臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：會計穩健性：基於亞洲國家資料研究之回顧
書刊名：臺大管理論叢
作者：王泰昌 引用關係／林修葳／許文馨／陳漢鐘 引用關係／劉嘉雯
作者(外文)：Wang, Tay-chang／Lin, Hsiou-wei／Hsu, Wen-hsin／Chen, Han-chung／Liu, Chia-wen
出版日期：2017
卷期：27:4
頁次：頁207-254
主題關鍵詞：會計穩健性；審慎性；權益市場；債務市場；Accounting conservatism；Prudence；Equity market；Debt market
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(5) 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:5
  • 共同引用共同引用:77
  • 點閱點閱:29
期刊論文
1.Jayaraman, S.(2012)。The effect of enforcement on timely loss recognition: Evidence from insider trading laws。Journal of Accounting and Economics，53(1/2)，77-97。  new window
2.Xia, D. L.、Zhu, S.(2009)。Corporate Governance and Accounting Conservatism in China。China Journal of Accounting Research，2(2)，81-108。  new window
3.高蘭芬、陳怡凱、陳美蓮(20110100)。代理問題與盈餘穩健性。會計評論，52，103-136。new window  延伸查詢new window
4.鄭哲惠、吳博欽、薛富井(20110100)。穩健會計與盈餘持續性--考慮不同組成的穩健性指標。會計評論，52，77-101。new window  延伸查詢new window
5.Khurana, I. K.、Raman, K. K.(2004)。Are Big Four Audits in ASEAN Countries of Higher Quality than Non-Big Four Audits?。Asia-Pacific Journal of Accounting & Economics，11(2)，139-165。  new window
6.林宛瑩、許崇源、戚務君、潘虹華(20120700)。穩健會計對員工分紅之影響。會計評論，55，37-75。new window  延伸查詢new window
7.王貞靜、潘虹華、戚務君(20121200)。以C-Score衡量會計穩健性在臺灣的適用性。會計審計論叢，2(2)，1-31。new window  延伸查詢new window
8.Gassen, Joachim、Fülbier, Rolf Uwe、Sellhorn, Thorsten(2006)。International Differences in Conditional Conservatism: The Role of Unconditional Conservatism and Income Smoothing。European Accounting Review，15(4)，527-564。  new window
9.Ball, R.、Kothari, S. P.、Nikolaev, V. V.(2013)。Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism。Journal of Accounting Research，51(5)，1071-1098。  new window
10.Chen, L. H.、Folsom, D. M.、Paek, W.、Sami, H.(2014)。Accounting conservatism, earnings persistence and pricing multiples on earnings。Accounting Horizons，28(2)，233-260。  new window
11.Givoly, Dan、Hayn, Carla K.、Natarajan, Ashok(2007)。Measuring reporting conservatism。The Accounting Review，82(1)，65-106。  new window
12.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
13.洪玉舜、顏信輝(20110800)。會計師懲戒程度對簽證保守性之影響。管理學報，28(4)，325-343。new window  延伸查詢new window
14.姜家訓、葉鴻銘(2007)。債權人監督、公司治理、會計師公費依賴度與盈餘穩健性之關係。中華會計學刊，6(2)，173-208。  延伸查詢new window
15.Roychowdhury, S.、Watts, R. L.(2007)。Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting。Journal of Accounting and Economics，44(1/2)，2-31。  new window
16.Firth, M.、Mo, P. L. L.、Wong, R. M. K.(2012)。Auditors' organizational form, legal liability, and reporting conservatism: Evidence from China。Contemporary Accounting Research，29(1)，57-93。  new window
17.Ramalingegowda, Santhosh、Yu, Yong(2012)。Institutional ownership and conservatism。Journal of Accounting and Economics，53(1/2)，98-114。  new window
18.Johnston, Rick、Markov, Stanimir、Ramnath, Sundaresh(2009)。Sell-side debt analysts。Journal of Accounting and Economics，47(1/2)，91-107。  new window
19.Kim, J. B.、Chung, R.、Firth, M.(2003)。Auditor Conservatism, Asymmetric Monitoring, and Earnings Management。Contemporary Accounting Research，20(2)，323-359。  new window
