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題名：The Effects of Relaxing the Reconciliation Requirement in Foreign Private Issuers' SEC Filings on Earnings Management Strategies: IFRS Adopters versus U.S. GAAP Adopters
書刊名：臺大管理論叢
作者：曹嘉玲／洪叔民
作者(外文)：Chao, Chia-ling／Horng, Shwu-min
出版日期：2020
卷期：30:2
頁次：頁71-133
主題關鍵詞：裁決性應計數；實質盈餘管理；編制調節表；Discretionary accruals；Real activities manipulation；Reconciliation requirement
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(1) 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:1
  • 共同引用共同引用:3
  • 點閱點閱:3
期刊論文
1.Bartov, E.、Goldberg, S. R.、Kim, M.(2005)。Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective。Journal of Accounting, Auditing and Finance，20(2)，95-119。  new window
2.Hung, M.、Subramanyam, K. R.(2007)。Financial statement effects of adopting international accounting standards: The case of Germany。Review of Accounting Studies，12(4)，623-657。  new window
3.Lin, S.、Riccardi, W.、Wang, C.(2012)。Does accounting quality change following a switch from U.S. GAAP to IFRS? Evidence from Germany。Journal of Accounting and Public Policy，31(6)，641-657。  new window
4.Houmes, R. E.、Skantz, T. R.(2010)。Highly valued equity and discretionary accruals。Journal of Business Finance and Accounting，37(1/2)，60-92。  new window
5.Fields, Thomas D.、Lys, Thomas Z.、Vincent, Linda(2001)。Empirical research on accounting choice。Journal of Accounting and Economics，31(1-3)，255-307。  new window
6.Zhang, Jieying(2008)。The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers。Journal of Accounting and Economics，45(1)，27-54。  new window
7.Chen, L. H.、Sami, H.(2008)。Trading Volume Reaction to the Earnings Reconciliation from IAS to U.S. GAAP。Contemporary Accounting Research，25(1)，15-53。  new window
8.Van der, Meulen S.、Gaeremynck, A.、Willekens, M.(2007)。Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study。The International Journal of Accounting，42(2)，123-142。  new window
9.Christensen, H. B.、Lee, E.、Walker, M.、Zeng, Cheng(2015)。Incentives or standards: What determines accounting quality changes around IFRS adoption?。European Accounting Review，24(1)，31-61。  new window
10.Barth, M. E.、Landsman, W. R.、Lang, M. H.、Williams, C. D.(2012)。Are IFRS-based and U.S. GAAP-based accounting amounts comparable?。Journal of Accounting and Economics，54(1)，68-93。  new window
11.陳慶隆、張傳章、翁佩瑜(20171200)。Qualified Foreign Institutional Investors and the Earnings Informativeness of Income Smoothing。臺大管理論叢，27(4)，1-41。new window  延伸查詢new window
12.Doukakis, L. C.(2014)。The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities。Journal of Accounting and Public Policy，33(6)，551-572。  new window
13.Cheng, Qiang、Lee, Jimmy、Shevlin, Terry(2016)。Internal Governance and Real Earnings Management。The Accounting Review，91(4)，1051-1085。  new window
14.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
15.Byard, D.、Mashruwala, S.、Suh, J.(2017)。Does the 20-F reconciliation affect investors' perception of comparability between foreign private issuers (FPIs) and U.S. firms?。Accounting Horizons，31(2)，1-23。  new window
16.Chandra, U.、Ettredge, M. L.、Stone, M. S.(2006)。Enron-era disclosure of off-balance-sheet entities。Accounting Horizons，20(3)，231-252。  new window
17.Chen, L. H.、Khurana, I. K.(2015)。The impact of eliminating the Form 20-F reconciliation on shareholder wealth: Evidence from U.S. cross-listed firms。The Accounting Review，90(1)，199-228。  new window
18.Chiu, T. T.、Lee, Y. J.(2013)。Foreign private issuers' application of IFRS around the elimination of the 20-F reconciliation requirement。The Internal Journal of Accounting，48(1)，54-83。  new window
19.Dichev, I. D.、Skinner, D. J.(2002)。Large-Sample evidence on debt covenant hypothesis。Journal of Accounting Research，40(4)，1091-1123。  new window
20.Dierynck, B.、Landsman, W. R.、Renders, A.(2012)。Do managerial incentives drive cost behavior? Evidence about the role of the zero earnings benchmark for labor cost behavior in private Belgium firms。The Accounting Review，87(4)，1219-1246。  new window
