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題名：The Value Relevance of Deferred Acquisition Cost: Implication for Fair Value Accounting in Insurance Firms
書刊名：證券市場發展季刊
作者：柯承恩 引用關係／劉啟群 引用關係／廖懿屏
作者(外文)：Ko, Chen-en／Liu, Chi-chun／Liao, Yi-ping
出版日期：2012
卷期：24:4=96
頁次：頁39-63
主題關鍵詞：保單取得成本；保險會計；公平價值會計；資本化；費用化；Deferred acquisition cost；Insurance accounting；Fair value；Cost based accounting
原始連結：連回原系統網址new window
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  • 點閱點閱:63
期刊論文
1.Lev, B.、Sougiannis, T.(1996)。The capitalization, and amortization, and value-relevance of R&D。Journal of Accounting and Economics，21(1)，107-138。  new window
2.Gaver, Jennifer J.、Paterson, Jeffrey S.(1999)。Managing Insurance Company Financial Statements to Meet Regulatory and Tax Reporting Goals。Contemporary Accounting Research，16(2)，207-241。  new window
3.Petroni, Kathy R.(1992)。Optimistic reporting in the property-casualty insurance industry。Journal of Accounting and Economics，15(4)，485-508。  new window
4.Dechow, Patricia M.、Kothari, Sagar P.、Watts, Ross L.(1998)。The Relation between Earnings and Cash Flows。Journal of Accounting and Economics，25(2)，133-168。  new window
5.Chambers, D.、Jennings, R.、Thompson, R. B.(1999)。Evidence on the Usefulness of Capital Expenditures as an Alternative Measure of Depreciation。Review of Accounting Studies，4(3/4)，169-195。  new window
6.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。  new window
7.Francis, Jennifer、Schipper, Katherine(1999)。Have Financial Statements Lost Their Relevance?。Journal of Accounting Research，37(2)，319-352。  new window
8.Abrahams, T.、Sidhu, B. K.(1998)。The Role of R&D Capitalisations in Firm Valuation and Performance Measurement。Australian Journal of Management，23(2)，169-184。  new window
9.Beaver, William H.、McNichols, Maureen F.、Nelson, Karen K.(2003)。Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry。Journal of Accounting and Economics，35(3)，347-376。  new window
10.Beltratti, A.、Corvino, G.(2007)。Potential Drawbacks of Price-based Accounting in the Insurance Sector。Geneva Papers on Risk and Insurance-Issues and Practice，32，163-177。  new window
11.Cornett, M. M.、Marcus, A. J.、Saunders, A.、Tehranian, H.(2007)。The Impact of Institutional Ownership on Corporate Operating Performance。Journal of Banking & Finance，31(6)，1771-1794。  new window
12.Dichev, I. D.、Tang, V. W.(2008)。Matching and the changing properties of accounting earnings over the last 40 years。The Accounting Review，83(6)，1425-1460。  new window
13.Gaver, J. J.、Paterson, J. S.(2004)。Do insurers manipulate loss reserves to mask solvency problems?。Journal of Accounting and Economics，37(3)，393-416。  new window
14.Loh, R. K.、Mian, G. M.(2006)。Do Accurate Earnings Forecasts Facilitate Superior Investment Recommendations?。Journal of Financial Economics，80(2)，455-483。  new window
15.Easton, Peter D.、Harris, Trevor S.(1991)。Earnings As an Explanatory Variable for Returns。Journal of Accounting Research，29(1)，19-36。  new window
16.DuCharme, Larry L.、Malatesta, Paul H.、Sefcik, Stephan E.(2004)。Earnings management, stock issues, and shareholder lawsuits。Journal of Financial Economics，71(1)，27-49。  new window
17.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
18.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research，11(2)，661-687。  new window
其他
1.Barth M. E.; Beaver, W. H.; Landsman, W. R.(2001)。The Relevance of the Value Relevance Literature for Standard Setting: Another View。  new window
2.Beaver, W. H.; McNichols, M. F.(2001)。Do Stock Prices of Property Casualty Insurers Fully Reflect Information about Earnings, Accruals, Cash Flows, and Development?。  new window
3.Chiang, C. C.; Mensah, Y. M.(2004)。The Determinants of Investors Valuation of R&D Expenditure in the Software Industry。  new window
4.Collins D. W.; Kothari, S. P.; Shanken, J.; Sloan, R. G.(1994)。Lack of Timeliness and Noise as Explanations for Low Contemporaneous Return-earnings Association。  new window
5.Nelson, K. K.(2000)。Rate Regulation, Competition, and Loss Reserve Discounting by Property-Casualty Insurers。  new window
6.Ohlson, J. A.(2006)。A Practical Model of Earnings Measurement。  new window
7.Penman, S. H.(2007)。Financial Reporting Quality: is Fair Value a Plus or a Minus?。  new window
 
 
 
 
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