期刊論文| 1. | Warfield, Terry D.、Wild, John J.(1992)。Accounting recognition and the relevance of earnings as an explanatory variable for returns。The Accounting Review，67(4)，821-842。   |
| 2. | Ettredge, M. L.、Kwon, S. Y.、Smith, D. B.、Zarowin, P. A.(2005)。The impact of SFAS No. 131 business segment data on the market's ability to anticipate future earnings。The Accounting Review，80(3)，773-804。 |
| 3. | Kasznik, R.、Barth, M. E.、Aboody, D.(1999)。Revaluations of Fixed Assets and Future Firm Performance: Evidence from the UK。Journal of Accounting & Economics，26(1-3)，149-178。 |
| 4. | Loh, A. L. C.、Tan, T. H.(2002)。Asset write-offs--managerial incentives and macroeconomic factors。Abacus，38(1)，134-151。 |
| 5. | Jones, D. A.、Smith, K. J.(2011)。Comparing the value relevance, predictive value, and persistence of other comprehensive income and special items。The Accounting Review，86(6)，2047-2073。 |
| 6. | Jarva, H.(2009)。Do firms manage fair value estimates? An examination of SFAS 142 goodwill impairments。Journal of Business Finance and Accounting，36(9/10)，1059-1086。 |
| 7. | Zhang, R.、Lu, Z.、Ye, K.(2010)。How do firms react to the prohibition of long-lived asset impairment reversals? Evidence from China。Journal of Accounting and Public Policy，29(5)，424-438。 |
| 8. | Easton, P. D.、Eddey, P. H.、Harris, T. S.(1993)。An investigation of revaluations of tangible long-lived assets。Journal of Accounting Research，31，1-38。 |
| 9. | Riedl, Edward J.(2004)。An examination of long-lived asset impairments。The Accounting Review，79(3)，823-852。 |
| 10. | Zucca, L. J.、Campbell, D. R.(1992)。A closer look at discretionary writedowns of impaired assets。Accounting Horizons，6(3)，30-41。 |
| 11. | Henderson, B. C.、Kaplan, S. E.(2000)。An examination of audit report lag for banks: a panel data approach。Auditing: A Journal of Practice & Theory，19(2)，159-174。 |
| 12. | Wang, Chaug-Jung、Lee, Chien-Hui、Huang, Bwo-Nung(2003)。An analysis of industry and country effects in global stock returns: Evidence from Asian countries and the U.S.。The Quarterly Review of Economics and Finance，43(3)，560-577。 |
| 13. | Gelb, D. S.、Zarowin, P. A.(2002)。Corporate disclosure policy and the informativeness of stock prices。Review of Accounting Studies，7(1)，33-52。 |
| 14. | Lundholm, R. J.、Myers, L. A.(2002)。Bringing the future forward: The effect of disclosure on the returns-earnings relation。Journal of Accounting Research，40(3)，809-839。 |
| 15. | Burgstahler, D.、Jiambalvo, J.、Shevlin, T.(2002)。Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?。Journal of Accounting Research，40(3)，585-612。 |
| 16. | Orpurt, Steven F.、Zang, Yoonseok(2009)。Do direct cash flow disclosures help predict future operating cash flows and earnings?。The Accounting Review，84(3)，893-935。 |
| 17. | 謝宛庭、吳清在(20051000)。Determinants and Market Reaction of Assets Impairment in Taiwan。中華會計學刊，6(1)，59-95。 延伸查詢 |
| 18. | Francis, J.、Schipper, K.、Vincent, L.(2005)。Earnings and Dividend Informativeness When Cash Flow Rights Are Separated from Voting Rights。Journal of Accounting & Economics，39(2)，329-360。 |
| 19. | Chen, S.、Wang, Y.、Zhao, Z.(2009)。Regulatory Incentives for Earnings Management through Asset Impairment Reversals in China。Journal of Accounting, Auditing and Finance，24(4)，589-620。 |
| 20. | Collins, D. W.、Kothari, S. P.、Shanken, J.、Sloan, R. G.(1994)。Lack of Timeliness and Noise as Explanations for the Low Contemporaneous Return-Earnings Association。Journal of Accounting and Economics，18(3)，289-324。 |
| 21. | Strong, N.、Walker, M.(1993)。The explanatory power of earnings for stock returns。The Accounting Review，68(2)，385-399。 |
| 22. | Chen, A.、Kao, L.、Wu, C. I.(2013)。The Effects of Impairment Recognitions and Reversals on Earnings Response Coefficient。Journal of Management，30(1)，55-71。 |
| 23. | Francis, J.、Hanna, J. D.、Vincent, L.(1996)。Causes and Effects of Discretionary Asset Write-Offs。Journal of Accounting Research，34，117-134。 |
| 24. | Lawrence, A.、Sloan, R.、Sun, Y.(2013)。Non-Discretionary Conservatism: Evidence and Implications。Journal of Accounting and Economics，56(2/3)，112-133。 |
| 25. | Carlson, S. J.、Bathala, C. T.(1997)。Ownership Differences and Firms' Income Smoothing Behavior。Journal of Business Finance & Accounting，24(2)，179-196。 |
| 26. | Elliott, J. A.、Shaw, W. H.(1988)。Write-offs as accounting procedures to manage perceptions。Journal of Accounting Research，26，91-119。 |
| 27. | Rees, L.、Gill, S.、Gore, R.(1996)。An investigation of asset write-downs and concurrent abnormal accruals。Journal of Accounting Research，34，157-169。 |
| 28. | Kothari, S. P.(2001)。Capital Markets Research in Accounting。Journal of Accounting and Economics，31(1-3)，105-231。 |
| 29. | 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。 |
| 30. | 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。 |
| 31. | Rice, S. C.、Weber, D. P.、Wu, B.(2015)。Does SOX 404 have teeth? Consequences of the failure to report existing internal control weaknesses。The Accounting Review，90(3)，1169-1200。 |
| 32. | Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research，6(2)，159-178。 |