20.Barniv, R.、Myring, M.(2006)。An international analysis of historical and forecast earnings in accounting-based valuation models。Journal of Business Finance and Accounting，33(7/8)，1087-1109。  new window
21.Chen, J. Z.、Lobo, G. J.、Wang, Y. Y.、Yu, L.(2013)。Loan Collateral and Financial Reporting Conservatism: Chinese Evidence。Journal of Banking and Finance，37(12)，4989-5006。  new window
22.Chen, H.、Chen, J. Z.、Lobo, G. J.、Wang, Y.(2010)。Association between Borrower and Lender State Ownership and Accounting Conservatism。Journal of Accounting Research，48(5)，973-1014。  new window
23.林美鳳、金成隆、林良楓(20091200)。股權結構、會計保守性與信用評等關係之研究。臺大管理論叢，20(1)，289-329。new window  延伸查詢new window
24.Ball, Ray、Robin, Ashok、Sadka, Gil(2008)。Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism。Review of Accounting Studies，13(2/3)，168-205。  new window
25.Bushman, Robert M.、Piotroski, Joseph D.(2006)。Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions。Journal of Accounting and Economics，42(1/2)，107-148。  new window
26.Chi, Wuchen、Liu, Chiawen、Wang, Taychang(2009)。What Affects Accounting Conservatism: A Corporate Governance Perspective。Journal of Contemporary Accounting and Economics，5(1)，47-59。  new window
27.Chi, Wuchen、Wang, Chenchin(2010)。Accounting Conservatism in a Setting of Information Asymmetry between Majority and Minority Shareholders。The International Journal of Accounting，45(4)，465-489。  new window
28.Zhang, Jieying(2008)。The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers。Journal of Accounting and Economics，45(1)，27-54。  new window
29.Beaver, W. H.、Ryan, S. G.(2000)。Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity。Journal of Accounting Research，38(1)，127-148。  new window
30.Ahmed, A. S.、Duellman, S.(2007)。Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis。Journal of Accounting and Economics，43(2/3)，411-437。  new window
31.張瑞當、沈文華、方俊儒(20090600)。博達案對會計師簽發繼續經營有重大疑慮查核意見之影響：調節效果之探討。臺大管理論叢，19(2)，75-108。new window  延伸查詢new window
32.許文馨、詹凌菁(20081200)。會計盈餘反應訊息時效性之不對稱與董監酬勞關係。中山管理評論，16(4)，851-883。new window  延伸查詢new window
33.陳昭蓉、許崇源(20140700)。穩健會計與員工認股權。會計評論，59，37-72。new window  延伸查詢new window
34.傅鍾仁、張福星、陳慶隆(2005)。審計失敗對會計師保守主義的影響：Enron案是否存在產業蔓延效果？。會計評論，40，31-67。  延伸查詢new window
35.劉啟群、林純央、林宗翰(20130300)。穩健原則下資訊認列不對稱之多期性研究。證券市場發展，25(1)=97，1-25。new window  延伸查詢new window
36.戚務君、陳宜伶(20080400)。資本市場對盈餘品質的影響：來自臺灣的證據。管理評論，27(2)，53-69。new window  延伸查詢new window
37.Fairfield, P. M.、Whisenant, J. S.、Yohn, T. L.(2003)。Accrued earnings and growth: Implications for future profitability and market mispricing。The Accounting Review，78(1)，353-371。  new window
38.Nikolaev, V. V.(2010)。Debt Covenants and Accounting Conservatism。Journal of Accounting Research，48(1)，137-176。  new window
39.Khan, Mozaffar、Watts, Ross L.(2009)。Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism。Journal of Accounting and Economics，48(2/3)，132-150。  new window
40.Watts, Ross L.(2003)。Conservatism in Accounting Part II: Evidence and Research Opportunities。Accounting Horizons，17(4)，287-301。  new window
41.李淑華、謝齊莊(20150100)。應計項目持續性與穩健會計之非線性關係。會計評論，60，35-71。new window  延伸查詢new window
42.Dietrich, J. Richard、Muller, Karl A. III、Riedl, Edward J.(2007)。Asymmetric Timeliness Tests of Accounting Conservatism。Review of Accounting Studies，12(1)，95-124。  new window
