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R.(2002)。Reporting Discretion and Private Information Communication through Earnings。Journal of Accounting Research,39,365-386。 | 研究報告1. | Breeden, Douglas、Viswanathan, S.(1998)。Why do Firms Hedge? An Asymmetric Information Model。Duke University Fuqua School of Business。 | 2. | Barone, Gerhard J.(2003)。Perceptions of Earnings Quality and Their Association with the Cost of Equity Capital。 | 3. | Barth, Mary E.、Landsman, Wayne R.(2003)。Cost of Capital and the Quality of Financial Statement Information。 | 4. | Cohen, Daniel A.(2003)。Quality of Financial Reporting Choice: Determinants and Economic Consequences。 | 圖書1. | Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。 | 2. | Revsine, Lawrence、Collins, Daniel、Johnson, Bruce W.(2005)。Financial Reporting and Analysis。Financial Reporting and Analysis。Upper Saddle River, NJ。 | |
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