| 33. | Bills, K. L.、Cunningham, L. M.、Myers, L. A.(2016)。Small audit firm membership in associations, networks, and alliances: Implications for audit quality and audit fees。The Accounting Review，91(3)，767-792。 |
| 34. | Bowen, R. M.、Khan, U.(2014)。Market reactions to policy deliberations on fair value accounting and impairment rules during the financial crisis of 2008-2009。Journal of Accounting and Public Policy，33(3)，233-259。 |
| 35. | Fan, H. S.、Chen, C. L.(2009)。The value-relevance change of book value of equity versus earnings by the voluntarily early adoption of SFAS No. 35 in Taiwan。Journal of Management，26(1)，51-77。 |
| 36. | Frantz, P.(1999)。Discretionary write-downs, write-offs, and other restructuring provisions: A signaling approach。Accounting and Business Research，29(2)，109-121。 |
| 37. | Gordon, E. A.(2001)。Accounting for changing prices: The value relevance of historical cost, price level, and replacement cost accounting in Mexico。Journal of Accounting Research，39(1)，177-200。 |
| 38. | Henning, S. L.、Shaw, W. H.、Stock, T.(2004)。The amount and timing of goodwill write-offs and revaluations: Evidence from U.S. and U.K. firms。Review of Quantitative Finance and Accounting，23(2)，99-121。 |
| 39. | Li, K. K.、Sloan, R. G.(2017)。Has goodwill accounting gone bad?。Review of Accounting Studies，22(2)，964-1003。 |
| 40. | Mitra, S.、Jaggi, B.、Hossain, M.(2013)。Internal control weaknesses and accounting conservatism: Evidence from the post-Sarbanes-Oxley period。Journal of Accounting, Auditing and Finance，28(2)，152-191。 |
| 41. | Peetathawatchai, P.、Acaranupong, K.(2012)。Are impairment indicators and losses associated in Thailand?。Journal of Financial Reporting and Accounting，10(1)，95-114。 |
| 42. | Rennekamp, K.、Rupar, K. K.、Seybert, N.(2015)。Impaired judgment: The effects of asset impairment reversibility and cognitive dissonance on future investment。The Accounting Review，90(2)，739-759。 |
| 43. | Strong, J. S.、Meyer, J. R.(1987)。Asset write-downs: Managerial incentives and security returns。The Journal of Finance，42(3)，643-661。 |
| 44. | Szczesny, A.、Valentincic, A.(2013)。Asset write-offs in private firms--The case of German SMEs。Journal of Business Finance and Accounting，40(3/4)，285-317。 |
| 45. | Trottier, K.(2013)。The effect of reversibility on a manager's decision to record asset impairments。Accounting Perspectives，12(1)，1-22。 |
| 46. | Whittred, G.、Zimmer, I.(1986)。Accounting information in the market for debt。Accounting and Finance，26(2)，19-33。 |
| 47. | Yen, S. H.、Chao, C. L.(2009)。Asset write-offs and discretionary accruals。NTU Management Review，19(S2)，165-194。 |
| 48. | Young, C. S.、Wu, S. J.(2009)。The determinants and effects on earnings informativeness of asset impairments: The role of corporate governance。International Journal of Accounting Studies，48(1)，68-114。 |
| 49. | Zeng, X. Q.、Li, K. F.、Wang, C. S.、Huang, Q. D.(2011)。The motive for earnings management and accounting for asset impairment: Evidence from China。NTU Management Review，22(1)，1-30。 |
| 50. | Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons，17(3)，207-221。 |
| 51. | Hausman, Jerry A.(1978)。Specification tests in econometrics。Econometrica: Journal of the Econometric Society，46(6)，1251-1271。 |
| 52. | Tucker, Jennifer W.、Zarowin, Paul A.(2006)。Does Income Smoothing Improve Earnings Informativeness?。The Accounting Review，81(1)，251-270。 |
| 53. | Beaver, William、Lambert, Richard、Morse, Dale(1980)。The information content of security prices。Journal of Accounting and Economics，2(1)，3-28。 |
| 54. | 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。 |
| 55. | 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。 |
| 56. | Jiambalvo, James、Rajgopal, Shivaram、Venkatachalam, Mohan(2002)。Institutional ownership and the extent to which stock prices reflect future earnings。Contemporary Accounting Research，19(1)，117-145。 |
| 57. | Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。 |
| 58. | White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society，48(4)，817-838。 |
| 59. | Lawrence, Alastair、Minutti-Meza, Miguel、Zhang, Ping(2011)。Can Big 4 versus Non-Big 4 differences in audit-quality proxies be attributed to client characteristics?。The Accounting Review，86(1)，259-286。 |
| 60. | Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research，15(1)，1-24。 |
| 61. | 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。 |
| 62. | 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。 |
| 63. | Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics，33(3)，401-425。 |
| 64. | Yeo, G. H. H.、Tan, P. M. S.、Ho, K. W.、Chen, S. S.(2002)。Corporate Ownership Structure and the Informativeness of Earnings。Journal of Business Finance and Accounting，29(7/8)，1023-1046。 |
| 65. | Choi, J. H.、Myers, L. A.、Zang, Y.、Ziebart, D. A.(2011)。Do management EPS forecasts allow returns to reflect future earnings? Implications for the continuation of management’s quarterly earnings guidance。Review of Accounting Studies，16(1)，143-182。 |