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題名:研發支出資本化之會計基礎股票評價
書刊名:會計評論
作者:劉正田
作者(外文):Liu, Jenten
出版日期:2001
卷期:33
頁次:頁1-26
主題關鍵詞:研究發展資本化Feltham and Ohlson評價模式R&DResearch and developmentCapitalizationFeltham and Ohlson valuation model
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(47) 博士論文(10) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:43
  • 共同引用共同引用:10
  • 點閱點閱:79
期刊論文
1.Hall, B. H.(1993)。The stock market's valuation of R&D investment during the 1980's。The American Economic Review,83(2),259-264。  new window
2.Lev, B.、Sougiannis, T.(1996)。The capitalization, and amortization, and value-relevance of R&D。Journal of Accounting and Economics,21(1),107-138。  new window
3.劉正田(19991200)。企業商譽與研發投資關係之研究。科技管理學刊,4(2),105-124。new window  延伸查詢new window
4.Sougiannis, Theodore(1994)。The Accounting Based Valuation of Corporate R&D。The Accounting Review,69(1),44-68。  new window
5.Bernard, V. L.(1995)。The Feltham-Ohlson Framework: Implications for Empiricists。Contemporary Accounting Research,11(2),733-747。  new window
6.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
7.Lev, Baruch(1989)。On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research。Journal of Accounting Research,27(Supplement),153-192。  new window
8.Barth, M. E.、Kallapur, S.(1996)。The effects of cross-sectional scale differences on regression results in empirical accounting research。Contemporary Accounting Research,13(2),527-567。  new window
9.Almon, Shirley(1965)。The Distributed Lag between Capital Appropriations and Expenditures。Econometrica: Journal of the Econometric Society,33(1),178-196。  new window
10.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
11.Kothari, S. P.(2001)。Capital Markets Research in Accounting。Journal of Accounting and Economics,31(1-3),105-231。  new window
12.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research,11(2),661-687。  new window
13.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society,48(4),817-838。  new window
14.Collins, D. W.、Kothari, S. P.(1989)。An Analysis of Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients。Journal of Accounting and Economics,11(2/3),143-181。  new window
15.Lev, Baruch、Zarowin, Paul(1999)。The Boundaries of Financial Reporting and How to Extend Them。Journal of Accounting Research,37(2),353-385。  new window
16.Peasnell, K. V.(1981)。On capital budgeting and income measurement。Abacus,17,52-67。  new window
17.王健全(1996)。如何以科技提升臺灣的競爭力。經濟前瞻,48,54-59。  延伸查詢new window
18.Beaver, W.(1996)。Directions in accounting research: NEAR and FAR。Accounting Horizons,10,113-124。  new window
19.Ohlson, J.、Feltham, G.(1996)。Uncertainty resolution and theory of depreciation measurement。Journal of Accounting Research,34,209-234。  new window
20.Loudder, M.、Behn, B.(1996)。Alternative Income Determination Rules and Earnings Usefulness: The Case of R&D Costs。Contemporary Accounting Research,12,185-205。  new window
研究報告
1.Bernard, V.(1993)。Accounting-based valuation method, determinants of market-to-book ratios, and implication for financial statements analysis。University of Michigan。  new window
學位論文
1.Dukes, R. E.(1974)。Market Evaluation of Accounting Information: A Cross Sectional Test of Investor Response to Expensing Research and Development Expenditures(博士論文)。Stanford University。  new window
2.廖振安(1990)。研究發展費用及其會計問題之研究,沒有紀錄。  延伸查詢new window
圖書
1.Edwards, E. O.、Bell, P. W.(1961)。The Theory and Measurement of Business Income。Berkeley, CA:University of California Press。  new window
2.Johnston, J.(1984)。Econometric Methods。New York, NY:McGraw-Hill Borh Company。  new window
其他
1.Financial Accounting Standard Board(1974)。Accounting for research and development costs。  new window
圖書論文
1.Hendriksen, Eidon S.(1982)。Intangibles and Noncurrent Investment。Accounting Theory。Homewood, Illinois。  new window
2.彭火樹、劉正田(1996)。股票價格之會計評量基礎。中華民國第三屆商業教育學術論文發表會論文集。  延伸查詢new window
 
 
 
 
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