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題名:月營收編製基礎變動前後資訊內涵之比較
書刊名:當代會計
作者:王蘭芬 引用關係張仲岳 引用關係劉昃恩
作者(外文):Wang, Lan-fenChang, Conrad C.Liu, Tse-en
出版日期:2020
卷期:21:1
頁次:頁33-62
主題關鍵詞:月營收編製基礎變動個別營收合併營收資訊內涵Monthly salesPreparation basis changeIndividual salesConsolidated salesInformation content
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:43
  • 點閱點閱:5
期刊論文
1.吳幸姬、李顯儀(20061200)。產業月營收變化與股價報酬的關聯性之研究。管理科學研究,3(2),61-74。new window  延伸查詢new window
2.Brown, P.、Kennelly, J. W.(1972)。The informational content of quarterly earnings: An extension and some further evidence。Journal of Business,45(3),403-415。  new window
3.Iatridis, G.、Rouvolis, S.(2010)。The post-adoption effects of the implementation of international financial reporting standards in Greece。Journal of International Accounting, Auditing and Taxation,19(1),55-65。  new window
4.張仲岳(20010500)。損益表之分類與獲利能力之預測。當代會計,2(1),1-16。new window  延伸查詢new window
5.Swaminathan, S.、Weintrop, J.(1991)。The Information Content of Earnings, Revenues, and Expenses。Journal of Accounting Research,29(2),418-427。  new window
6.Paglietti, P.(2009)。Earnings management, timely loss recognition and value relevance in Europe following the IFRS mandatory adoption: Evidence from Italian listed companies。Economia Aziendale Online,1(4),97-117。  new window
7.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
8.Kormendi, R.、Lipe, R.(1987)。Earnings Innovations, Earnings Persistence, and Stock Returns。Journal of Business,60(3),323-345。  new window
9.金成隆、張耿尉(19981000)。月營收/報酬關聯性之研究。管理評論,17(3),61-83。new window  延伸查詢new window
10.Lang, M.(1991)。Time-varying stock price response to earnings induced by uncertainty about the time--series process of earnings。Journal of Accounting Research,29(2),229-257。  new window
11.Beaver, W. H.(1968)。The information content of annual earnings announcements。Journal of Accounting Research,6(Suppl.),67-92。  new window
12.DeFond, Mark、Hung, Mingyi、Trezevant, Robert(2007)。Investor protection and the information content of annual earnings announcements: International evidence。Journal of Accounting and Economics,43(1),37-67。  new window
13.El-Gazzar, Samir M.(1998)。Predisclosure Information and Institutional Ownership: A Cross-Sectional Examination of Market Revaluations during Earnings Announcement Periods。Accounting Review,73(1),119-129。  new window
14.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
15.王蘭芬(20180600)。採用IFRS後廉價購買利益價值攸關性之研究--與其他盈餘組成部分之比較。東吳經濟商學學報,96,1-34。new window  延伸查詢new window
16.李淑華、謝佩蓁、馬英華、蔡彥卿(20190700)。採用IFRS後商譽及廉價購買利益之價值攸關--以臺灣為例。會計評論,69,83-129。new window  延伸查詢new window
17.顧廣平(20170300)。月營收宣告與行為偏誤。中山管理評論,25(1),63-100。new window  延伸查詢new window
18.Beaver, W. H.、McNichols, M. F.、Wang, Z. Z.(2018)。The information content of earnings announcements: New insights from intertemporal and cross-sectional behavior。Review of Accounting Studies,23,95-135。  new window
19.Ertimur, Y.、Mayew, W. J.、Stubben, S. R.(2011)。Analyst reputation and the issuance of disaggregated earnings forecasts to I/B/E/S。Review of Accounting Studies,16,29-58。  new window
20.Keung, E. C.(2010)。Do supplementary sales forecasts increase the credibility of financial analysts' earnings forecasts?。The Accounting Review,85(6),2047-2074。  new window
21.Lasser, D. J.、Wang, X.、Zhang, Y.(2010)。The effect of short selling on market reactions to earnings announcements。Contemporary Accounting Research,27(2),609-638。  new window
22.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。  new window
23.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
24.Beaver, William、Lambert, Richard、Morse, Dale(1980)。The information content of security prices。Journal of Accounting and Economics,2(1),3-28。  new window
25.Ertimur, Yonca、Livnat, Joshua、Martikainen, Minna(2003)。Differential market reactions to revenue and expense surprises。Review of Accounting Studies,8(2/3),185-212。  new window
26.Hayn, Carla(1995)。The information content of losses。Journal of Accounting and Economics,20(2),125-153。  new window
27.Jegadeesh, Narasimhan、Livnat, Joshua(2006)。Revenue Surprises and Stock Returns。Journal of Accounting and Economics,41(1/2),147-171。  new window
28.Fama, Eugene F.、French, Kenneth R.(1993)。Common risk factors in the returns on stocks and bonds。Journal of Financial Economics,33(1),3-56。  new window
29.顏信輝、張瑀珊、鄭力尹(20160100)。直接採用IFRS前後財務報表資訊內涵之比較。會計評論,62,33-74。new window  延伸查詢new window
30.Beaver, William H.、Clarke, Roger、Wright, William F.(1979)。The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors。Journal of Accounting Research,17(2),316-340。  new window
31.劉毅馨、蔡彥卿(20060100)。月營收宣告期間私有資訊交易之探究。管理與系統,13(1),47-76。new window  延伸查詢new window
32.Griffin, John M.、Ji, Xiuqing、Martin, J. Spencer(2005)。Global Momentum Strategies。Journal of Portfolio Management,31(2),23-39。  new window
研究報告
1.后祥雯(1996)。月營收時間序列暨其有用性之探討。  延伸查詢new window
學位論文
1.王朝正(2007)。母公司月營收與合併月營收之資訊內涵與盈餘預測能力之比較(碩士論文)。國立臺北大學。  延伸查詢new window
2.沈勤瑋(2015)。每月營收公告對投資人決策之影響(碩士論文)。國立臺灣大學。  延伸查詢new window
3.劉昱伶(2016)。公司規模、資訊移轉與營收公告股價反應(碩士論文)。國立中山大學。  延伸查詢new window
4.何秀芳(2000)。再論月營收公告之資訊內涵(碩士論文)。國立臺灣大學。  延伸查詢new window
5.簡雪芳(1998)。月營收公告資訊內涵之相關研究(博士論文)。國立臺灣大學。new window  延伸查詢new window
圖書
1.Fama, E. F.(1976)。Foundations of Finance。New York:Basic Books。  new window
2.Scott, W. R.(2015)。Financial Accounting Theory。Pearson Prentice Hall。  new window
 
 
 
 
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