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題名:Do Rapid Reversals of Prior-Quarter Asset Impairment Recognition and the Strength of Corporate Governance Influence Earnings Quality?
書刊名:中山管理評論
作者:高蘭芬 引用關係莊淑媛
作者(外文):Kao, Lan-fengJhuang, Shu-yuan
出版日期:2016
卷期:24:2
頁次:頁357-382
主題關鍵詞:資產減損盈餘品質裁決性應計數公司治理Asset impairmentsEarnings qualityAbnormal accrualsCorporate governanceSFAS No.35
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:33
  • 點閱點閱:66
期刊論文
1.Chen, Anlin、Kao, Lanfeng、Tang, Hui-wen(20070800)。How Corporate Governance Mitigates the Abuse of Accounting Discretion: The Perspective of Firm Performance。管理學報,24(4),419-434。new window  new window
2.Chen, C. L.(2007)。Evidences of Opportunistic Reporting and Value-relevance by the Voluntarily Early Adopters of SFAS 35 in Taiwan。Taiwan Academy of Management Journal,7(1),43-71。  new window
3.Moehrle, S. R.(2002)。Do firms use restructuring charge reversals to meet earnings targets?。The Accounting Review,77(2),397-413。  new window
4.Riedl, Edward J.(2004)。An examination of long-lived asset impairments。The Accounting Review,79(3),823-852。  new window
5.Zucca, L. J.、Campbell, D. R.(1992)。A closer look at discretionary writedowns of impaired assets。Accounting Horizons,6(3),30-41。  new window
6.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
7.Alciatore, Mimi、Dee, Carol Callaway、Spear, Nasser、Easton, P.(1998)。Asset Write-Downs: A Decade of Research。Journal of Accounting Literature,17,1-39。  new window
8.Erickson, M.、Wang, S. W.(1999)。Earnings Management by Acquiring Firms in Stock for Stock Mergers。Journal of Accounting and Economics,27(2),149-176。  new window
9.Strong, John S.、Meyer, John R.(1987)。Asset Writedowns: Managerial Incentives and Security Returns。The Journal of Finance,42(3),643-661。  new window
10.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
11.Abbott, L. J.、Parker, S.、Peters, G. F.(2004)。Audit Committee Characteristics and Restatement。Auditing: A Journal of Practice and Theory,23(1),69-87。  new window
12.Chen, A.、Kao, L.、Wu, C. I.(2013)。The Effects of Impairment Recognitions and Reversals on Earnings Response Coefficient。Journal of Management,30(1),55-71。  new window
13.Francis, J.、Hanna, J. D.、Vincent, L.(1996)。Causes and Effects of Discretionary Asset Write-Offs。Journal of Accounting Research,34(1),117-134。  new window
14.Elliott, J. A.、Shaw, W. H.(1988)。Write-Offs as Accounting Procedures to Manage Perceptions。Journal of Accounting Research,26(1),91-119。  new window
15.Rees, L.、Gill, S.、Gore, R.(1996)。An Investigation of Asset Write-Downs and Concurrent Abnormal Accruals。Journal of Accounting Research,34(1),157-169。  new window
16.Young, C. S.、Wu, S. J.(2009)。The Determinants and Effects on Informativeness of Asset Impairments: The Role of Corporate Governance。International Journal of Accounting Studies,48(1),67-114。  new window
17.Dhaliwal, Dan S.、Naiker, Vic、Navissi, Farshid(2010)。The Association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees。Contemporary Accounting Research,27(3),787-827。  new window
18.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
19.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics,20(1),61-91。  new window
20.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
21.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。  new window
22.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance,9(3),295-316。  new window
23.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research,13(1),1-36。  new window
24.Duh, R.-R.、Lee, W.-C.、Lin, C.-C.(2009)。Reversing An Impairment Loss and Earnings Management: The Role of Corporate Governance。The International Journal of Accounting,44(2),113-137。  new window
25.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
 
 
 
 
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