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題名:直接採用IFRS前後財務報表資訊內涵之比較
書刊名:會計評論
作者:顏信輝 引用關係張瑀珊 引用關係鄭力尹
作者(外文):Yen, Sin-huiChang, Yu-shanCheng, Li-yin
出版日期:2016
卷期:62
頁次:頁33-74
主題關鍵詞:國際會計準則異常報酬異常交易量外資IFRSAbnormal returnAbnormal trading volumeForeign investment
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(17) 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:17
  • 共同引用共同引用:60
  • 點閱點閱:155
期刊論文
1.周建宏(20080300)。全面採用IFRS對企業的衝擊與影響。資誠通訊,222,8-11。  延伸查詢new window
2.DeFond, M.、Hung, M.、Trezevant, R.(2007)。Investor protection and the information content of annual earnings announcement: international evidence。Journal of Accounting and Economics,43(1),37-67。  new window
3.Kaymaz, O.、Karaibrahimoglu, Y. Z.(2011)。Early observations on the quality of IFRS reports: Evidence from Turkey。Global Journal of Business Research,5(3),27-40。  new window
4.顏信輝、王炫斌(20140100)。我國逐步趨同國際財務報導準則對財報品質之影響。會計評論,58,1-37。new window  延伸查詢new window
5.Barth, M. E.、Landsman, W. R.、Lang, M.、Williams, C.(2012)。Are IFRS-based and US GAAP-based accounting amounts comparable?。Journal of Accounting and Economics,54(1),68-93。  new window
6.陳依蘋(20020700)。透明度與企業價值。會計研究月刊,200,48-54。  延伸查詢new window
7.Ahmed, A. S.、Neel, M.、Wang, D.(2013)。Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence。Contemporary Accounting Research,30(4),1344-1372。  new window
8.廖秀梅、許雅雯(20101200)。非審計服務、事務所規模與盈餘價值攸關性。會計與公司治理,7(2),47-74。new window  延伸查詢new window
9.Ball, Ray(2006)。International Financial Reporting Standards (IFRS): Pros and cons for investors。Accounting and Business Research,36(sup1),5-27。  new window
10.Landsman, W. R.、Maydew, E. L.(2002)。Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?。Journal of Accounting Research,40(3),797-808。  new window
11.Landsman, Wayne R.、Maydew, Edward L.、Thornock, Jacob R.(2012)。The information content of annual earnings announcements and mandatory adoption of IFRS。Journal of Accounting and Economics,53(1/2),34-54。  new window
12.吳如玉(20020900)。再談我國財務會計準則與國際會計準則之調和。會計研究月刊,202,65-72。  延伸查詢new window
13.張裕任、吳琮璠、王泰昌(20120300)。影響外資持股偏好因素之探討:安全性及資訊不對稱。證券市場發展,24(1)=93,1-44。new window  延伸查詢new window
14.陳俞如、林卓民、陳衍佑(20130700)。代理問題、資訊揭露和資本投資現金流量敏感性。管理與系統,20(3),583-609。new window  延伸查詢new window
15.Bamber, L. S.、Barron, O. E.、Stevens, D. E.(2011)。Trading volume around earnings announcements and other financial reports: Theory, research design, empirical evidence, and directions for future research。Contemporary Accounting Research,28(2),431-471。  new window
16.Bartova, Eli、Radhakrishnanb, Suresh、Krinsky, Itzhak(2000)。Investor sophistication and patterns in stock returns after earnings announcement。The Accounting Review,75(1),43-63。  new window
17.Beaver, William H.(1968)。The Information Content of Annual Earnings Announcement。Journal of Accounting Research,6(Suppl.),67-92。  new window
18.Covrig, V. M.、DeFond, M. L.、Hung, M.(2007)。Home bias, foreign mutual fund holdings, and the voluntary adoption of International Accounting Standards。Journal of Accounting Research,45(1),41-70。  new window
19.Elsharkawy, A.、Garrod, N.(1996)。The impact of investor sophistication on price responses to earnings news。Journal of Business Finance and Accounting,23(2),221-236。  new window
20.Givoly, D.、Palmon, D.(1982)。Timeliness of Annual Earnings Announcements: Some Empirical Evidence。Accounting Review,57(3),486-508。  new window
21.Daske, H.、Hail, L.、Leuz, C.、Verdi, R.(2008)。Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences。Journal of Accounting Research,46(5),1085-1142。  new window
22.DeFond, M.、Hu, X.、Hung, M.、Li, S.(2011)。The impact of IFRS adoption on US mutual fund ownership: The role of comparability。Journal of Accounting and Economics,51(3),240-258。  new window
23.Kross, W.(1982)。Profitability, Earnings announcement time lags, and stock prices。Journal of Business Finance and Accounting,9(3),313-328。  new window
