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題名：企業採用管理法對於營運部門財務報導揭露品質之影響
書刊名：中山管理評論
作者：彭智偉
作者(外文)：Peng, Chih-wei
出版日期：2020
卷期：28:1
頁次：頁67-119
主題關鍵詞：財務會計準則第41號公報；管理法；營運部門報導；專屬資訊成本；董事會治理；SFAS No. 41；Management approach；Segment reporting；Proprietary cost；Board governance
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期刊論文
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5.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。  new window
6.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
7.陳依蘋(20020700)。透明度與企業價值。會計研究月刊，200，48-54。  延伸查詢new window
8.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
9.Ball, Ray(2006)。International Financial Reporting Standards (IFRS): Pros and cons for investors。Accounting and Business Research，36(sup1)，5-27。  new window
10.Gu, Z.、Rosett, J. G.、Lee, C. W. J.(2005)。What determines the variability of accounting accruals?。Review of Quantitative Finance and Accounting，24(3)，313-334。  new window
11.Clarkson, P. M.、Kao, J. L.、Richardson, G. D.(1994)。The voluntary inclusion of forecasts in the MD&A section of annual reports。Contemporary Accounting Research，11(1)，423-450。  new window
12.Schipper, Katherine(2003)。Principles-Based Accounting Standards。Accounting Horizons，17(1)，61-72。  new window
13.Nelson, M. W.(2003)。Behavioral Evidence on the Effects of Principles- and Rules-Based Standards。Accounting Horizons，17(1)，91-104。  new window
14.Berger, P. G.、Hann, R.(2003)。The impact of SFAS No. 131 on information and monitoring。Journal of Accounting Research，41(2)，163-234。  new window
15.Ettredge, M. L.、Kwon, S. Y.、Smith, D. B.、Stone, M. S.(2006)。The effect of SFAS No. 131 on the cross-segment variability of profits reported by multiple segment firms。Review of Accounting Studies，11(1)，91-117。  new window
16.Hayes, R. M.、Lundholm, R.(1996)。Segment reporting to the capital market in the presence of a competitor。Journal of Accounting Research，34(2)，261-279。  new window
17.Landsman, Wayne R.、Maydew, Edward L.、Thornock, Jacob R.(2012)。The information content of annual earnings announcements and mandatory adoption of IFRS。Journal of Accounting and Economics，53(1/2)，34-54。  new window
18.Machlup, Fritz(1967)。Theories of the Firm: Marginalist, Behavioral, Managerial。American Economic Review，57(1)，1-33。  new window
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20.Mensah, Y. M.、Werner, R. H.(2008)。The capital market implications of the frequency of interim financial reporting: an international analysis。Review of Quantitative Finance & Accounting，31(1)，71-104。  new window
21.Li, X.(2010)。The Impacts of Product Market Competition on the Quantity and Quality of Voluntary Disclosures。Review of Accounting Studies，15(3)，663-711。  new window
22.Sengupta, Partha(1998)。Corporate disclosure quality and the cost of debt。The Accounting Review，73(4)，459-474。  new window
23.Harris, M. S.(1998)。The association between competition and managers' business segment reporting decisions。Journal of Accounting Research，36(1)，111-128。  new window
24.Leibenstein, Harvey(1966)。Allocative Efficiency vs. "X-Efficiency"。American Economic Review，56(3)，392-415。  new window
25.Tirole, Jean(2001)。Corporate Governance。Econometrica，69(1)，1-35。  new window
26.Rhoades, Stephen A.(1993)。Efficiency Effects of Horizontal (in-market) Bank Mergers。Journal of Banking and Finance，17(2/3)，411-422。  new window
27.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
28.Miller, Brian P.(2010)。The effects of reporting complexity on small and large investor trading。The Accounting Review，85(6)，2107-2143。  new window
29.Maines, L.、McDaniel, L.、Harris, M.(1997)。Implications of proposed segment reporting standards for financial analysts' investment decisions。Journal of Accounting Research，35(Suppl. 1)，1-24。  new window
30.Street, Donna L.、Nichols, Nancy B.、Gray, Sidney J.(2000)。Segment Disclosures under SFAS No. 131: Has Business Segment Reporting Improved?。Accounting Horizons，14(3)，259-285。  new window
31.曾乾豪、王怡心、王雅青、薛敏正(20150700)。內部控制缺失與財務報表品質間之關聯性--來自新上市公司的證據。管理與系統，22(3)，303-337。new window  延伸查詢new window
32.周建宏(20081100)。IFRS接軌的挑戰。會計研究月刊，276，72-77。  延伸查詢new window
33.Lundholm, Russell J.、Myers, Linda A.(2002)。Bringing the Future Forward: The Effect of Disclosure on the Returns-Earnings Relation。Journal of Accounting Research，40(3)，809-839。  new window
34.Cheng, C. S. A.、Hsieh, S. J.、Yip, Y.(2007)。Impact of Accounting Choices on Firm Valuation and Earnings Quality: The Case of Transition Obligation under SFAS 106。Review of Accounting and Finance，6(4)，419-441。  new window
35.Botosan, C. A.、Stanford, M.(2005)。Managers' motives to withhold segment disclosures and the effect of SFAS No. 131 on analysts' information environment。The Accounting Review，80(3)，751-771。  new window
36.Soderstrom, N. S.、Sun, K. J.(2007)。IFRS Adoption and Accounting Quality: A Review。European Accounting Review，16(4)，675-702。  new window
