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題名:採行國際財務報導準則對公司的外資及其投資效率之影響
書刊名:證券市場發展季刊
作者:李貴富 引用關係
作者(外文):Li, Kuei-fu
出版日期:2020
卷期:32:2=126
頁次:頁1-38
主題關鍵詞:國際財務報導準則外資投資效率IFRSForeign investmentInvestment efficiency
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(0) 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:0
  • 共同引用共同引用:41
  • 點閱點閱:5
期刊論文
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3.Lang, M.、Lins, K. V.、Maffett, M.(2012)。Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most。Journal of Accounting Research,50(3),729-774。  new window
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6.Li, Kuei-Fu、Liao, Yi-Ping(2014)。Directors' and officers' liability insurance and investment efficiency: Evidence from Taiwan。Pacific-Basin Finance Journal,29,18-34。  new window
7.盧陽正、翁振益、方豪(20081000)。臺灣股市三大法人持股調整、群聚效應、回饋交易、串流行為與群聚之動量持續性。管理與系統,15(4),523-543。new window  延伸查詢new window
8.Rajgopal, Shiva、Venkatachalam, Mohan(2011)。Financial Reporting Quality and Idiosyncratic Return Volatility。Journal of Accounting and Economics,51(1/2),1-20。  new window
9.Chan, K.、Covrig, V.、Ng, L.(2005)。What Determines the Domestic Bias and Foreign Bias? Evidence from Mutual Fund Equity Allocations Worldwide。Journal of Finance,60(3),1495-1534。  new window
10.Francis, J. R.、Martin, X.(2010)。Acquisition profitability and timely loss recognition。Journal of Accounting and Economics,49(1/2),161-178。  new window
11.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
12.Covrig, V. M.、DeFond, M. L.、Hung, M.(2007)。Home bias, foreign mutual fund holdings, and the voluntary adoption of International Accounting Standards。Journal of Accounting Research,45(1),41-70。  new window
13.Daske, H.、Hail, L.、Leuz, C.、Verdi, R.(2008)。Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences。Journal of Accounting Research,46(5),1085-1142。  new window
14.Li, Siqi(2010)。Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?。The Accounting Review,85(2),607-636。  new window
15.Covrig, V.、Lau, S. T.、Ng, L.(2006)。Do Domestic and Foreign Fund Managers Have Similar Preferences for Stock Characteristics? A Cross-Country Analysis。Journal of International Business Studies,37(3),407-429。  new window
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17.Falkenstein, Eric G.(1996)。Preferences for Stock Characteristics as Revealed by Mutual Fund Portfolio Holdings。Journal of Finance,51(1),111-135。  new window
18.McNichols, Maureen F.、Stubben, Stephen R.(2008)。Does earnings management affect firms' investment decisions?。The Accounting Review,83(6),1571-1603。  new window
19.Leuz, C.、Verrecchia, R. E.(2000)。The economic consequences of increased disclosure。Journal of Accounting Research,38(Supplement),91-124。  new window
20.Dichev, I. D.、Tang, V. W.(2008)。Matching and the changing properties of accounting earnings over the last 40 years。The Accounting Review,83(6),1425-1460。  new window
21.Ball, R.(2006)。International Financial Reporting Standards (IFRS): Pros and cons for investors。Accounting and Business Research,36(Special Issue),5-27。  new window
22.Wang, C.(2014)。Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer。Journal of Accounting Research,52(4),955-992。  new window
23.Fama, Eugene F.、French, Kenneth R.(1993)。Common risk factors in the returns of stocks and bonds。Journal of Financial Economics,33(1),3-56。  new window
24.Rouwenhorst, K. Geert(1999)。Local Return Factors and Turnover in Emerging Stock Markets。The Journal of Finance,54(4),1439-1464。  new window
25.DeFond, Mark L.、Hu, Xuesong、Hung, Mingyi、Li, Siqi(2011)。The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability。Journal of Accounting and Economics,51(3),240-258。  new window
26.Chen, C.、Young, Danqing、Zhuang, Zili(2013)。Externalities of mandatory IFRS adoption: Evidence from cross-border spillover effects of financial information on investment efficiency。The Accounting Review,88(3),881-914。  new window
27.García Lara, Juan Manuel、García Osma, Beatriz、Penalva, Fernando(2016)。Accounting conservatism and firm investment efficiency。Journal of Accounting and Economics,61(1),221-238。  new window
28.Biddle, Gary C.、Hilary, Gilles(2006)。Accounting quality and firm-level capital investment。The Accounting Review,81(5),963-982。  new window
