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題名:The Effect of Voluntary Early SFAS No.35 Adoption on the Relative Value-Relevance of Equity Book Value and Earnings in Taiwan
書刊名:管理學報
作者:Fan, Hung-shuChen, Ching-lung
出版日期:2009
卷期:26:1
頁次:頁51-77
主題關鍵詞:SFAS No.35Asset impairmentValue-relevanceEarningsEquity book value
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(3) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:3
  • 共同引用共同引用:25
  • 點閱點閱:128
期刊論文
1.Feltham, Gerald A.、Pae, Jinhan(2000)。Analysis of the Impact of Accounting Accruals on Earnings Uncertainty and Response Coefficients。Journal of Accounting, Auditing & Finance,15(3),199-224。  new window
2.Aboody, D.、Barth, M. E.、Kasznik, R.(2004)。SFAS 123 Stock-based Compensation Expense and Equity Market Values。The Accounting Review,79(2),251-275。  new window
3.Black, Ervin L.、White, John J.(2003)。An International Comparison of Income Statement and Balance Sheet Information: Germany, Japan and the U.S.。European Accounting Review,12(1),29-46。  new window
4.Rees, Lynn、Gill, Susan、Gore, Richard(1996)。An Investigation of Asset Write-downs and Concurrent Abnormal Accruals。Journal of Accounting Research,34(Suppl.),157-169。  new window
5.Elliott, R. K.、Jacobson, P. D.(1994)。Costs and benefits of business information disclosure。Accounting Horizons,8(4),80-96。  new window
6.Arce, Miguel、Mora, Araceli(2002)。Empirical Evidence of the Effect of European Accounting Differences on the Stock Market Valuation of Earnings and Book Value。European Accounting Review,11(3),573-599。  new window
7.Davis-Friday, P. Y., and E. A. Gordon,(2005)。“Relative Valuation Roles of Equity Book Value, Net Income, and Cash Flows during a Macroeconomic Shock: the Case of Mexico and the 1994 Currency Crisis,”。Journal of international accounting research,4,1-21。  new window
8.Collins, D. W.、Maydew, E. L.、Weiss, I.(1997)。Changes in the Value-relevance of Earnings and Book Value over the past Forty Years。Journal of Accounting and Economics,24(1),39-67。  new window
9.Chen, C. J. P.、Chen, S.、Su, X.、Wang, Y.(2004)。Incentives for and consequences of initial voluntary asset write-downs in the emerging Chinese market。Journal of International Accounting Research,3(1),43-61。  new window
10.Riedl, Edward J.(2004)。An examination of long-lived asset impairments。The Accounting Review,79(3),823-852。  new window
11.Zucca, L. J.、Campbell, D. R.(1992)。A closer look at discretionary writedowns of impaired assets。Accounting Horizons,6(3),30-41。  new window
12.Wang, Chaug-Jung、Lee, Chien-Hui、Huang, Bwo-Nung(2003)。An analysis of industry and country effects in global stock returns: Evidence from Asian countries and the U.S.。The Quarterly Review of Economics and Finance,43(3),560-577。  new window
13.謝宛庭、吳清在(20051000)。Determinants and Market Reaction of Assets Impairment in Taiwan。中華會計學刊,6(1),59-95。new window  延伸查詢new window
14.Penman, D.(1998)。Combining earnings and book value in equity valuation。Contemporary Accounting Research,15,291-324。  new window
15.Easton, P.、Spear, N.、Dee, C.、Alciatore, M.(1998)。Asset Write-downs: A Decade of Research。Journal of Accounting Literature,17,1-39。  new window
16.El Shamy, Mostafa A.、Kayed, Metwally A.(2005)。The value relevance of earnings and book values in equity valuation: an international perspective-the case of Kuwait。International Journal of Commerce & Management,14(1),68-79。  new window
17.Nwaeze, Emeka T.(1998)。Regulation and the valuation relevance of book value and earnings: Evidence from the United States。Contemporary Accounting Research,15(4),547-573。  new window
18.Ou, Jane A.、Sepe, James F.(2002)。Analysts Earnings Forecasts and the Roles of Earnings and Book Value in Equity Valuation。Journal of Business Finance & Accounting,29(3/4),287-316。  new window
19.Hayn, C.(1995)。The information content of losses。Journal of Accounting and Economics,20(2),125-153。  new window
20.Marquardt, Carol A.、Wiedman, Christine I.(2004)。The effect of earnings management on the value relevance of accounting information。Journal of Business Finance & Accounting,31(3/4),297-332。  new window
21.Bunsis, Howard(1997)。A Description and Market Analysis of Write-Off Announcements。Journal of Business Finance & Accounting,24(9/10),1385-1400。  new window
22.Chow, Gregory C.(1960)。Tests of Equality Between Sets of Coefficients in Two Linear Regressions。Econometrica,28(3),531-534。  new window
23.Francis, Jennifer、Schipper, Katherine(1999)。Have Financial Statements Lost Their Relevance?。Journal of Accounting Research,37(2),319-352。  new window