43.Patatoukas, P. N.、Thomas, J. K.(2011)。More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism。The Accounting Review，86(5)，1765-1793。  new window
44.Chan, Ann L.-C.、Hsu, Audrey W.-H.(2013)。Corporate pyramids, conservatism and cost of debt: Evidence from Taiwan。The International Journal of Accounting，48(3)，390-413。  new window
45.Chi, W.、Dhaliwal, D.、Li, O. Z.、Lin, T. H.(2013)。Voluntary reporting incentives and reporting quality: Evidence from a reporting regime change for private firms in Taiwan。Contemporary Accounting Research，30(4)，1462-1489。  new window
46.Kravet, T. D.(2014)。Accounting conservatism and managerial risk-taking: Corporate acquisitions。Journal of Accounting and Economics，57(2/3)，218-240。  new window
47.Wang, R. Z.、Hógartaigh, C. Ó.、Van Zijl, T.(2009)。Measures of accounting conservatism: A construct validity perspective。Journal of Accounting Literature，28，165-203。  new window
48.廖秀梅、湯麗芬、李建然(20160700)。董監事暨重要職員責任保險與盈餘穩健性。會計評論，63，109-150。new window  延伸查詢new window
49.陳以林、陳欣妤(20170600)。會計保守性、研發支出與現金持有。管理學報，34(2)，257-275。new window  延伸查詢new window
50.Yang, Y. J.、Kweh, Q. L.、Lin, R. C.(2014)。Earnings quality of Taiwanese group firms。Asia-Pacific Journal of Accounting & Economics，21(2)，134-156。  new window
51.Teng, C. H.、Lin, Y. M.(2009)。Firm's uncertainty and accounting conservatism。Journal of Management，26(1)，79-95。  new window
52.Shuto, A.、Takada, T.(2010)。Managerial ownership and accounting conservatism in Japan: A test of management entrenchment effect。Journal of Business Finance & Accounting，37(7/8)，815-840。  new window
53.Ruch, G. W.、Taylor, G.(2015)。Accounting conservatism: A review of the literature。Journal of Accounting Literature，34，17-38。  new window
54.Liu, X.、Saidi, R.、Bazaz, M.(2014)。Institutional incentives and earnings quality: The influence of government ownership in China。Journal of Contemporary Accounting & Economics，10(3)，248-261。  new window
55.Liao, Y.、Chi, W.、Chen, Y.(2013)。Auditor economic dependence and accounting conservatism: Evidence from a low litigation risk setting。International Journal of Auditing，17(2)，117-137。  new window
56.Li, X.(2015)。Accounting conservatism and the cost of capital: An international analysis。Journal of Business Finance & Accounting，42(5/6)，555-582。  new window
57.Lang, M.、Raedy, J. S.、Yetman, M. H.(2003)。How representative are firms that are crosslisted in the United States? An analysis of accounting quality。Journal of Accounting Research，41(2)，363-386。  new window
58.Kim, M. I.、Sonu, C. H.、Choi, J. H.(2015)。Separation of corporate ownership and control and accounting conservatism: Evidence from Korea。Asia-Pacific Journal of Accounting & Economics，22(2)，103-136。  new window
59.Kim, J. B.、Zhang, L.(2016)。Accounting conservatism and stock price crash risk: Firmlevel evidence。Contemporary Accounting Research，33(1)，412-441。  new window
60.Khurana, I. K.、Wang, C.(2015)。Debt maturity structure and accounting conservatism。Journal of Business Finance & Accounting，42(1/2)，167-203。  new window
