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題名:銀行業以公允價值選擇權從事盈餘平穩化之研究
書刊名:管理學報
作者:陳維慈黃瓊慧陳淮群
作者(外文):Chen, WeitzuHuang, ChunghueyChen, Huai-chun
出版日期:2020
卷期:37:4
頁次:頁367-391
主題關鍵詞:公允價值選擇權裁決性放款呆帳損失盈餘平穩化會計配比不當盈餘波動性Fair value optionDiscretionary loan loss provisionsIncome smoothingAccounting mismatchesEarnings volatility
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:1
  • 點閱點閱:6
期刊論文
1.Song, Chang Joon、Thomas, Wayne B.、Yi, Han(2010)。Value relevance of FAS No. 157 fair value hierarchy information and the impact of corporate governance mechanisms。The Accounting Review,85(4),1375-1410。  new window
2.Wahlen, James Michael(1994)。The Nature of Information in Commercial Bank Loan Loss Disclosures。The Accounting Review,69(3),455-478。  new window
3.Cadman, B.、Carter, M. E.、Hillegeist, S.(2010)。The incentives of compensation consultants and CEO pay。Journal of Accounting and Economics,49(3),263-280。  new window
4.Ahmed, A. S.、Takeda, C.、Thomas, S.(1999)。Bank Loan-Loss Provisions: A Reexamination of Capital Management, Earnings Management, and Signaling Effects。Journal of Accounting & Economics,28(1),1-25。  new window
5.Kanagaretnam, K.、Lobo, G. J.、Yang, D. H.(2004)。Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions。Contemporary Accounting Research,21(4),843-884。  new window
6.Guthrie, K.、Irving, J. H.、Sokolowsky, J.(2011)。Accounting choice and the fair value option。Accounting Horizons,25(3),487-510。  new window
7.Henry, E.(2009)。Early adoption of SFAS 159: Lessons from games (almost) played。Accounting Horizons,23(2),181-199。  new window
8.Kanagaretnam, K.、Lobo, G. J.、Mathieu, R.(2003)。Managerial incentives for income smoothing through bank loan loss provisions。Review of Quantitative Finance and Accounting,20(1),63-80。  new window
9.Beaver, William H.、Engel, Ellen E.(1996)。Discretionary Behavior with respect to Allowances for Loan Losses and the Behavior of Security Prices。Journal of Accounting and Economics,22(1-3),177-206。  new window
10.Beatty, Anne L.、Ke, Bin、Petroni, Kathy R.(2002)。Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks。The Accounting Review,77(3),547-570。  new window
11.Liu, C. C.、Ryan, S. G.、Wahlen, J. M.(1997)。Differential valuation implications of loan loss provisions across banks and fiscal quarters。The Accounting Review,72(1),133-146。  new window
12.Fudenberg, D.、Tirole, J.(1995)。A Theory of Income and Dividend Smoothing Based on Incumbency Rents。Journal of Political Economy,103(1),75-93。  new window
13.McNichols, M.、Wilson, P.(1988)。Evidence of earnings management from the provision for bad debt。Journal of Accounting Research,26,1-31。  new window
14.Beatty, Anne L.、Chamberlain, Sandra L.、Magliolo, Joseph(1995)。Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings。Journal of Accounting Research,33(2),231-261。  new window
15.Liu, Chi-Chun、Ryan, Stephen G.(2006)。Income smoothing over the business cycle: Changes in banks' coordinated management of provisions for loan losses and loan charge-offs from the pre-1990 bust to the 1990s boom。The Accounting Review,81(2),421-441。  new window
16.Kanagaretnam, K.、Lobo, G. J.、Yang, D. H.(2005)。Determinants of Signaling by Banks through Loan Loss Provisions。Journal of Business Research,58(3),312-320。  new window
17.Gow, I. D.、Ormazabal, G.、Taylor, D. J.(2010)。Correcting for cross-sectional and time-series dependence in accounting research。The Accounting Review,85(2),483-512。  new window
18.Dechow, Patricia M.、Ge, Weili、Schrand, Catherine M.(2010)。Understanding earnings quality: A review of the proxies, their determinants and their consequences。Journal of Accounting and Economics,50(2/3),344-401。  new window
19.Bratten, B.、Causholli, M.、Myers, L.(2020)。Fair value exposure, auditor specialization, and banks' discretionary use of the loan loss provision。Journal of Accounting, Auditing & Finance,35(2),318-348。  new window
20.Cataldo, J. M.、McInnes, M.(2007)。SFAS 159: The fair value option: CPAs at a crossroad?。The CPA Journal,2007(Aug.),6-12。  new window
