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題名:我國導入國際財務報導準則各階段資訊可比較性之探討
書刊名:當代會計
作者:劉彥弦蘇淑慧 引用關係
作者(外文):Liu, Yen-hsienSue, Shu-hui
出版日期:2017
卷期:18:2
頁次:頁187-216
主題關鍵詞:趨近國際財務報導準則採用國際財務報導準則資訊可比較性IFRS convergenceIFRS adoptionInformation comparability
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(0) 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:0
  • 共同引用共同引用:34
  • 點閱點閱:39
期刊論文
1.Callao, S.、Jarne, J. I.、Lainez, J. A.(2007)。Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting。Journal of International Accounting, Auditing and Taxation,16(2),148-178。  new window
2.Zeghal, D.、Chtourou, S. M.、Fourati, Y. M.(2012)。The effect of mandatory adoption of IFRS on earnings quality: Evidence from the European Union。Journal of International Accounting Research,11(2),1-25。  new window
3.de Franco, Gus、Kothari, Sagar P.、Verdi, Rodrigo S.(2011)。The Benefits of Financial Statement Comparability。Journal of Accounting Research,49(4),895-931。  new window
4.Atwood, T. J.、Drake, M. S.、Myers, J. N.、Myers, L. A.(2011)。Do earnings reported under IFRS tell us more about future earnings and cash flows?。Journal of Accounting & Public Policy,30(2),103-121。  new window
5.Callao, S.、Jame, J. I.(2010)。Have IFRS affected earnings management in the European Union?。Accounting in Europe,7(2),159-189。  new window
6.范宏書、許志偉(20130500)。IFRS差異調整數之股價反應與影響因素之探討。當代會計,14(1),33-56。new window  延伸查詢new window
7.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
8.陳佳煇、陳育成(20130700)。Earnings Quality during SFAS-to-IFRS Conversion in Taiwan。中華會計學刊,9(2),159-189。new window  延伸查詢new window
9.Yip, Rita W. Y.、Young, D. X.(2012)。Does mandatory IFRS adoption improve information comparability?。The Accounting Review,87(5),1767-1789。  new window
10.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
11.Liu, C.、Yao, L. J.、Hu, N.、Liu, L.(2011)。The Impact of IFRS on Accounting Quality in a Regulated Market: An Empirical Study of China。Journal of Accounting, Auditing and Finance,26(4),659-676。  new window
12.Wang, C.(2014)。Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer。Journal of Accounting Research,52(4),955-992。  new window
13.Cascino, S.、Gassen, J.(2015)。What Drives the Comparability Effect of Mandatory IFRS Adoption?。Review of Accounting Studies,20(1),242-282。  new window
14.Brochet, F.、Jagolinzer, A. D.、Riedl, E. J.(2013)。Mandatory IFRS Adoption and Financial Statement Comparability。Contemporary Accounting Research,30(4),1373-1400。  new window
15.DeFond, Mark L.、Hu, Xuesong、Hung, Mingyi、Li, Siqi(2011)。The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability。Journal of Accounting and Economics,51(3),240-258。  new window
16.王蘭芬、張仲岳、林谷峰(20151100)。採用IFRS轉換期間雙軌財務資訊對股利政策之影響。當代會計,16(2),113-143。new window  延伸查詢new window
17.李淑華、謝佩蓁(20141200)。強制適用IFRSs轉換期間綜合損益資訊攸關性之研究--以臺灣上市櫃公司為例。中華會計學刊,10(2),189-247。new window  延伸查詢new window
18.林美鳳、金成隆、謝佳純(20140700)。以IFRS為基礎的中國會計準則對資訊環境的影響。中華會計學刊,10(1),65-98。new window  延伸查詢new window
19.廖芝嫻、連晨帆(20151200)。前瞻性研究發展費用揭露的影響因素與市場反應。臺大管理論叢,26(1),209-254。new window  延伸查詢new window
20.鍾慧貞(20040500)。我國財務會計處理及資訊揭露邁向國際接軌。當代會計,5(1),121-137。new window  延伸查詢new window
21.Barniv, R. R.、Myring, M.(2015)。How would the differences between IFRS and U.S. GAAP affect U.S. analyst performance?。Journal of Accounting and Public Policy,34(1),28-51。  new window
22.Brüggemann, U.、Hitz, J. M.、Sellhorn, T.(2013)。Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research。European Accounting Review,22(1),1-37。  new window
23.Caban-Garcia, M. T.、He, H.(2012)。Comparability of earnings in Scandinavian countries: The impact of mandatory IFRS adoption and Stock Exchange consolidations。Journal of International Accounting Research,12(1),55-76。  new window
24.Chen, C.、Young, Danqing、Zhuang, Zili(2013)。Externalities of mandatory IFRS adoption: Evidence from cross-border spillover effects of financial information on investment efficiency。The Accounting Review,88(3),881-914。  new window
25.Chua, Y. L.、Cheong, C. S.、Gould, G.(2012)。The impact of mandatory IFRS adoption on accounting quality: Evidence from Australia。Journal of International Accounting Research,11(1),119-146。  new window
26.Houqe, M. N.、Easton, S.、van Zijl, T.(2014)。Does mandatory IFRS adoption improve information quality in low investor protection countries?。Journal of International Accounting, Auditing and Taxation,23(2),87-97。  new window
27.Grecco, M. C. P.(2013)。The Effect of Brazilian convergence to IFRS on earnings management by listed Brazilian nonfinancial companies。Brazilian Business Review,10(4),110-132。  new window
28.Mukai, I.(2012)。The economic consequences of convergence with the International Financial Reporting Standards in Japan。Journal of Accounting and Finance,12(3),162-179。  new window
29.Liu, C.、O'Farrell, G.(2011)。Comparability and convergence between IASB-IFRS and regional-IFRS。International Journal of Business, Accounting, and Finance,5(1),27-42。  new window
30.Liao, Q.、Sellhorn, T.、Skaife, H. A.(2012)。The cross-country comparability of IFRS earnings and book values: Evidence from France and Germany。Journal of International Accounting Research,11(1),155-184。  new window
31.Navarro-Garcia, J. C.、Madrid-Guijarro, A.(2014)。The influence of improvements in accounting standards on earnings management: The case of IFRS。Australian Accounting Review,24(2),154-170。  new window
32.Wang, Z.、Tan, J.、Lin, Z.、Dong, C.(2016)。Auditor quality and IFRS information comparability。Academy of Accounting and Financial Studies Journal,20(1),114-129。  new window
33.顏信輝、張瑀珊、鄭力尹(20160100)。直接採用IFRS前後財務報表資訊內涵之比較。會計評論,62,33-74。new window  延伸查詢new window
圖書
1.International Accounting Standards Board(2010)。Framework for the Preparation and Presentation of Financial Statements。London:IASB。  new window
2.Financial Accounting Standards Board(1980)。Qualitative Characteristics of Accounting Information。Norwalk, CT:FASB。  new window
其他
1.Li, S.,Sougiannis, T.,Wang, I.(2017)。Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows,https://ssrn.com/abstract=2948775。  new window
 
 
 
 
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