期刊論文1. | Amir, E.、T. Sougiannis.(1999)。Analysts' interpretation and investors' valuation of tax carry forwards。Contemporary Accounting Research,16(Spring),1-33。 |
2. | Bachar, J.(1989)。Optimal underwriting contracts and underpricing of new issues。Journal of Accounting, Auditing & Finance,4,432-459。 |
3. | Beaver. W.、R. Dukes.(1972)。Interperiod tax allocation, earning expectations and the behavior of security prices。The Accounting Review,47(April),320-332。 |
4. | Becker, C.、DeFond, M.、Jiambalvo, J.、Subramanyam, K.(1998)。The effect of audit quality on earnings management。Contemporary Accounting Research,15(Spring),1-24。 |
5. | Behn, K. B.、Eaton, T. V.、William, J. R.(1998)。The determinants of the deterred tax allowance account under SFAS No.109。Accounting Horizons,8(March),63-78。 |
6. | Dhaliwal, D. S.(1980)。The effect of the firm's capital structure on the choice of accounting methods。The Accounting Review,55,78-84。 |
7. | Friedlan, J. M.(1994)。Accounting choice by issuers of initial public offerings。Contemporary Accounting Research,11(Spring),1-13。 |
8. | Morse, D.(1987)。Price and trading volume reaction surrounding earnings announcements: a closer examination。Journal of Accounting Research,19(Autumn),374-384。 |
9. | Visvanathan, G.(1998)。Deferred tax valuation allowance and earning management。Journal of Financial Statement Analysis,Summer,6-15。 |
10. | Healy, P.(1985)。The impact of bonus schemes on the selection of accounting principles。Journal of Accounting & Economics,7(2),85-107。 |
11. | 吳清在、林松宏(20030400)。Determinants and Value Relevance of the Valuation Allowance of Deferred Tax Assets: Empirical Evidence in the Taiwan Stock Exchange。中華會計學刊,3(2),201-236。 |
12. | Beaver, William H.(1968)。The Information Content of Annual Earnings Announcement。Journal of Accounting Research,6(Suppl.),67-92。 |
13. | 李建然、許書偉、陳政芳(20030700)。非審計服務與異常應計數之關聯性研究。會計評論,37,1-30。 延伸查詢 |
14. | 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。 |
15. | Craswell, Allen T.、Francis, Jere R.、Taylor, Stephen L.(1995)。Auditor brand name reputations and industry specializations。Journal of Accounting and Economics,20(3),297-322。 |
16. | Aharony, Joseph、Lin, Chan Jane、Loeb, Martin P.(1993)。Initial Public Offerings, Accounting Choices, and Earnings Management。Contemporary Accounting Research,10(1),61-81。 |
17. | Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review,53(1),112-134。 |
18. | Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。 |
19. | Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review,65(1),131-156。 |
20. | Fama, Eugene F.(1970)。Efficient Capital Markets: A Review of Theory and Empirical Work。The Journal of Finance,25(2),383-417。 |
21. | Phillips, John D.、Pincus, Morton、Rego, Sonja O.(2003)。Earnings management: new evidence based on deferred tax expense。The Accounting Review,78(2),491-521。 |
22. | DeFond, M. L.、Ubramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting & Economics,25,35-67。 |
23. | Skinner, D.、DeAngelo, L.、DeAngelo, H.(1994)。Accounting Choices in Troubled Companies。Journal of Accounting & Economics,17,113-143。 |
24. | Francis, J. R.、Maydew, E. L.、Sparks, H. C.(1999)。The Role of Big 6 Auditors in the Credible Reporting of Accruals。Auditing: A Journal of Practice & Theory,18(Fall),17-34。 |
25. | Chandra, U.、Ro, B. T.(1997)。The Association between Deferred Taxes and Common Stock Risk。Journal of Accounting and Public Policy,16,311-333。 |
26. | DeFond, Mark L.、Park, Chul W.(1997)。Smoothing Income in Anticipation of Future Earnings。Journal of Accounting and Economics,23,115-139。 |
27. | Ball, R.、Brown P.(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(Autumn),159-178。 |
28. | Shackelford, D.、Shevlin, T.(2001)。Empirical tax research in accounting。Journal of Accounting and Economics,31,321-387。 |