21.Chang, Y. L.、Liu, C. C.、Ryan, S. G.(2018)。Accounting policy choice during the financial crisis: Evidence from adoption of the fair value option。Journal of Accounting, Auditing & Finance。  new window
22.Couch, R. B.、Thibodeau, N.、Wu, W.(2017)。Are fair value options created equal? A study of SFAS 159 and earnings volatility。Advances in Accounting,38,15-29。  new window
23.Couch, R.、Wu, W.(2016)。The fair value option for liabilities and stock returns during financial crisis。The Quarterly Review of Economics and Finance,59,83-98。  new window
24.Fiechter, P.(2011)。The effects of the fair value option under IAS 39 on the volatility of bank earnings。Journal of International Accounting Research,10(1),85-108。  new window
25.Fontes, Joana Cardoso、Panaretou, Argyro、Peasnell, Kenneth Vincent(2018)。The impact of fair value measurement for bank assets on information asymmetry and the moderating effect of own credit risk gains and losses。The Accounting Review,93(6),127-147。  new window
26.Gaynor, Lisa Milici、McDaniel, Linda、Yohn, Teri Lombardi(2011)。Fair value accounting for liabilities: The role of disclosures in unraveling the counterintuitive income statement effect from credit risk changes。Accounting, Organizations and Society,36(3),125-134。  new window
27.Ghazali, A. W.、Shafie, N. A.、Sanusi, Z. M.(2015)。Earnings management: An analysis of opportunistic behaviour, monitoring mechanism and financial distress。Procedia: Economics and Finance,28,190-201。  new window
28.Hsu, P. H.、Lin, Y.(2016)。Fair value accounting and earnings management。Eurasian Journal of Business and Management,4(2),41-54。  new window
29.Lachmann, M.、Stefani, U.、Wöhrmann, A.(2015)。Fair value accounting for liabilities: Presentation format of credit risk changes and individual information processing。Accounting, Organizations and Society,41,21-38。  new window
30.Lipe, R. C.(2002)。Fair valuing debt turns deteriorating credit quality into positive signals for Boston Chicken。Accounting Horizons,16(2),169-181。  new window
31.劉啟群、張窈菱(20121000)。Incentives for Banks to Adopt the Fair Value Option under SFAS No. 159: Early versus Regular Adoption。管理學報,29(5),513-538。new window  new window
32.Wu, W.、Thibodeau, N.、Couch, R.(2016)。An option for lemons? The fair value option for liabilities during the financial crisis。Journal of Accounting, Auditing & Finance,31(4),441-482。  new window
33.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。  new window
34.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。  new window
35.Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review,65(1),131-156。  new window
36.Lambert, Richard A.、Larcker, David F.(1987)。An Analysis of the Use of Accounting and Market Measures of Performance in Executive Compensation Contracts。Journal of Accounting Research,25(Suppl.),85-125。  new window
37.Wetmore, J. L.、Brick, J. R.(1994)。Loan loss provisions of commercial banks and adequate disclosure: A note。Journal of Economics and Business,46(4),299-305。  new window
38.Lobo, G. J.、Yang, D.(2001)。Bank managers' heterogeneous decisions on discretionary loan loss provisions。Review of Quantitative Finance and Accounting,16,223-250。  new window
研究報告
1.Song, Chang Joon(2008)。An evaluation of FAS 159 fair value option: Evidence from the banking industry。Virginia Polytechnic Institute and State University。  new window
2.Chung, S. G.、Lobo, G. J.、Yong, K. O.(2017)。Valuation implications of FAS 159 reported gains and losses from fair value accounting for liabilities。Singapore Management University。  new window
3.Fiechter, P.、Meyer, C.(2011)。Discretionary measurement of Level 3 fair values during the 2008 Financial Crisis。University of Zurich。  new window
學位論文
1.Xu, X.(2013)。Fair value measurements and earnings management: Evidence from the banking industry(博士論文)。Syracuse University,New York。  new window
圖書
1.Spohr, J.(2005)。Essays on earnings management (summary section only)。Helsinki:Edita Prima Oy。  new window
 
 
 
 
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