Predicting Future Performance Using Fair Value versus Historical Cost: Evidence from Investment Property_

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題名：	Predicting Future Performance Using Fair Value versus Historical Cost: Evidence from Investment Property
書刊名：	臺大管理論叢
作者：	許文馨／吳淑幸／Sbaraglia, Andrew
作者(外文)：	Hsu, Audrey Wen-hsin／Wu, Grace Shu-hsing
出版日期：	2020
卷期：	30:2
頁次：	頁311-334
主題關鍵詞：	預測能力；投資性不動產；公允價值；歷史成本；Predictive ability；Investment property；Fair value；Historical cost
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:0 共同引用:1 點閱:8

期刊論文
1.	Riedl, E. J.、Serafeim, G.(2011)。Information risk and fair values: An examination of equity betas。Journal of Accounting Research，49(4)，1083-1122。
2.	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。
3.	He, X.、Wong, T. J.、Young, D.(2012)。Challenges for implementation of fair value accounting in emerging markets: Evidence from China。Contemporary Accounting Research，29(2)，538-562。
4.	Barth, M. E.(2006)。Including estimates of the future in today's financial statements。Accounting Horizons，20(3)，271-285。
5.	Ball, Ray(2006)。International Financial Reporting Standards (IFRS): Pros and cons for investors。Accounting and Business Research，36(sup1)，5-27。
6.	Schipper, K.(2007)。Required disclosures in financial reports。The accounting review，82(2)，301-326。
7.	葉疏、王全三(20200800)。Asymmetric Valuation Adjustments in Accumulated Other Comprehensive Income。臺大管理論叢，30(2)，135-173。延伸查詢
8.	Barth, M. E.、Clinch, G.(1998)。Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based estimates。Journal of Accounting Research，36，199-233。
9.	Cantrell, B. W.、McInnisk, J. M.、Yust, C. G.(2014)。Predicting credit losses: Loan fair values versus historical costs。The Accounting Review，89(1)，147-176。
10.	Campbell, J. L.(2014)。The fair value of cash flow hedges, future profitability, and stock returns。Contemporary Accounting Research，32(1)，243-279。
11.	Dichev, Ilia D.、Tang, Vicki Wei(2009)。Earnings volatility and earnings predictability。Journal of Accounting and Economics，47，160-181。
12.	Evans, M. E.、Hodder, L.、Hopkins, P. E.(2014)。The predictive ability of fair values for future financial performance of commercial banks and the relation of predictive ability to banks' share prices。Contemporary Accounting Research，31(1)，13-44。
13.	Liang, L.、Riedl, E. J.(2014)。The effect of fair value versus historical cost reporting model on analyst forecast accuracy。The Accounting Review，89(3)，1151-1177。
14.	Liu, J.、Liu, C.(2007)。Value relevance of accounting information in different stock market segments: The case of Chinese A-, B-, and H-shares。Journal of International Accounting Research，6(2)，55-81。
15.	Lopes, A. B.、Walker, M.(2012)。Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil。The British Accounting Review，44(2)，53-67。
16.	Petersen, M. A.(2009)。Estimating standard errors in panel data sets: Comparing approaches。Review of Financial Studies，22(1)，435-480。
17.	So, S.、Smith, M.(2009)。Value-relevance of presenting changes in fair value of investment properties in the income statement: Evidence from Hong Kong。Accounting and Business Research，39(2)，103-118。
18.	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。
19.	Laux, C.、Leuz, C.(2009)。The crisis of fair-value accounting: Making sense of the recent debate。Accounting, Organizations and Society，34(6/7)，826-834。
20.	Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research，11(2)，661-687。
21.	Altamuro, J.、Beatty, A.(2010)。How does Internal Control Regulation Affect Financial Reporting?。Journal of Accounting and Economics，49(1/2)，58-74。
22.	Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics，69(3)，505-527。
23.	Rosenbaum, Paul R.、Rubin, Donald B.(1983)。The Central Role of the Propensity Score in Observational Studies for Causal Effects。Biometrika，70(1)，41-55。
24.	Barth, M. E.(2000)。Valuation-based Accounting Research: Implications for Financial Reporting and Opportunities for Future Research。Accounting and Finance，40(1)，7-32。

研究報告
1.	Ball, R.、Jayaraman, S.、Shivakumar, L.(2012)。Mark-to-Market Accounting and Information Asymmetry in Banks。Chicago, IL：Chicago Booth Research。
2.	Muller, K. A. III、Riedl, E. J.、Sellhorn, T.(2008)。Consequences of voluntary and mandatory fair value accounting: Evidence surrounding IFRS adoption in the EU real estate industry。Boston, MA：Harvard Business School。

圖書
1.	Rosenbaum, Paul R.(2002)。Observational Studies。New York：Springer-Verlag。
2.	Financial Accounting Standards Board(2010)。Conceptual Framework for Financial Reporting。Norwalk, CT：FASB of the Financial Accounting Foundation。
3.	Singleton-Green, B.(2007)。Fair Value Accounting。Wales, England：Institute of Chartered Accountants in England and Wales (ICAEW)。

其他
1.	Bratten, B.，Causholli, M.，Khan, U.(2012)。Fair value accounting and the predictive ability of earnings: Evidence from the banking industry，https://www.academia.edu/9536903/Fair_value_accounting_and_the_predictive_ability_of_earnings_evidence_from_the_banking_industry_Acknowledgements。

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