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題名:商譽減損之決定因素與市場反應
書刊名:中山管理評論
作者:高蘭芬 引用關係陳瑀君
作者(外文):Kao, LanfengChen, Yu-chun
出版日期:2017
卷期:25:4
頁次:頁935-965
主題關鍵詞:商譽減損三十五號公報GoodwillImpairmentsSFAS 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:40
  • 點閱點閱:10
期刊論文
1.Collins, Daniel W.、Kothari, S. P.、Shanken, Jay、Sloan, Richard G.(1994)。Lack of timeliness and noise as explanations for the low contemporaneuos return-earnings association。Journal of Accounting and Economics,18(3),289-324。  new window
2.Bartov, E.、Lindahl, F. W.、Ricks, W. E.(1998)。Stock price behavior around announcements of write-offs。Review of Accounting Studies,3(4),327-346。  new window
3.Zucca, L. J.、Campbell, D. R.(1992)。A closer look at discretionary writedowns of impaired assets。Accounting Horizons,6(3),30-41。  new window
4.Amir, E.、Livnat, J.(1996)。Multiperiod analysis of Adoption motives: the case of SFAS No. 106。The Accounting Review,71(4),539-553。  new window
5.Thaker, A.(1987)。Discussion of Asset Writedowns: Managerial Incentives and Security Returns。Journal of Finance,42,661-663。  new window
6.Sweeney, Amy P.(1994)。Debt-covenant violations and managers' accounting responses。Journal of Accounting and Economics,17(3),281-308。  new window
7.楊朝旭、吳幸蓁(20090100)。資產減損之決定因素與盈餘資訊性後果:論公司治理之角色。會計評論,48,67-114。new window  延伸查詢new window
8.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
9.Riedl, E. J.(2004)。An Examination of Long-Lived Asset Impairments。The Accounting Review,79(3),823-853。  new window
10.Elliott, J. A.、Shaw, W. H.(1988)。Write-offs as accounting procedures to manage perceptions。Journal of Accounting Research,26,91-119。  new window
11.Chao, Chia-ling(20070500)。An Examination of SFAS No.35: Adoption Timing Motives, Write-Off Characteristics, and Market Reaction。會計評論,特刊,77-120。new window  new window
12.Sevin, S.、Schroeder, R.(2005)。Earnings management: Evidence from SFAS No. 142 reporting。Managerial Auditing Journal,20(1),47-54。  new window
13.Kothari, S.、Sloan, R.(1992)。Information in Prices about Future Earnings Implications for Earnings Response Coefficient。Journal of Accounting and Economics,15,143-172。  new window
14.Jordan, C. E.、Clark, S. J.(2004)。Big Bath Earnings Management: The Case of Goodwill Impairment Under SFAS No. 142。Journal of Applied Business Research,20(2),63-70。  new window
15.Francis, J.、Hanna, J. D.、Vincent, L.(1996)。Causes and Effects of Discretionary Asset Write-Offs。Journal of Accounting Research,34(3),117-134。  new window
16.Li, Z.、Shroff, P. K.、Venkataraman, R.、Zhang, I. X.(2011)。Causes and Consequences of Goodwill Impairment Losses。Review of Accounting Studies,16(4),745-778。  new window
17.Easton, P. D.、Harris, T.、Ohlson, J.(1992)。Aggregate Accounting Earnings Can Explain Most Security Returns: The Case of Long Event Windows。Journal of Accounting and Economics,15,119-141。  new window
18.Cameron, A. B.、Stephens, L.(1991)。The Treatment of Non‐Recurring Items in the Income Statement and Their Consistency with FASB Concept Statements。Abacus,27(2),81-96。  new window
19.Bens, D. A.、Heltzer, W.、Segal, B.(2011)。The Information Content of Goodwill Impairments and SFAS 142。Journal of Accounting, Auditing & Finance,26(3),527-555。  new window
20.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
21.Beatty, A.、Weber, J.(2006)。Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments。Journal of Accounting Research,44(2),257-288。  new window
22.Beaver, William、Lambert, Richard、Morse, Dale(1980)。The information content of security prices。Journal of Accounting and Economics,2(1),3-28。  new window
23.Ramanna, K.(2008)。The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting。Journal of Accounting and Economics,45(2/3),253-281。  new window
24.Ramanna, K.、Watts, R. L.(2012)。Evidence on the use of unverifiable estimates in required goodwill impairment。Review of Accounting Studies,17(4),749-780。  new window
25.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
26.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
27.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
研究報告
1.Hogan, C. E.、Jeter, D. C.(1998)。The information content of restructuring charges: A contextual analysis。Vanderbilt University。  new window
2.Long, Y.(2005)。Essays on SFAS 142: Adoption Timing Motives, Market Reaction and Relation between Impairment and Overpayment in Acquisitions。Stanford University。  new window
圖書
1.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
 
 
 
 
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