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。 |
2. | Wahlen, James Michael(1994)。The Nature of Information in Commercial Bank Loan Loss Disclosures。The Accounting Review,69(3),455-478。 |
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。 |
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。 |
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。 |
6. | Guthrie, K.、Irving, J. H.、Sokolowsky, J.(2011)。Accounting choice and the fair value option。Accounting Horizons,25(3),487-510。 |
7. | Henry, E.(2009)。Early adoption of SFAS 159: Lessons from games (almost) played。Accounting Horizons,23(2),181-199。 |
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。 |
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。 |
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。 |
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。 |
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。 |
13. | McNichols, M.、Wilson, P.(1988)。Evidence of earnings management from the provision for bad debt。Journal of Accounting Research,26,1-31。 |
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。 |
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。 |
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。 |
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。 |
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。 |
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。 |
20. | Cataldo, J. M.、McInnes, M.(2007)。SFAS 159: The fair value option: CPAs at a crossroad?。The CPA Journal,2007(Aug.),6-12。 |
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。 |
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。 |
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。 |
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。 |
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。 |
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。 |
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。 |
28. | Hsu, P. H.、Lin, Y.(2016)。Fair value accounting and earnings management。Eurasian Journal of Business and Management,4(2),41-54。 |
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。 |
30. | Lipe, R. C.(2002)。Fair valuing debt turns deteriorating credit quality into positive signals for Boston Chicken。Accounting Horizons,16(2),169-181。 |
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。 |
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。 |
33. | Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。 |
34. | DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。 |
35. | Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review,65(1),131-156。 |
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。 |
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。 |
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。 |