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題名:IFRS Adoption, Earnings Quality, and Investment Efficiency: Evidence from Japan
書刊名:中華會計學刊
作者:杜榮瑞 引用關係廖芝嫻潘健民滝西敦子
作者(外文):Duh, Rong-rueyLiao, Chih-hsienPan, Chien-minTakinshi, Atsuko
出版日期:2020
卷期:16:2
頁次:頁219-257
主題關鍵詞:採行國際財務報導準則盈餘品質投資效率體制變動IFRS adoptionEarnings qualityInvestment efficiencyInstitutional change
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)
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  • 點閱點閱:4
期刊論文
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25.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
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33.Bae, Gil Soo、Choi, Seung Uk、Dhaliwal, Dan S.、Lamoreaux, Phillip T.(2017)。Auditors and Client Investment Efficiency。The Accounting Review,92(2),19-40。  new window
34.Bassemir, M.、Novotny-Farkas, Z.(2018)。IFRS Adoption, Reporting Incentives and Financial Reporting Quality in Private Firms。Journal of Business Finance & Accounting,45(7/8),759-796。  new window
35.Capkun, V.、Collins, D.、Jeanjean, T.(2016)。The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations。Journal of Accounting & Public Policy,35(4),352-394。  new window
36.Chen, J.、Duh, R.-R.、Hsu, A. W.-H.、Pan, C.-M.(2015)。Can Anglo-Saxon Audit Committee Scheme Improve Earnings Quality in non-Anglo-Saxon Environments?。Journal of Contemporary Accounting & Economics,11(1),61-74。  new window
37.Dargenidou, C.、McLeay, S.、Raonic, I.(2007)。Ownership, Investor Protection and Earnings Expectations。Journal of Business Finance & Accounting,34(1/2),247-268。  new window
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39.Heilman, N.、Gray, S. J.、Morris, R. D.、Haller, A.(2015)。The Persistence of International Accounting Differences as Measured on Transition to IFRS。Accounting & Business Research,45(2),166-195。  new window
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41.McGuire, J.、Dow, S.(2002)。The Japanese Keiretsu System: An Empirical Analysis。Journal of Business Research,55(1),33-40。  new window
42.Nobes, C.、Zeff, S.(2016)。Have Canada, Japan, and Switzerland adopted IFRS?。Australian Accounting Review,26(3),284-290。  new window
43.Osi, C.(2009)。Family Business Governance and Independent Directors: The Challenges Facing and Independent Family Business Board。University of Pennsylvania Journal of Business Law,12(1),181-233。  new window
44.Sato, S.、Takeda, F.(2017)。IFRS Adoption and Stock Prices of Japanese Firms in Governance System Transition。The International Journal of Accounting,52(4),319-337。  new window
45.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
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48.Takeda, F.、Watanabe, T.(2016)。Corporate Governance and Stock Prices of Japanese Firms Adopting International Financial Reporting Standards: Early Evidence。Doshisha Shogaku,67(6),35-47。  new window
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51.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
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57.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
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研究報告
1.Biddle, G. C.、Callahan, C. M.、Hong, H. A.、Knowles, R. L.(2016)。Do Adoptions of International Financial Reporting Standards Enhance Capital Investment Efficiency?。  new window
2.Gassen, J.、Sellhorn, T.(2006)。Applying IFRS in Germany: Determinants and Consequences。  new window
3.Gray, S.、Nagata, K.、Nakamura, M.、Ozu, C.(2019)。Voluntary Adoption of IFRS: What Motivates Japanese Firms to Voluntarily Adopt IFRS?。  new window
4.Komiyama, M.、Masaoka, Y.(2002)。Corporate Governance: A New Phase for Japanese Companies。  new window
5.Nobes, C.(2011)。International Variations in IFRS Adoption and Practice。London:Certified Accountants Educational Trust。  new window
圖書
1.Hofstede, Geert H.(1980)。Culture's consequences: International differences in work-related values。Sage。  new window
2.Hoshi, Takeo、Kashyap, Anil K.(2001)。Corporate Financing and Governance in Japan: The Road to the Future。Cambridge, Mass.:MIT Press。  new window
3.Alexander, D.、Archer, S.(2001)。European Accounting Guide。New York:Aspen Law and Business。  new window
4.Hofstede, Geert H.(2001)。Culture's Consequences: Comparing Values, Behaviors, Institutions and Organisations Across Nations。Thousand Oaks:Sage Publications。  new window
其他
1.Financial Services Agency (FSA)(2015)。IFRS adoption report,http://www.fsa.go.jp/news/26/sonota/20150415-1.html。  new window
2.International Financial Reporting Standards Foundation(2015)。Financial Reporting Standards for the World Economy,http://www.ifrs.org/use-around-the-world/documents/financial-reporting-standards-world-economy-june-2015.pdf。  new window
 
 
 
 
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