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題名:IAS 40雙重可選擇性之決定因素與經濟後果
書刊名:中華會計學刊
作者:王炫斌 引用關係林嬋娟
作者(外文):Wang, Hsuan-pinLin, Chan-jane
出版日期:2018
卷期:14:2
頁次:頁129-180
主題關鍵詞:投資性不動產外部鑑價公允價值模式價值攸關性Investment propertyExternal appraisalFair value modelValue relevance
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(2) 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:2
  • 共同引用共同引用:8
  • 點閱點閱:19
期刊論文
1.Cotter, Julie、Richardson, Scott(2002)。Reliability of asset revaluations: The impact of appraiser independence。Review of Accounting Studies,7(4),435-457。  new window
2.Muller, K. A. III、Riedl, E. J.(2002)。External monitoring of property appraisal estimates and information asymmetry。Journal of Accounting Research,40(3),865-881。  new window
3.Christensen, H. B.、Nikolaev, V. V.(2013)。Does fair value accounting for non-financial assets pass the market test?。Review of Accounting Studies,18(3),734-775。  new window
4.Danbolt, Jo、Rees, William(2008)。An experiment in fair value accounting: UK investment vehicles。European Accounting Review,17(2),271-303。  new window
5.Goncharov, Igor、Riedl, Edward J.、Sellhorn, Thorsten(2014)。Fair value and audit fees。Review of Accounting Studies,19(1),210-241。  new window
6.Clayton, J.、Geltner, D.、Hamilton, S. W.(2001)。Smoothing in Commercial Property Valuations: Evidence from Individual Appraisals。Real Estate Economics,29(3),337-360。  new window
7.林嬋娟、王瑄、葛俊佑(20130100)。金融商品重分類和歷史盈餘平穩化行為之關聯與市場反應。會計評論,56,39-73。new window  延伸查詢new window
8.Quagli, A.、Avallone, F.(2010)。Fair value or cost model? Drivers of choice for IAS 40 in the real estate industry。European Accounting Review,19(3),461-493。  new window
9.Amir, E.、Lev, B.(1996)。Value-relevance of nonfinancial information: The wireless communications industry。Journal of Accounting and Economics,22(1-3),3-30。  new window
10.Barth, M. E.、Clinch, G.(1998)。Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates。Journal of Accounting Research,36(3),199-233。  new window
11.Barth, M. E.、Kallapur, S.(1996)。The effects of cross-sectional scale differences on regression results in empirical accounting research。Contemporary Accounting Research,13(2),527-567。  new window
12.林靖傑、吳琮璠、莊素增(20150100)。強制以XBRL申報財務報告能否降低資訊不對稱?。會計評論,60,1-33。new window  延伸查詢new window
13.江美艷(20140500)。開放投資性不動產以公允價值後續評價,企業及投資人之實務因應。會計研究月刊,342,80-88。  延伸查詢new window
14.張書瑋(20140500)。投資性不動產迎向公允價值。會計研究月刊,342,68-76。  延伸查詢new window
15.Dietrich, J. Richard、Harris, Mary S.、Muller, Karl A. III(2000)。The reliability of investment property fair value estimates。Journal of Accounting and Economics,30(2),125-158。  new window
16.Diaz, J. III、Wolverton, M. L.(1998)。A longitudinal examination of the appraisal smoothing hypothesis。Real Estate Economics,26(2),349-358。  new window
17.Israeli, D.(2015)。Recognition versus disclosure: Evidence from fair value of investment property。Review of Accounting Studies,20(4),1457-1503。  new window
18.Garg, M.、Hanlon, D.(2012)。The value relevance of fair value accounting: Evidence from the real estate industry。Corporate Ownership & Control,9(4),408-417。  new window
19.Matysiak, George、Wang, Peijie(1995)。Commercial property market prices and valuations: Analysing the correspondence。Journal of Property Research,12(3),181-202。  new window
20.Landsman, W. R.(2007)。Is fair value accounting information relevant and reliable? Evidence from capital market research。Accounting and Business Research,37(Suppl.),19-30。  new window
21.Palea, V.(2014)。Fair value accounting and its usefulness to financial statement users。Journal of Financial Reporting and Accounting,12(2),102-116。  new window
22.Muller, M. A.、Riedl, E. J.、Sellhorn, T.(2015)。Recognition versus disclosure of fair values。The Accounting Review,90(6),2411-2447。  new window
23.Yao, D. F. T.、Percy, M.、Hu, F.(2015)。Fair value accounting for non-current assets and audit fees: Evidence from Australian companies。Journal of Contemporary Accounting & Economics,11(1),31-45。  new window
24.Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics,32(3),263-292。  new window
25.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
26.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
研究報告
1.Liu, Q.、Lu, J.(2004)。Earnings management to tunnel: Evidence from China's listed companies。University of Hong Kong。  new window
2.Muller, K. A. III、Riedl, E. J.、Sellhorn, T.(2008)。Causes and consequences of choosing historical cost versus fair value。Pennsylvania State University。  new window
3.Lourenço, I.、Curto, J. D.(2008)。The value relevance of investment property fair values。University Institute of Lisbon。  new window
學位論文
1.林抒真(2014)。投資性不動產後續衡量採公允價值模式之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
2.周承瑋(2016)。不動產估價師對估計投資性不動產公允價值之影響(碩士論文)。國立政治大學。  延伸查詢new window
3.王予劭(2014)。投資性不動產公允價值揭露之價值攸關性(碩士論文)。國立政治大學。  延伸查詢new window
4.葉欣穎(2015)。投資性不動產會計方法的選擇對資本市場之影響(碩士論文)。國立臺北大學。  延伸查詢new window
5.曾德瑋(2015)。投資性不動產會計處理採公允價值法或成本基礎之決定因素(碩士論文)。國立臺北大學。  延伸查詢new window
圖書
1.Jones Lang LaSalle(2014)。Global Real Estate Transparency Index 2014。Chicago, IL:Jones Lang LaSalle。  new window
2.Ernst and Young(2012)。Surveying IFRS for Real Estate: Current Issues and Financial Statements Survey 2010/2011。London:Ernst & Young。  new window
圖書論文
1.Betakova, J.、Hrazdilova-Bockova, K.、Skoda, M.(2014)。Fair value usefulness in financial statements。DAAAM International Scientific Book 2014。Vienna:DAAAM International Vienna。  new window
 
 
 
 
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