24.Li, Siqi(2010)。Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?。The Accounting Review,85(2),607-636。  new window
25.El-Gazzar, S. M.(1998)。Predisclosure information and institutional ownership: A cross-sectional examination of market revaluation during earnings announcement periods。The Accounting Review,73(1),119-129。  new window
26.Wermers, R.(1999)。Mutual Fund Herding and Impact on Stock Price。Journal of Finance,54(2),581-622。  new window
27.高蘭芬、簡金成(20031000)。How Can Investors' Sophistication Affect the Strategy of Earnings Management? Evidence from Seasoned Equity Offerings in Taiwan Stock Market。中華會計學刊,4(1),29-48。new window  new window
28.Singh, J. V.(1986)。Performance, Slack, and Risk Taking in Organizational Decision Making。The Academy of Management Journal,29(3),562-585。  new window
29.March, James G.、Shapira, Z.(1992)。Variable Risk Preferences and the Focus of Attention。Psychological Review,99(1),172-183。  new window
30.Gow, I. D.、Ormazabal, G.、Taylor, D. J.(2010)。Correcting for cross-sectional and time-series dependence in accounting research。The Accounting Review,85(2),483-512。  new window
31.Ball, Ray、Robin, Ashok、Wu, Joanna Shuang(2003)。Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries。Journal of Accounting and Economics,36(1-3),235-270。  new window
32.Healy, Paul M.、Hutton, Amy P.、Palepu, Krishna G.(1999)。Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure。Contemporary Accounting Research,16(3),485-520。  new window
33.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
34.Bamber, L. S.(19870700)。Unexpected earnings, firm size, and trading volume around quarterly earnings announcements。The Accounting Review,62(3),510-532。  new window
35.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
36.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  new window
37.Barth, M. E.、Landsman, W. R.、Lang, M. H.(2008)。International Accounting Standards and Accounting Quality。Journal of Accounting Research,46(3),467-498。  new window
38.Hayn, Carla(1995)。The information content of losses。Journal of Accounting and Economics,20(2),125-153。  new window
39.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。  new window
40.林欣美、郭麗華、蘇迺惠(20081200)。國際化程度、董事會結構、精練法人監督對盈餘管理之影響:以臺灣資訊電子業為例。臺大管理論叢,19(1),157-186。new window  延伸查詢new window
41.黃瓊慧、廖秀梅、廖益興(20040500)。股價是否充分反應當期盈餘對未來盈餘之意涵--以臺灣上市公司之季盈餘序列遵循AR(1)模式為例。當代會計,5(1),25-26。new window  延伸查詢new window
42.Jiambalvo, James、Rajgopal, Shivaram、Venkatachalam, Mohan(2002)。Institutional ownership and the extent to which stock prices reflect future earnings。Contemporary Accounting Research,19(1),117-145。  new window
43.張裕任、王泰昌、吳琮璠(20091000)。公司治理機制與外資持股偏好關聯性之探討。管理與系統,16(4),505-532。new window  延伸查詢new window
44.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
45.Billings, Bruce K.(1999)。Revisiting the relation between the default risk of debt and the earnings response coefficient。The Accounting Review,74(4),509-522。  new window
46.Collins, D. W.、Kothari, S. P.(1989)。An Analysis of Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients。Journal of Accounting and Economics,11(2/3),143-181。  new window
47.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics,33(3),401-425。  new window
48.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review,71(4),443-465。  new window
研究報告
1.Barron, O.、Schneible, R.、Stevens, D.(2009)。What do we really know about the firm size effect on trading volume reactions to earnings announcement? A re-examination and extension。Pennsylvania State University。  new window
圖書
1.Altman, E. I.(1983)。Corporate Financial Distress: A Complete Guide to Predicting, Avoiding and Dealing with Bankruptcy。New York:Wiley。  new window
2.Fama, Eugene F.(1976)。Foundations of Finance: Portfolio Decisions and Securities Prices。Basic Books。  new window
 
 
 
 
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