5),529-568。  new window
5.Rees, Lynn、Gill, Susan、Gore, Richard(1996)。An Investigation of Asset Write-downs and Concurrent Abnormal Accruals。Journal of Accounting Research,34(Suppl.),157-169。  new window
6.Arce, Miguel、Mora, Araceli(2002)。Empirical Evidence of the Effect of European Accounting Differences on the Stock Market Valuation of Earnings and Book Value。European Accounting Review,11(3),573-599。  new window
7.Wang, Chaug-Jung、Lee, Chien-Hui、Huang, Bwo-Nung(2003)。An analysis of industry and country effects in global stock returns: Evidence from Asian countries and the U.S.。The Quarterly Review of Economics and Finance,43(3),560-577。  new window
8.Smith, James A.、Rezaee, Zabihollah(1995)。Earnings management by the early adopters of SFAS No. 106。International Advances in Economic Research,1(4),426-430。  new window
9.Ndubizu, G.(1990)。Earnings volatility and the corporate adoption decision on FASB Statement No. 52: an empirical analysis。Advances in Accounting,3,173-187。  new window
10.Cheng, C. S. Agnes、Liu, Chao-Shin、Schaefer, Thomas F.(1997)。The value-relevance of SFAS No.95 cash flows from operations as assessed by security market effects。Accounting Horizons,11(3),1-15。  new window
11.Black, Ervin L.、White, John J.(2003)。An international comparison of income statement and balance sheet information: Germany, Japan and the US。The European Accounting Review,12(1),29-46。  new window
12.Ayres, Frances L.(1986)。Characteristics of firms electing early adoption of SFAS No. 52。Journal of Accounting & Economics,8(2),143-158。  new window
13.Ingram, Robert W.、Stone, Mary(1988)。The Effect of Statement No. 87 on the Financial Reports of Early Adopters。Accounting Horizons,2(3),48-61。  new window
14.El Shamy, Mostafa A.、Kayed, Metwally A.(2005)。The value relevance of earnings and book values in equity valuation: an international perspective-the case of Kuwait。International Journal of Commerce & Management,14(1),68-79。  new window
15.Norton, C. L.(1988)。Pension accounting: effects of early adoption。The CPA Journal,58,46-51。  new window
16.Nwaeze, Emeka T.(1998)。Regulation and the valuation relevance of book value and earnings: Evidence from the United States。Contemporary Accounting Research,15(4),547-573。  new window
17.Ou, Jane A.、Sepe, James F.(2002)。Analysts Earnings Forecasts and the Roles of Earnings and Book Value in Equity Valuation。Journal of Business Finance & Accounting,29(3/4),287-316。  new window
18.Dontoh, Alex、Radhakrishnan, Suresh、Ronen, Joshua(2004)。The declining value-relevance accounting information and non-information-based trading: an empirical analysis。Contemporary Accounting Research,21(4),795-812。  new window
19.Brown, Lawrence D.(2001)。A temporal analysis of earnings surprises: Profits versus losses。Journal of Accounting Research,39(2),221-241。  new window
20.Bell, David N.、Bible, Peter R.(1987)。Income taxes: the transition to the liability method。Financial Executive,3(6),53-57。  new window
21.Abarbanell, Jeffery、Lehavy, Reuven(2002)。Can Stock Recommendations Predict Earnings Management and Analysts' Earnings Forecast Errors?。Journal of Accounting Research,41(1),1-31。  new window
22.Marquardt, Carol A.、Wiedman, Christine I.(2004)。The effect of earnings management on the value relevance of accounting information。Journal of Business Finance & Accounting,31(3/4),297-332。  new window
23.Burgstahler, David C.、Eames, Michael J.(2003)。Earnings management to avoid losses and earnings decreases: are analysts fooled?。Contemporary Accounting Research,20(2),253-295。  new window
24.Kirschenheiter, Michael、Melumad, Nahum D.(2002)。Can "Big Bath" and Earnings Smoothing Co-exist as Equilibrium Financial Reporting Strategies?。Journal of Accounting Research,40(3),761-796。  new window
