期刊論文1. | Ahmed, S. A.(1994)。Accounting earnings and future economic rents: An empirical analysis。Journal of Accounting and Economics,17,377-400。 |
2. | Baginski, S. P.、Hassell, J. M.(1990)。The market interpretation of management earnings forecasts as a predictor of subsequent financial analyst forecast revision。The Accounting Review,65,175-190。 |
3. | Beaver, W. H.(1999)。Comments on An empirical assessment of the residual income valuation mode。Journal of Accounting and Economics,26(1-3),35-42。 |
4. | Bernard, V. L.(1995)。The Feltham-Ohlson framework: Implication for empiricists.。Contemporary Accounting Research,11,733-747。 |
5. | Biddle, G. C.、Ricks, W. E.(1988)。Analyst forecast errors and stock price behavior near the earnings announcement dates of LIFO adopters。Journal of Accounting Research,26(3),169-195。 |
6. | Butler, K. C.、Lang, L. H. P.(1991)。The forecast accuracy of individual analysts: Evidence of systematic optimism and pessimism。Journal of Accounting Research,29,150-156。 |
7. | Dechow, P. M.、Hutton, A. P.、Sloan, R. G.(1999)。An empirical assessment of the residual income valuation model。Journal of Accounting and Economics,26,1-34。 |
8. | Givol, D.、Lakonishok, J.(1979)。The information content of financial analystsâ forecasts of earnings。Journal of Accounting and Economics,4,165-185。 |
9. | Hassell, J. M.、Jennings, R. H.(1986)。Relative forecast accuracy and the timing of earnings forecast announcements。The Accounting Review,61(1),56-76。 |
10. | Jaggi, B.(1980)。Further evidence on the accuracy of management forecasts vis-a-vis analysts' forecasts。The Accounting Review,55,96-101。 |
11. | Lundholm, R. J.(1995)。A tutorial on the Ohlson and Feltham/Ohlson model: Answers to some frequently asked questions。Contemporary Accounting Research,11(2),749-761。 |
12. | Ohlson, J. A.、Zhang, X. J.(1998)。Accrual accounting and equity valuation。Journal of Accounting Research,36(Supplement),85-111。 |
13. | Porter, G. A.(1982)。Determinants of accuracy of management forecasts of earnings。Review of Financial Economics,17(2),1-13。 |
14. | Thompson, Robert B.、Olsen, Chris、Dietrich, J. Richard(1987)。Attributes of news about firms: An analysis of firm-specific news reported in the wall street journal index。Journal of Accounting Research,25(2),245-274。 |
15. | Barth, M. E.、Beaver, W. H.、Hand, J. R. M.、Landsman, W. R.(1999)。Accruals, cash flows, and equity values。Review of Accounting Studies,4(3),205-229。 |
16. | Barth, M. E.、Beaver, W. H.、Landsman, W. R.(1996)。Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107。The Accounting Review,71(4),513-537。 |
17. | Bell, Timothy B.、Landsman, Wayne R.、Miller, Bruce L.、Yeh, Shu(2002)。The Valuation Implications of Employee Stock Option Accounting for Profitable Computer Software Firms。The Accounting Review,77(4),971-996。 |
18. | Dye, R. A.(1990)。Mandatory versus voluntary disclosures: The cases of financial and real externalities。The Accounting Review,65(1),1-24。 |
19. | Nelson, K. K.(1996)。Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107。The Accounting Review,71(2),161-182。 |
20. | Penman, Stephen H.、Sougiannis, Theodore(1997)。The dividend displacement property and the substitution of anticipated earnings for dividends in equity valuation。The Accounting Review,72(1),1-21。 |
21. | Yu, H. C.、Chi, W. C.、Hsu, C. Y.(2003)。The nature of corporate income tax under a full imputation tax regime: A test of functional fixation。Journal of Business Finance and Accounting,30,589-619。 |
22. | Eccher, Elizabeth A.、Ramesh, K.、Thiagarajan, S. R.(1996)。Fair value disclosures by bank holding companies。Journal of Accounting & Economics,22(1-3),79-117。 |
23. | Bhushan, R.(1989)。Firm Characteristics and Analyst Following。Journal of Accounting and Economics,11,255-274。 |
24. | Francis, Jennifer、Olsson, Per、Oswald, Dennis R.(2000)。Comparing the Accuracy and Explainability of Dividend, Free Cash Flow, and Abnormal Earnings Equity Value Estimates。Journal of Accounting Research,38(1),45-70。 |
25. | Dechow, Patricia M.(1994)。Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals。Journal of Accounting and Economics,18(1),3-42。 |
26. | Schipper, K.(1991)。Commentary on analysts' forecasts。Accounting Horizons,5(4),105-121。 |
27. | Freeman, R. N.(1987)。The Association between Accounting Earnings and Security Returns for Large and Small Firms。Journal of Accounting and Economics,9(2),195-228。 |
28. | Myers, James N.(1999)。Implementing Residual Income Valuation with Linear Information Dynamics。The Accounting Review,74(1),1-28。 |
29. | Ajinkya, Bipin B.、Gift, Michael J.(1984)。Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations。Journal of Accounting Research,22(2),425-444。 |
30. | Atiase, Rowland Kwame(1985)。Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements。Journal of Accounting Research,23(1),21-36。 |
31. | Jennings, R.(1987)。Unsystematic security price movements, management earnings forecasts, and revisions in consensus analyst earnings forecasts。Journal of Accounting Research,25(1),90-110。 |
32. | Mak, Y. T.(1989)。The determinants of accuracy of management earnings forecasts: A New Zealand Study。The International Journal of Accounting,24(3),267-280。 |
33. | Fairfield, P.、Sweeney, R.、Yohn, T.(1996)。Accounting Classification and the Predictive Content of Earnings。The Accounting Review,71(3),337-355。 |
34. | Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research,11(2),661-687。 |
35. | Waymire, Gregory(1986)。Additional Evidence on the Accuracy of Analyst Forecasts before and after Voluntary Management Earnings Forecasts。The Accounting Review,61(1),129-142。 |
36. | 戚務君、俞洪昭、許崇源、曹美娟(20010700)。兩稅合一制度下股東可扣抵稅額揭露之價值攸關性。會計評論,33,77-99。 延伸查詢 |
37. | 許崇源、俞洪昭、洪盈斌、戚務君(20000400)。兩稅合一制度對公司屬性與股票報酬關聯性之影響。會計評論,32,81-101。 延伸查詢 |
38. | Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics,24(1),99-126。 |
39. | 吳安妮(19930700)。財務分析師,管理當局及統計模式預測準確度之比較研究。管理評論,12,1-48。 延伸查詢 |
40. | Kross, W.、Ro, B.、Schroeder, D.(1990)。Earnings expectations: The analysts' information advantage。The Accounting Review,65(2),461-476。 |
41. | Frankel, Richard M.、Lee, Charles M. C.(1998)。Accounting valuation, market expectation, and cross-sectional stock returns。Journal of Accounting and Economics,25(3),283-319。 |
42. | Sloan, Richard Geoffrey(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review,71(3),289-315。 |