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題名:The Informativeness of Uncertainty Analysis Disclosure under TFAS No. 40 in the Insurance Industry
書刊名:會計評論
作者:劉啟群 引用關係廖懿屏吳思蓉
作者(外文):Liu, Chi-chunLiao, Yi-pingWu, Szu-jung
出版日期:2017
卷期:64
頁次:頁39-59
主題關鍵詞:不確定性分析之揭露資訊內涵財會準則第四十號公報風險管理委員會Uncertainty analysisInformativenessTFAS No. 40Risk management committee
原始連結:連回原系統網址new window
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  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:0
  • 點閱點閱:3
期刊論文
1.Elango, B.、Ma, Y. L.、Pope, N.(2008)。An investigation into the diversification-performance relationship in the U.S. property-liability insurance industry。Journal of Risk and Insurance,75(3),567-591。  new window
2.Harris, Ira C.、Shimizu, Katsuhiko(2004)。Too Busy to Serve? An Examination of the Influence of Overboarded Directors。Journal of Management Studies,41(5),775-798。  new window
3.Jiraporn, P.、Davidson, W. N. III、DaDalt, P.、Ning, Y.(2009)。Too busy to show up? An analysis of directors' absences。The Quarterly Review of Economics and Finance,49(3),1159-1171。  new window
4.Sharma, V. D.、Iselin, E. R.(2012)。The association between audit committee multiple-directorships, tenure, and financial misstatements。Auditing: A Journal of Practice & Theory,31(3),149-175。  new window
5.Jorion, P.(2002)。How informative are Value-at-Risk disclosures?。The Accounting Review,77,911-931。  new window
6.Brown, N. C.、Christensen, T. E.、Elliott, W. B.、Mergenthaler, R. D.(2012)。Investor Sentiment and Pro Forma Earnings Disclosures。Journal of Accounting Research,50(1),1-40。  new window
7.Pottier, S. W.、Sommer, D. W.(1999)。Property-Liability Insurer Financial Strength Ratings: Differences across Rating Agencies。Journal of Risk and Insurance,66,621-642。  new window
8.Choi, I.(2013)。When do companies need a board-level risk management committee?。Private Sector Opinion,31。  new window
9.Hoyt, R. E.、Liebenberg, A. P.(2011)。The value of enterprise risk management。Journal of Risk and Insurance,78,795-822。  new window
10.Huang, L. Y.、Lai, G. C.、McNamara, M.、Wang, J.(2011)。Corporate governance and efficiency: Evidence from U.S. property-liability insurance industry。Journal of Risk and Insurance,78,519-550。  new window
11.Liu, C. C.、Ryan, S. G.、Tan, H.(2004)。How banks' value-at-risk disclosures predict their total and priced risk: Effects of bank technical sophistication and learning over time。Review of Accounting Studies,9,265-294。  new window
12.Lim, C. Y.、Tan, P. M. S.(2007)。Value relevance of value-at-risk disclosure。Review of Quantitative Finance and Accounting,29,353-370。  new window
13.Liew, C. L.、Zain, M. M.、Jaffar, N.(2012)。Board of directors and voluntary formation of risk management committee: Malaysia evidence。International Journal on Social Science, Economics and Art,2(2),67-73。  new window
14.Kirch, G.、Terra, P. R. S.(2012)。Determinants of corporate debt maturity in South America: Do institutional quality and financial development matter?。Journal of Corporate Finance,18,980-993。  new window
15.Yatim, P.(2010)。Board structures and the establishment of a risk management committee by Malaysian listed firms。Journal of Management and Governance,14,17-36。  new window
16.Serafeim, G.(2011)。Consequences and institutional determinants of unregulated corporate financial statements: Evidence from embedded value reporting。Journal of Accounting Research,49,529-571。  new window
17.Ferreira, Miguel A.、Laux, Paul A.(2007)。Corporate Governance, Idiosyncratic Risk, and Information Flow。The Journal of Finance,62(2),951-989。  new window
18.Adams, Renée B.、Ferreira, Daniel(2009)。Women in the Boardroom and Their Impact on Governance and Performance。Journal of Financial Economics,94(2),291-309。  new window
19.Chou, Hsin-I、Chung, Huimin、Yin, Xiangkang(2013)。Attendance of board meetings and company performance: Evidence from Taiwan。Journal of Banking and Finance,37(11),4157-4171。  new window
20.Colquitt, L. L.、Hoyt, R. E.(1997)。Determinants of Corporate Hedging Behavior: Evidence from the Life Insurance Industry。Journal of Risk and Insurance,64(4),649-671。  new window
其他
1.CFO Forum(2009)。Market consistent embedded value: Basis for conclusions,http://www.cfoforum.nl/embedded_value.html.。  new window
2.International Accounting Standards Board(2013)。Exposure Draft Insurance Contracts (ED/2013/7),http://www.ifrs.org/Current-Projects/IASBProjects/Insurance-Contracts/Exposure-Draft-June-2013/Pages/Exposure-Draft-andcomment-letters.aspx。  new window
3.International Accounting Standards Board(2010)。IFRS 4: Insurance Contracts,http://www.ifrs.org/Current-Projects/IASB-Projects/Insurance-Contracts/Exposure-draft-2010/Pages/Exposure-draft-and-Comment-letters.aspx.。  new window
4.Zhou, J.,Chen, K. Y.(2004)。Audit committee, board characteristics and earnings management by commercial banks,https://www.researchgate.net/profile/Jian_Zhou20/publication/228724063_Audit_committee_board_characteristics_and_earnings_management_by_commercial_banks/links/0c960521b9e11ba509000000.pdf.。  new window
 
 
 
 
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