:::

詳目顯示

回上一頁
題名:所得稅暨退休金會計準則公報攸關性資訊品質之探討
書刊名:會計評論
作者:張仲岳 引用關係梁鈺涓
作者(外文):Chang, Conrad C.Liang, Yu-chuan
出版日期:2001
卷期:33
頁次:頁27-55
主題關鍵詞:遞延所得稅退休金既得給付義務累積給付義務預計給付義務提撥狀況第22號公報第18號公報Deferred taxValuation allowancePensionVBOABOPBOFunded status
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(10) 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:10
  • 共同引用共同引用:0
  • 點閱點閱:80
期刊論文
1.Miller, Gregory S.、Skinner, Douglas J.(1998)。Determinants of the Valuation Allowance for Deferred Tax Assets under SFAS No.109。The Accounting Review,73(2),213-233。  new window
2.Dechow, Patricia M.、Hutton, Amy P.、Sloan, Richard G.(1999)。An Empirical Assessment of the Residual Income Valuation Model。Journal of Accounting & Economics,26,1-34。  new window
3.陳志愷(19950900)。所得稅會計面面觀。主計月報,80(3)=477,41-46。  延伸查詢new window
4.Givoly, D.、Hayn, C.(1992)。The valuation of the deferred tax liability: Evidence from the stock market。The Accounting Review,67(2),394-410。  new window
5.許崇源(19970200)。經濟環境複雜迭變 會計原則彈性因應--營利事業所得稅會計處理之回顧與展望。會計研究月刊,135,35-40。  延伸查詢new window
6.Landsman, W. R.(1986)。An Empirical Investigation of Pension Fund Property Rights。The Accounting Review,61(4),662-691。  new window
7.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
8.Barth, M. E.(1991)。Relative measurement errors among alternative pension asset and liability measures。The Accounting Review,66(3),433-463。  new window
9.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research,11(2),661-687。  new window
10.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
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.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
13.徐景亮(1996)。當公司股價碰上第十八號公報-第十八號公報對於上市公司股價之影響。會計研究月刊,130,118-131。  延伸查詢new window
14.Amir, E.(1996)。The effect of accounting aggregation on the value-relevance of financial disclosures: The case of SFAS No. 106。The Accounting Review,71(4),573-590。  new window
15.Ayers, B. C.(1998)。Deferred tax accounting under SFAS No. 109: An empirical investigation of it's incremental value-relevance to APB No. 11。The Accounting Review,73(2),195-212。  new window
16.Chaney, P. K.、Jeter, D. C.(1994)。The Effect of Deferred Taxes on Security Prices。Journal of Accounting. Auditing & Finance,91-116。  new window
17.Choi, B.、Collins, D.、Johnson, W.(1997)。Valuation implications of reliability differences: The case of nonpension postretirement obligations。The Accounting Review,72(3),351-383。  new window
學位論文
1.郭碧雲(1986)。所得稅會計處理之研究(碩士論文)。國立政治大學。  延伸查詢new window
2.蘇淑美(1997)。所得稅公報對市場效應之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
3.楊惠雅(1991)。跨期間所得稅分攤會計處理之探討(碩士論文)。東吳大學。  延伸查詢new window
4.鄒怡萍(1996)。退休金資訊與股價相關性之實證研究,0。  延伸查詢new window
5.劉德齊(1996)。退休金資產與負債之市場反應研究,0。  延伸查詢new window
6.徐旻傾(1997)。退休金費用與盈餘及股價關連性之研究,沒有紀錄。  延伸查詢new window
7.王素卿(1997)。我國金融業退休金制度之實證研究,沒有紀錄。  延伸查詢new window
8.詹朝貴(1997)。退休金公報規定揭露項目與股價關連性之研究,沒有紀錄。  延伸查詢new window
圖書
1.張仲岳(1997)。證券投資分析--會計資訊之應用。台北:三民書局。  延伸查詢new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top