61.Kanagaretnam, K.、Lim, C. Y.、Lobo, G. J.(2013)。Influence of national culture on accounting conservatism and risk-taking in the banking industry。The Accounting Review，89(3)，1115-1149。  new window
62.Herrmann, D. R.、Pornupatham, S.、Vichitsarawong, T.(2008)。The impact of the Asian financial crisis on auditors' conservatism。Journal of International Accounting Research，7(2)，43-63。  new window
63.Haw, I. M.、Lee, J. J.、Lee, W. J.(2014)。Debt financing and accounting conservatism in private firms。Contemporary Accounting Research，31(4)，1220-1259。  new window
64.Gotti, G.、Mastrolia, S.(2012)。The effect on financial reporting quality of an exemption from the SEC reporting requirements for foreign private issuers。The International Journal of Accounting，47(1)，44-71。  new window
65.Gormley, T. A.、Kim, B. H.、Martin, X.(2012)。Do firms adjust their timely loss recognition in response to changes in the banking industry?。Journal of Accounting Research，50(1)，159-196。  new window
66.Gaio, C.、Raposo, C.(2011)。Earnings quality and firm valuation: International evidence。Accounting & Finance，51(2)，467-499。  new window
67.Gaio, C.(2010)。The relative importance of firm and country characteristics for earnings quality around the world。European Accounting Review，19(4)，693-738。  new window
68.Firth, M.、Mo, P. L. L.、Wong, R. M. K.(2014)。Auditors' reporting conservatism after regulatory sanctions: Evidence from China。Journal of International Accounting Research，13(2)，1-24。  new window
69.De Franco, G.、Vasvari, F. P.、Wittenberg-Moerman, R.(2009)。The Informational role of bond analysts。Journal of Accounting Research，47(5)，1201-1248。  new window
70.De Franco, G.、Vasvari, F. P.、Vyas, D.、Wittenberg-Moerman, R.(2014)。Debt analysts' views of debt-equity conflicts of interest。The Accounting Review，89(2)，571-604。  new window
71.Cheng, C. S. A.、Huang, H. H.、Li, Y.(2015)。Hedge fund intervention and accounting conservatism。Contemporary Accounting Research，32(1)，392-421。  new window
72.Brown, W. D. Jr.、He, H.、Teitel, K.(2006)。Conditional conservatism and the value relevance of accounting earnings: An international study。European Accounting Review，15(4)，605-626。  new window
73.Basu, S.(2009)。Conservatism research: Historical development and future prospects。China Journal of Accounting Research，2(1)，1-20。  new window
74.Ball, R.、Robin, A.、Wu, J. S.(2000)。Accounting standards, the institutional environment and issuer incentives: Effect on timely loss recognition in China。Asia-Pacific Journal of Accounting & Economics，7(2)，71-96。  new window
75.Al-Sehali, M.、Spear, N.(2004)。The decision relevance and timeliness of accounting earnings in Saudi Arabia。The International Journal of Accounting，39(2)，197-217。  new window
76.丁緯、顏信輝(2009)。法律環境和市場特性對於不對稱認列應計項目行為的影響：以中國市場為例。會計評論，49，1-33。  延伸查詢new window
77.李建然、劉正義(2014)。穩健會計對於企業股權融資的影響：臺灣實證研究。當代會計，15(2)，159-192。new window  延伸查詢new window
78.李淑華、柯伯昇、方偉廉、李文智(2010)。股市對長期淨營業資產之成長是否能理性反應？。中山管理評論，18(2)，563-588。new window  延伸查詢new window
79.周百隆、林兆欣、許碩芬、楊傑安(2015)。董監事責任保險對盈餘保守性之影響。財務金融學刊，23(1)，57-83。  延伸查詢new window
80.林純央、劉啟群(2014)。盈餘不對稱及時性觀念下，盈餘落後反應對穩健性比較之影響。臺大管理論叢，25(1)，1-31。  延伸查詢new window
81.許文馨(2012)。大陸投資限制與盈餘認列即時性之不對稱。會計評論，55，1-36。  延伸查詢new window