25.Kinney, Michael、Trezevant, Robert(1997)。The use of special items to manage earnings and perceptions。Journal of Financial Statement Analysis,3(1),45-53。  new window
26.Francis, Jennifer、Schipper, Katherine(1999)。Have Financial Statements Lost Their Relevance?。Journal of Accounting Research,37(2),319-352。  new window
27.彭火樹(20050100)。股價與盈餘關係之研究:盈餘與權益帳面價值定式問題之考量。會計評論,40,69-90。new window  延伸查詢new window
28.Easton, Peter D.、Zmijewski, Mark E.(1989)。Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements。Journal of Accounting and Economics,11(2/3),117-141。  new window
29.Collins, Daniel W.、Pincus, Morton、Xie, Hong(1999)。Equity Valuation and Negative Earnings: The Role of Book Value of Equity。The Accounting Review,74(1),29-61。  new window
30.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings, adaptation, and equity value。The Accounting Review,72(2),187-215。  new window
31.Kormendi, Roger、Lipe, Robert(1987)。Earnings Innovations, Earnings Persistence, and Stock Returns。Journal of Business,60(3),323-345。  new window
32.Kothari, S. P.、Zimmerman, Jerold L.(1995)。Price and return models。Journal of Accounting & Economics,20(2),155-192。  new window
33.Feltham, Gerald A.、Ohlson, James A.(1995)。Valuation and clean surplus accounting for operating and financial activities。Contemporary Accounting Research,11(2),689-731。  new window
34.Lev, Baruch、Thiagarajan, S. Ramu(1993)。Fundamental Information Analysis。Journal of Accounting Research,31(2),190-215。  new window
35.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
36.Beaver, William H.(1968)。The Information Content of Annual Earnings Announcements。Journal of Accounting Research,6,67-92。  new window
37.Amir, E.、Livnat, J.(1996)。Multiperiod analysis of adoption motives: The case of SFASNo. 106。The Accounting Review,71,539-553。  new window
38.Davis-Friday, P. Y.、Gordon, E. A.(2005)。Relative valuation roles of equity book value, net income, and cash flows during a macroeconomic shock: The case of Mexico and the 1994 currency crisis。Journal of international accounting research,4,1-21。  new window
39.Langer, R.、Lev, B.(1993)。The FASB's policy of extended adoption for new standards: An examination of SFAS No.87。The Accounting Review,68,515-533。  new window
40.Senteney, D. L.、Strawser, J. R.(1990)。An investigation of the association between financial statement effects and management's early adoption of SFAS 87。Review of Business and Economic Research,25,12-22。  new window
41.White, H.(1980)。A heteroscedasticity-consistent covariance matrix estimator and direct test of heteroscedasticity。Econometrica,48,721-746。  new window
42.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
43.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
44.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
45.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
46.Matsumoto, Dawn A.(2002)。Management's Incentives to Avoid Negative Earnings Surprises。The Accounting Review,77(3),483-514。  new window
47.Abarbanell, Jeffery S.、Bushee, Brian J.(1997)。Fundamental Analysis, Future Earnings, and Stock Prices。Journal of Accounting Research,35(1),1-24。  new window
48.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。  new window
49.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Security Valuation。Contemporary Accounting Research,11(2),661-687。  new window
50.Beaver, William H.、Clarke, Roger、Wright, William F.(1979)。The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors。Journal of Accounting Research,17(2),316-340。  new window
研究報告
1.Whelan, Catherine J.、McNamara, Raymond P.(2004)。The Impact of Earnings Management on the Value-relevance of Financial Statement Information。Georgia College and State University。  new window
圖書
1.Levitt, A.(1998)。The numbers game。NYU Center for Law and Business。  new window
 
 
 
 
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