24.Elliott, John A.、Hanna, J. Douglas(1996)。Repeated Accounting Write-Offs and the Information Content of Earnings。Journal of Accounting Research,34(Supplement issue),135-155。  new window
25.Chao, Chia-ling(20070500)。An Examination of SFAS No. 35: Adoption Timing Motives, Write-Off Characteristics, and Market Reaction。會計評論,45(特刊),77-120。new window  new window
26.Elliott, John A.、Shaw, Wayne H.(1988)。Write-Offs as Accounting Procedures to Manage Perceptions。Journal of Accounting Research,26(Supplement),91-119。  new window
27.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
28.Collins, Daniel W.、Pincus, Morton、Xie, Hong(1999)。Equity Valuation and Negative Earnings: The Role of Book Value of Equity。The Accounting Review,74(1),29-61。  new window
29.Kormendi, Roger、Lipe, Robert(1987)。Earnings Innovations, Earnings Persistence, and Stock Returns。Journal of Business,60(3),323-345。  new window
30.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings, Adaptation and Equity Value。The Accounting Review,72(2),187-215。  new window
31.Kothari, S. P.、Zimmerman, Jerold L.(1995)。Price and return models。Journal of Accounting & Economics,20(2),155-192。  new window
32.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
33.Easton, Peter D.、Harris, Trevor S.(1991)。Earnings As an Explanatory Variable for Returns。Journal of Accounting Research,29(1),19-36。  new window
34.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
35.Chaney, Paul K.、Jeter, Debra C.、Shivakumar, Lakshmanan(2004)。Self-selection of auditors and audit pricing in private firms。The Accounting Review,79(1),51-72。  new window
36.Alciatore, Mimi、Easton, Peter、Spear, Nasser(2000)。Accounting for the Impairment of Long-Lived Assets: Evidence from the Petroleum Industry。Journal of Accounting and Economics,29(2),151-172。  new window
37.Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(1998)。Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health。Journal of Accounting and Economics,25(1),1-34。  new window
38.Beatty, A.、Weber, J.(2006)。Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments。Journal of Accounting Research,44(2),257-288。  new window
39.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research,11(2),661-687。  new window
40.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society,47(1),153-162。  new window
41.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
42.Beaver, William H.、Clarke, Roger、Wright, William F.(1979)。The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors。Journal of Accounting Research,17(2),316-340。  new window
43.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
44.Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research,22(Supplement),59-82。  new window
45.Collins, D. and Kothari, S. P.,(1989)。An Analysis of the Intertemporal and Cross-sectional Determinants of the Earnings Response Coefficients。Journal of Accounting and Economics,11,143-181。  new window
46.Dontoh, A., Radhakrishnan, S., and Ronen, J.,(2004)。The Declining Value-relevance of Accounting Information and Non-information-based Trading: an Empirical Analysis。Contemporary Accounting Research,21,795-812。  new window
47.Francis, J., Hanna, J., and Vincent, L.,(1996)。Clauses and Effects of Discretionary Asset Write-offs。Journal of Accounting Research,34,117-134。  new window
48.Henning, S. L. and Shaw, W. H.,(2003)。Is the Selection of the Amortization Period for Goodwill a Strategic Choice?。Review of Quantitative Finance and Accounting,20,315-333。  new window
49.Shroff, P.,(1995)。Determinants of the Return-earnings Correlation。Contemporary Accounting Research,11,1-55。  new window
50.Yee, K.(2000)。Opportunities Knocking: Residual Income Valuation of an Adaptive Firm。Journal of Accounting, Auditing & Finance,15,225-270。  new window
研究報告
1.Jan, C. L.、Ou, J.(1995)。The Role of Negative Earnings in the Valuation of Equity Stocks。New York University。  new window
2.Hogan, C. E.、Jeter, D. C.(1998)。The information content of restructuring charges: A contextual analysis。Vanderbilt University。  new window
學位論文
1.Comprix, J. J.(2000)。Write-offs and Restructuring Charges: Evidence from SFAS no.121 and EITF 94-3 Mandatory Disclosures(博士論文)。University of Illinois at Urbana-Champaign。  new window
圖書
1.Greene, William H.(2000)。Econometric Analysis。Upper Saddle River, New Jersey:Prentice Hall Znternational Inc.。  new window
2.Theil, Henri(1971)。Principles of Econometrics。New York:John Wiley & Sons。  new window
 
 
 
 
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