82.許文馨、林玟君(2013)。董監事責任險、債務契約與盈餘保守性。臺大管理論叢，24(1)，1-42。  延伸查詢new window
83.彭火樹、陳美惠(2008)。控制會計保守與盈餘成長估計權益資金成本之研究。中山管理評論，16(4)，823-849。  延伸查詢new window
84.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
85.Ball, Ray、Kothari, S. P.、Robin, Ashok(2000)。The effect of international institutional factors on properties of accounting earnings。Journal of Accounting and Economics，29(1)，1-51。  new window
86.戚務君、廖益均、林嬋娟(20081100)。我國企業盈餘穩健特性之研究。會計學報，1(1)，1-27。new window  延伸查詢new window
87.Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness。Journal of Accounting & Economics，39(1)，83-128。  new window
88.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics，24(1)，3-37。  new window
89.LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review，83(2)，447-478。  new window
90.Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons，17(3)，207-221。  new window
91.Beaver, William、Lambert, Richard、Morse, Dale(1980)。The information content of security prices。Journal of Accounting and Economics，2(1)，3-28。  new window
92.Givoly, Dan、Hayn, Carla K.(2000)。The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?。Journal of Accounting & Economics，29(3)，287-320。  new window
93.Francis, Jere R.、Wang, Dechun(2008)。The joint effect of investor protection and Big 4 audits on earnings quality around the world。Contemporary Accounting Research，25(1)，157-191。  new window
94.曾昭玲(20160900)。企業之不對稱資訊、銀行往來關係及直接與間接融資。臺大管理論叢，26(3)，119-150。new window  延伸查詢new window
95.Beaver, W. H.、Ryan, S. G.(2005)。Conditional and unconditional conservatism: Concepts and modeling。Review of Accounting Studies，10(2/3)，269-309。  new window
96.Fan, Joseph P. H.、Wong, Tak-Jun、Zhang, Tianyu(2012)。Founder succession and accounting properties。Contemporary Accounting Research，29(1)，283-311。  new window
97.Ohlson, J. A.(2005)。On Accounting-based Valuation Formulae。Review of Accounting Studies，10(2/3)，323-347。  new window
98.Basu, S.、Huang, A. Y. F.、Mitsudome, T.、Weintrop, J.(2005)。Timeliness and conservatism of Taiwanese earnings。Asia-Pacific Journal of Accounting and Economics，12(2)，113-134。  new window
圖書
1.International Accounting Standards Committee(1989)。Framework for the Preparation and the Presentation of Financial Statements。London：International Accounting Standards Committee。  new window
2.International Accounting Standards Board(2010)。Conceptual Framework for Financial Reporting。London：International Accounting Standards Board。  new window
單篇論文
1.Louis, H.，Lys, T. Z.，Sun, A. X.(2014)。Conservatism, analyst ability, and forecast error: Evidence on financial statement users' ability to account for conservatism。  new window
其他
1.Financial Reporting Council(2014)。A review of the conceptual framework for financial reporting，https://frc.org.uk/Our-Work/Publications/Accounting-and-Reporting-Policy/FRC-response-to-IASBs-A-Review-of-the-Conceptual.aspx。  new window
2.金成隆，王泰昌，李佳玲，吳清在，林修葳，俞洪昭(2012)。財金及會計學門會計領域國際期刊分級及排序更新計畫，http://www.most.gov.tw/hum/public/Attachment/49241113171.pdf。  延伸查詢new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：1197（臺灣：1178，外國：19） ／ 本年度總使用人次：1806188 ／ 訪客人次（自102年09月）：67618861
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上