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題名:Externalities of Accounting-hedger Presences: Evidence from Analysts' Forecasts
書刊名:中華會計學刊
作者:張窈菱劉啟群林純央
作者(外文):Chang, Yao-linLiu, Chi-chunLin, Chun-yang
出版日期:2020
卷期:16:2
頁次:頁183-218
主題關鍵詞:避險會計資訊外部性資訊移轉分析師Hedge accountingInformation externalityInformation transferAnalyst
原始連結:連回原系統網址new window
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期刊論文
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研究報告
1.Campbell, J. L.、Khan, U.、Pierce, S.(2018)。The Effect of Mandatory Disclosure on Market Inefficiencies: Evidence from Statement of Financial Accounting Standard Number 161。  new window
圖書
1.Lees, Francis A.(1981)。Public Disclosure of Corporate Earnings Forecasts。New York:The Conference Board。  new window
2.Bransford, J. D.、Brown, A. L.、Cocking, R. R.(2000)。How people learn。Washington, DC:National Academy Press。  new window
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4.Securities and Exchange Commission(1977)。Report of the SEC Advisory Committee on Corporate Disclosure。Washington, DC:Government Printing Office。  new window
單篇論文
1.Chen, J.,Dou, Y.,Zou, Y.(2018)。Information Externalities of Disclosure Regulation: Evidence from SFAS 161,https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2954869。  new window
其他
1.Breuer, M.,Hombach, K.,Müller, M. A.(2019)。When You Talk, I Remain Silent: Spillover Effects of Peers' Mandatory Disclosures on Firms' Voluntary Disclosures,https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2820209。  new window
2.Steffen, T. D.(2019)。Improving Financial Statement Footnotes: Evidence from Derivative and Hedging Disclosures,https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2739883。  new window
3.Zou, Y.(2019)。Strategic Entry Decisions, Accounting Signals, and Risk Management,https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3134721。  new window
圖書論文
1.MacKay, P.(2015)。Transparency of Corporate Risk Management and Performance。The Oxford Handbook of Economic and Institutional Transparency。Oxford:Oxford University Press。  new window
 
 
 
 
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