29.Chen, L.、Ng, J.、Tsang, A.(2014)。The effect of mandatory IFRS adoption on international cross-listings。The Accounting Review,90(4),1395-1435。  new window
30.Neel, M.(2017)。Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption。Contemporary Accounting Research,34(1),658-690。  new window
31.Shroff, N.(2017)。Corporate Investment and Changes in GAAP。Review of Accounting Studies,22(1),1-63。  new window
32.Bushman, Robert M.、Smith, Abbie J.(2001)。Financial accounting information and corporate governance。Journal of Accounting and Economics,32(1-3),237-333。  new window
33.Fazzari, Steven M.、Hubbard, R. Glenn、Petersen, Bruce C.、Blinder, Alan S.、Poterba, James M.(1988)。Financing constraints and corporate investment。Brookings Papers on Economic Activity,1988(1),141-206。  new window
34.Schleicher, T.、Tahoun, A.、Walker, M.(2010)。IFRS Adoption in Europe and Investment-Cash Flow Sensitivity: Outsider Versus Insider Economies。The International Journal of Accounting,45(2),143-168。  new window
35.李貴富、廖懿屏(20160900)。與國際財務報導準則聚合下之財務報導品質:配合原則觀點。證券市場發展季刊,28(3)=111,93-130。new window  延伸查詢new window
36.Amiram, D.(2012)。Financial information globalization and foreign investment decisions。Journal of International Accounting Research,11(2),57-81。  new window
37.Florou, A.、Pope, P. F.(2012)。Mandatory IFRS adoption and institutional investment decisions。The Accounting Review,87(6),1993-2025。  new window
38.Francis, J. R.、Huang, S. X.、Khurana, I. K.(2016)。The Role of Similar Accounting Standards in Cross-Border Mergers and Acquisitions。Contemporary Accounting Research,33(3),1298-1330。  new window
39.Hong, H. A.、Hung, M.、Lobo, G. J.(2014)。The impact of mandatory IFRS adoption on IPOs in global capital markets。The Accounting Review,89(4),1365-1397。  new window
40.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
41.Botosan, Christine A.(1997)。Disclosure level and the cost of equity capital。The Accounting Review,72(3),323-349。  new window
42.Lambert, Richard A.、Leuz, Christian、Verrecchia, Robert E.(2007)。Accounting Information, Disclosure, and the Cost of Capital。Journal of Accounting Research,45(2),385-420。  new window
43.Biddle, Gary C.、Hilary, Gilles、Verdi, Rodrigo S.(2009)。How does financial reporting quality relate to investment efficiency?。Journal of Accounting and Economics,48(2/3),112-131。  new window
44.Chen, Feng、Hope, Ole-Kristian、Li, Qingyuan、Wang, Xin(2011)。Financial reporting quality and investment efficiency of private firms in emerging markets。The Accounting Review,86(4),1255-1288。  new window
45.Ferreira, Miguel A.、Matos, Pedro(2008)。The colors of investors' money: the role of institutional investors around the world。Journal of Financial Economics,88(3),499-533。  new window
46.Ahmed, A. S.、Duellman, S.(2011)。Evidence on the role of accounting conservatism in monitoring managers' investment decisions。Accounting & Finance,51(3),609-633。  new window
47.張裕任、王泰昌、吳琮璠(20091000)。公司治理機制與外資持股偏好關聯性之探討。管理與系統,16(4),505-532。new window  延伸查詢new window
48.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
49.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
50.Myers, Stewart C.、Majluf, Nicholas S.(1984)。Corporate Financing and Investment Decisions When Firms Have Information That Investor Do Not Have。Journal of Financial Economics,13(2),187-221。  new window
51.Fama, Eugene F.、French, Kenneth R.(1992)。The Cross-Section of Expected Stock Returns。The Journal of Finance,47(2),427-465。  new window
52.Bertrand, Marianne、Schoar, Antoinette(2003)。Managing with Style: The Effect of Managers on Firm Policies。The Quarterly Journal of Economics,118(4),1169-1208。  new window
53.Cheng, C. S. Agnes、Collins, Denton、Huang, Henry H.(2006)。Shareholder rights, financial disclosure, and the cost of equity capital。Review of Quantitative Finance and Accounting,27(2),175-204。  new window
54.Chiang, Y. C.、Kuo, C. C.(2006)。Characteristics of Firms Owned by Foreigners on the Taiwanese Stock Market: An Analysis。International Journal of Management,23(3),721-728。  new window
單篇論文
1.Cai, L.,Rahman, A.,Courtenay, S.(2008)。The effect of IFRS and its enforcement on earnings management: An international comparison,https://ssrn.com/abstract=1473571, 。  new window
 
 
 
 
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