37.Giroud, X.、Mueller, H. M.(2011)。Corporate Governance, Product Market Competition, and Equity Prices。The Journal of Finance，66(2)，563-600。  new window
38.Verrecchia, Robert E.(1983)。Discretionary disclosure。Journal of Accounting and Economics，5(1)，179-194。  new window
39.Lang, M.、Lundholm, R.(1993)。Cross-sectional determinants of analyst ratings of corporate disclosure。Journal of Accounting Research，31(2)，246-271。  new window
40.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。  new window
41.Masulis, Ronald W.、Wang, Cong、Xie, Fei(2007)。Corporate Governance and Acquirer Returns。The Journal of Finance，62(4)，1851-1889。  new window
42.江美艷、王淑玲、蔡素芬(2008)。財會41號公報新思維--依內部管理報告辨認營運部門。勤業眾信通訊，2008(11月號)，1-8。  延伸查詢new window
43.周建宏(2009)。《迎接IFRS系列九》：營運部門別報導。資誠通訊，229，18-23。  延伸查詢new window
44.許振隆(2008)。我國財務會計準則公報第四十一號「營運部門資訊之揭露」草案對企業的影響與衝擊。安侯建業通訊，2008(11月號)，10-11。  延伸查詢new window
45.楊麗玲(20130700)。強制性規定揭露營運部門別資訊之增額資訊內涵實證研究。中華科技大學學報，56，21-33。  延伸查詢new window
46.賴睦穎、陳昶毓(2013)。營運部門資訊揭露之觀察：一般產業。信用風險評估專刊，2013(9月號)，111-114。  延伸查詢new window
47.Herrmann, Don、Thomas, Wayne B.(2000)。An Analysis of Segment Disclosures under SFAS No. 131 and SFAS No. 14。Accounting Horizons，14(3)，287-302。  new window
48.Taso, S. M.、Lin, C. H.、Chen, V. Y. S.(2015)。Family ownership as a moderator between R&D investments and CEO compensation。Journal of Business Research，68(3)，599-606。  new window
49.Lechner, M.(2010)。The Estimation of Causal Effects by Difference-in-Difference Methods。Foundations and Trends in Econometrics，4(3)，165-224。  new window
50.Hope, Ole-Kristian、Thomas, Wayne B.、Vyas, Dushyantkumar(2013)。Financial Reporting Quality of U.S. Private and Public Firms。The Accounting Review，88(5)，1715-1742。  new window
51.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review，53(1)，112-134。  new window
52.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics，20(1)，61-91。  new window
53.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance，54(2)，471-517。  new window
54.Barth, M. E.、Landsman, W. R.、Lang, M. H.(2008)。International Accounting Standards and Accounting Quality。Journal of Accounting Research，46(3)，467-498。  new window
55.Anderson, Ronald C.、Reeb, David M.(2003)。Founding-family ownership and firm performance: Evidence from the S&P 500。The Journal of Finance，58(3)，1301-1328。  new window
56.廖益興、楊清溪(20070800)。公司治理機制與財務報表品質之關聯性研究。財務金融學刊，15(3)，67-112。new window  延伸查詢new window
57.陳振遠、張智堯、王蘭芬、李文智(20050600)。應用Ohlson會計評價模型探究公司治理之價值攸關性--以臺灣上市公司電子業為例。臺大管理論叢，15(2)，123-141。new window  延伸查詢new window
58.林欣美、郭麗華、蘇迺惠(20081200)。國際化程度、董事會結構、精練法人監督對盈餘管理之影響：以臺灣資訊電子業為例。臺大管理論叢，19(1)，157-186。new window  延伸查詢new window
59.Bathala, C. T.、Rao, R. P.(1995)。The Determinants of Board Composition: An Agency Theory Perspective。Managerial and Decision Economics，16(1)，59-69。  new window
60.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。  new window
61.Lang, Mark H.、Lundholm, Russell J.(1996)。Corporate Disclosure Policy and Analyst Behavior。The Accounting Review，71(4)，467-492。  new window
62.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。  new window
63.Ali, Ashiq、Chen, Tai-Yuan、Radhakrishnan, Suresh(2007)。Corporate Disclosures by Family Firms。Journal of Accounting and Economics，44(1/2)，238-286。  new window
64.Weisbach, Michael S.(1988)。Outside directors and CEO turnover。Journal of Financial Economics，20(1/2)，431-460。  new window
65.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。Journal of Finance，52(2)，737-783。  new window
66.Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review，65(1)，131-156。  new window
67.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review，77(Suppl. 1)，35-59。  new window
68.Armstrong, Christopher S.、Barth, Mary E.、Jagolinzer, Alan D.、Riedl, Edward J.(2010)。Market reaction to the adoption of IFRS in Europe。The Accounting Review，85(1)，31-61。  new window
69.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
70.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
71.Eisenhardt, Kathleen M.(1989)。Building Theories from Case Study Research。Academy of Management Review，14(4)，532-550。  new window
研究報告
1.Ali, A.、Klasa, S.、Yeung, E.(2010)。Industry Concentration and Corporate Disclosure Policy。University of Texas Dallas。  new window
2.Berger, Philip G.、Hann, Rebecca N.(2003)。Segment Profitability and the Proprietary Costs of Disclosure。University of Southern California。  new window
學位論文
1.林儀瑄(2014)。我國財務會計準則公報第41號「營運部門資訊揭露」之揭露實務調查--以臺灣50指數公司為例(碩士論文)。國立成功大學，臺南。  延伸查詢new window
圖書
1.Hair, J. F. J.、Anderson, R. E.、Tatham, R. L.、Black, W. C.(1998)。Multivariate Analysis。Prentice Hall International。  new window
2.Maddala, G. S.(2001)。Introduction to Econometrics。John Wiley & Sons, Inc.。  new window
3.林美花(2012)。高級會計學。臺北：指南書局。  延伸查詢new window
4.Knutson, Peter H.(1993)。Financial Reporting in the 1990s and Beyond: A Position Paper。Charlottesville, Virginia：CFA Institute。  new window
 
 
 
 
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