21.Dugan, M. T.、Turner, E. H.、Wheatley, C. M.(2018)。Liability of foreignness: The impact of elimination of the reconciliation requirement on international asset allocation by U.S. investors。Journal of International Accounting Research，17(2)，75-95。  new window
22.Foerster, S. R.、Karolyi, G. A.(1999)。The effects of market segmentation and investor recognition on asset prices: Evidence from foreign stocks listing in the U.S.。Journal of Finance，54(3)，981-1013。  new window
23.Han, F.、He, H.(2013)。Cost of equity capital of foreign firms: Did bonding benefits diminish after the SEC's waiver of IFRS to U.S. GAAP reconciliation?。Review of Accounting and Finance，12(3)，268-285。  new window
24.Hansen, B.、Pownall, G.、Prakash, R.、Vulcheva, M.(2014)。Earnings changes associated with relaxing the reconciliation requirement in non-U.S. firms' SEC filings。Journal of Accounting and Public Policy，33(5)，424-448。  new window
25.Harris, M. S.、Muller, K. A. III(1999)。The market valuation of IAS versus U.S.-GAAP accounting measures using Form 20-F reconciliations。Journal of Accounting and Economics，26(1-3)，285-312。  new window
26.Healy, P. M.(1985)。The effect of business schemes on accounting decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
27.Henry, E.、Lin, S.、Yang, Y. W.(2009)。The European-U.S. "GAAP gap": IFRS to U.S. GAAP Form 20-F reconciliations。Accounting Horizons，23(2)，121-150。  new window
28.Iatridis, G.(2010)。International Financial Reporting Standards and the quality of financial statement information。International Review of Financial Analysis，19(3)，193-204。  new window
29.Lang, M.、Raedy, J. S.、Yetman, M.(2003)。How representative are cross-listed firms? An analysis of firm and accounting quality。Journal of Accounting Research，41(2)，363-396。  new window
30.Lin, Y. H.、Huang, H. W.(2017)。Eliminating the Form 20-F Reconciliation and Audit Pricing。Journal of International Accounting Research，16(1)，1-19。  new window
31.Mestelman, S.、Mohammad, E.、Shehata, M.(2015)。The convergence of IFRS and U.S. GAAP: Evidence from the SEC's removal of Form 20-F reconciliation。Accounting Perspectives，14(3)，190-211。  new window
32.Ormrod, P.、Taylor, P.(2004)。The Impact of the change to International Accounting Standards on debt covenants: A UK perspective。Accounting in Europe，1(1)，71-94。  new window
33.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
34.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
35.Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review，76(1)，1-26。  new window
36.Barton, Jan、Simko, Paul J.(2002)。The Balance Sheet as an Earnings Management Constraint。The Accounting Review，77(Supplement)，1-27。  new window
37.Bartov, Eli、Gul, Ferdinand A.、Tsui, Judy S. L.(2000)。Discretionary-accruals Models and Audit Qualifications。Journal of Accounting and Economics，30(3)，421-452。  new window
38.Chi, Wuchun、Lisic, Ling Lei、Pevzner, Mikhail(2011)。Is enhanced audit quality associated with greater real earnings management?。Accounting Horizons，25(2)，315-335。  new window
39.Coffee, John C. Jr.(2002)。Racing towards the top? The impact of cross-listings and stock market competition on international corporate governance。Columbia Law Review，102(7)，1757-1831。  new window
40.Cohen, Daniel A.、Zarowin, Paul(2010)。Accrual-based and real earnings management activities around seasoned equity offerings。Journal of Accounting and Economics，50(1)，2-19。  new window
41.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
42.Doidge, Craig、Karolyi, George Angrew、Stulz, René M.(2004)。Why are foreign firms listed in the U.S. worth more?。Journal of Financial Economics，71(2)，205-238。  new window
43.Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics，40(1-3)，3-73。  new window
44.Gunny, Katherine A.(2010)。The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks。Contemporary Accounting Research，27(3)，855-888。  new window
45.Hausman, Jerry A.(1978)。Specification tests in econometrics。Econometrica: Journal of the Econometric Society，46(6)，1251-1271。  new window
