Determinants and Market Reaction of Assets Impairment in Taiwan__臺灣人文及社會科學引文索引資料庫

:::

詳目顯示

回上一頁

第 1 筆 / 總合 1 筆

第一頁

上一頁

下一頁

最後一頁

/1頁

來源文獻資料
引文資料

題名：	Determinants and Market Reaction of Assets Impairment in Taiwan
書刊名：	中華會計學刊
作者：	謝宛庭／吳清在
作者(外文)：	Hsieh, Wan-ting／Wu, C. Tsing Zai
出版日期：	2005
卷期：	6:1
頁次：	頁59-95
主題關鍵詞：	資產減損；臺灣財務會計準則第35號公報；決定因素；市場反應；Assets impairment；Taiwan's SFAS No. 35；Determinants；Market reaction
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(20) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:20 共同引用:0 點閱:18

期刊論文
1.	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。
2.	Bartov, E.、Lindahl, F. W.、Ricks, W. E.(1998)。Stock price behavior around announcements of write-offs。Review of Accounting Studies，3(4)，327-346。
3.	Zucca, L. J.、Campbell, D. R.(1992)。A closer look at discretionary writedowns of impaired assets。Accounting Horizons，6(3)，30-41。
4.	Riedl, J.(2004)。An examination of long-lived asset impairment。Accounting Review，79(3)，823-852。
5.	Easton, P.、Eddey, P.(1997)。The relevance of asset revaluations over an economic cycle。Australian Accounting Review，7(1)，22-30。
6.	Easton, P.、Eddey, P.、Harris, T.(1993)。An investigation of revaluations of tangilble long-lived assets。Journal of Accounting Research，31，1-38。
7.	Antle, R.、Smith, A.(1986)。An empirical investigation into relative performance evaluation of corporate executives。Journal of Accounting Research，24，1-39。
8.	Bunsis, Howard(1997)。A Description and Market Analysis of Write-Off Announcements。Journal of Business Finance & Accounting，24(9/10)，1385-1400。
9.	Strong, John S.、Meyer, John R.(1987)。Asset Writedowns: Managerial Incentives and Security Returns。The Journal of Finance，42(3)，643-661。
10.	Elliott, John A.、Shaw, Wayne H.(1988)。Write-Offs as Accounting Procedures to Manage Perceptions。Journal of Accounting Research，26(Supplement)，91-119。
11.	Francis, J.、Hanna, J. D.、Vincent, L.(1996)。Causes and Effects of Discretionary Asset Write-offs。Journal of Accounting Research，34(Supplement)，117-134。
12.	Barth, M. E.、Clinch, G.(1998)。Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates。Journal of Accounting Research，36(3)，199-233。
13.	Murphy, Kevin J.(1985)。Corporate Performance and Managerial Remuneration: An Empirical Analysis。Journal of Accounting and Economics，7(1-3)，11-42。
14.	Lambert, Richard A.、Larcker, David F.(1987)。An Analysis of the Use of Accounting and Market Measures of Performance in Executive Compensation Contracts。Journal of Accounting Research，25(Suppl.)，85-125。

研究報告
1.	Heflin, F.、Warfield, T.(1997)。Managerial discretion in accounting for asset write-offs。University of Wisconsin-Madison。
2.	Deng, Z.、Lev, B.(1998)。The valuation of acquired R&D。New York University。
3.	Hogan, C. E.、Jeter, D. C.(1998)。The information content of restructuring charges: A contextual analysis。Vanderbilt University。

學位論文
1.	Comprix, J.(2000)。Write-offs and restructuring charges: Evidence from SFAS No. 121 and EITF 94-3 mandatory disclosures(碩士論文)。University of Illinois，Urbana-Champaign。

圖書
1.	Financial Accounting Standards Board(1975)。Statement of Financial Accounting Standards No. 5: Accounting for Contingencies。Norwalk, CT：Financial Accounting Standards Board (FASB)。
2.	Financial Accounting Standards Board(1995)。Statement of Financial Accounting Standards No. 121: Accounting for the impairment of long-lived assets and for long-lived assets to be disposed of。Norwalk, CT：Financial Accounting Standards Board。
3.	Financial Accounting Standards Board(2001)。Statement of Financial Accounting Standards No. 142: Accounting for the goodwill and other intangible assets。Norwalk, CT：Financial Accounting Standards Board。
4.	Taiwan's Financial Accounting Standard Committee(2005)。SFAS No. 35, Accounting for the Impairment of Assets。Taipei：Accounting Research and Development Foundation。
5.	IASC(2001)。IFRS No. 36: Impairment of Assets。NY：International Accounting Standards Committee。

推文
推薦
引用網址
引用嵌入語法
轉寄

第一頁

上一頁

下一頁

最後一頁

:::

相關期刊
相關論文
相關專書
相關著作
熱門點閱

1.	會計師關鍵查核事項之價值攸關性研究
2.	Asymmetric Timeliness of Write-down Reporting: Do Managers Always Withhold Write-down Information?
3.	資產減損及關鍵查核事項對未來現金流量預測之影響
4.	更換會計師對財務報表可預測性及誤述程度的影響：以投資人之觀點
5.	存貨準則變動對企業存貨管理決策之影響
6.	Earnings Informativeness of Long-lived Assets Impairment Recognized and Reversals
7.	Do Rapid Reversals of Prior-Quarter Asset Impairment Recognition and the Strength of Corporate Governance Influence Earnings Quality?
8.	臺灣會計領域研究之回顧與展望
9.	資產減損與系統風險
10.	財務會計準則第35號公報與財務報表公佈時效性
11.	資產減損認列與迴轉對盈餘反應係數之影響
12.	高階管理團隊薪酬對資產減損敏感度之實證研究
13.	財務危機公司之資產減損之關聯性研究
14.	市場認知管理對財務會計準則公報第35號之影響--提前適用之分析
15.	臺灣會計學術研究回顧與展望

1.	我國企業資產減損之資訊內涵與決定因素研究

無相關書籍

無相關著作

1.	管理控制系統不適度對經理人員反功能行為影響之研究
2.	醫院最適規模之探討
3.	民眾就醫行為重要影響因素與醫院行銷之研究--以高雄都會區為例
4.	Compensation Incentives, Employment Risk and Intended Risk-Taking in the Taiwan Mutual Fund Industry
5.	The Assessment for Performance of M&As Using DEA/MPI Approach with BSC Indicators
6.	第34號財務會計準則公報對盈餘與權益帳面價值的價質攸關性之影響
7.	The Value Relevance of Deferred Acquisition Cost: Implication for Fair Value Accounting in Insurance Firms
8.	Does Monitoring Frequency Affect Budget Execution Patterns?
9.	訓練與會計師事務所財務績效：考慮策略與市場區隔之影響
10.	以市場微結構之觀點探討財務會計準則34號公報對金融業與電子業的影響
11.	Board of Director Characteristics and Earnings Management--Evidence from the Effect of Family-Controlling on Taiwan Corporations
12.	The Effect of Economic Incentive on Audit Independence: Evidence from Audit Groups within Big 5
13.	Earnings Anomalies and Going Concerns
14.	人力資本與知識外溢效果：以臺灣會計師事務所為例
15.	股利所得及股東可扣抵稅額隱含稅之實證研究

QR Code

QRCODE