46.Huang, Pinghsun、Zhang, Yan、Deis, Donald R.、Moffitt, Jacquelyn S.(2009)。Do Artificial Income Smoothing and Real Income Smoothing Contribute to Firm Value Equivalently?。Journal of Banking and Finance，33(2)，224-233。  new window
47.Hunt, Alister、Moyer, Susan E.、Shevlin, Teriy(1996)。Managing Interacting Accounting Measures to Meet Multiple Objectives: A Study of LIFO Firms。Journal of Accounting and Economics，21(3)，339-374。  new window
48.Karolyi, George A.(2006)。The world of cross-listings and cross-listings of the world: Challenging conventional wisdom。Review of Finance，10(1)，99-152。  new window
49.Kim, Y.、Li, H.、Li, S.(2012)。Does eliminating the form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences?。Journal of Accounting and Economics，53(1/2)，249-270。  new window
50.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。  new window
51.Leuz, Christian(2003)。IAS Versus U.S. GAAP: Information asymmetry-based evidence from Germany's new market。Journal of Accounting Research，41(3)，445-472。  new window
52.Pincus, M.、Rajgopal, S.(2002)。The Interaction Between Accrual Management and Hedging: Evidence from Oil and Gas Firms。The Accounting Review，77(1)，127-160。  new window
53.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics，22(1-3)，249-281。  new window
54.Teoh, Siew Hong、Wong, T. J.、Rao, Gita R.(1998)。Are Accruals during Initial Public Offerings Opportunistic?。Review of Accounting Studies，3(1/2)，175-208。  new window
55.Tucker, Jennifer W.、Zarowin, Paul A.(2006)。Does Income Smoothing Improve Earnings Informativeness?。The Accounting Review，81(1)，251-270。  new window
56.Yin, Q. J.、Cheng, C. S. A.(2004)。Earnings management of profit firms and loss firms in response to tax rate reductions。Review of Accounting and Finance，3(1)，67-92。  new window
57.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。  new window
58.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
59.Zang, Amy Y.(2012)。Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management。The Accounting Review，87(2)，675-703。  new window
60.Cohen, Daniel A.、Dey, Aiyesha、Lys, Thomas Z.(2008)。Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods。The Accounting Review，83(3)，757-787。  new window
61.Reitenga, Austin、Buchheit, Steve、Yin, Qin Jennifer、Baker, Terry(2002)。CEO Bonus Pay, Tax Policy, and Earnings Management。The Journal of the American Taxation Association，24(Suppl. 1)，1-23。  new window
研究報告
1.Gordon, E. A.、Jorgensen, B. N.、Linthicum, C. L.(2011)。Could IFRS replace U.S. GAAP? A comparison of earnings attributes and informativeness in the U.S. market。San Antonio, Tx：University of Texas at San Antonio。  new window
圖書
1.Jiang, J. X.、Petroni, K. R.、Wang, I. Y.(2010)。Did eliminating the 20-F reconciliation between IFRS and U.S. GAAP matter?。East Lansing, MI：Michigan State University。  new window
2.Torys, LLP(2009)。Raising Capital in the United States Under the Multijurisdictional Disclosure System: A Business Law Guide。Toronto：Torys LLP。  new window
3.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
4.Efron, Bradley、Tibshirani, Robert J.(1993)。An Introduction to the Bootstrap。Chapman & Hall/CRC。  new window
5.Hair, Joseph F. Jr.、Black, William C.、Babin, Barry J.、Anderson, Rolph E.、Tatham, Ronald L.(2009)。Multivariate Data Analysis。Prentice-Hall, Inc.。  new window
其他
1.Securities and Exchange Commission(2007)。Acceptance from private foreign issuers of financial statement prepared in accordance with international financial reporting standards without reconciliation to U.S. GAAP，http://www.sec.gov/rules/final/2007/33-8879.pdf。  new window
2.Securities and Exchange Commission(2010)。Commission statement in support of convergence and global accounting standards，https://www.sec.gov/rules/other/2010/33-9109.pdf。  new window
3.Securities and Exchange Commission(2014)。International registered and reporting companies，https://www.sec.gov/divisions/corpfin/internatl/companies.shtml。  new window
4.Sridharan, S.，Soonawalla, K.(2011)。Cost-of-capital effects of IFRS reporting in the United States，https://ssrn.com/abstract=2000113。  new window
 
 
 
 
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