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會計穩健性:基於亞洲國家資料研究之回顧

240

張瑞當、沈文華與方俊儒,

2009

,博達案對會計師簽發繼續經營有重大疑慮查核

意見之影響:調節效果之探討,

臺大管理論叢

19

2

期:

75-108

doi:

10.6226/NTURM2009.19.2.75 (Chang, Ruey-Dang, Shen, Wen-Hua, and Fang,

Chun-Ju. 2009. The effects of the Procomp scandal on going concern audit

opinions: An investigation of the moderating effects.

NTU Management Review

,

19 (2): 75-108. doi: 10.6226/NTURM2009.19.2.75)

戚務君與陳宜伶,

2008

,資本市場對盈餘品質的影響:來自臺灣的證據,

管理評論

27

2

期:

53-69

doi: 10.6656/MR.2008.27.2.CHI.53 (Chi, Wu-Chun, and Chen,

Yi-Ling. 2008. How the capital market affects earnings quality: Evidence from

Taiwan.

Management Review

, 27 (2): 53-69. doi: 10.6656/MR.2008.27.2.CHI.53)

戚務君、廖益均與林嬋娟,

2008

,我國企業盈餘穩健特性之研究,

會計學報

1

1

期:

1-27

(Chi, Wu-Chun, Liao, Yi-Chun, and Lin, Chan-Jane. 2008. An investigation

of conservatism accounting in Taiwan.

Soochow Journal of Accounting

, 1 (1):

1-27.)

許文馨,

2012

,大陸投資限制與盈餘認列即時性之不對稱,

會計評論

55

期:

1-36

doi: 10.6552/JOAR.2012.55.1 (Hsu, Audrey Wen-Hsin. 2012. Political restrictions

on investments in China and asymmetric timeliness of earnings.

Journal of

Accounting Review

, 55: 1-36. doi: 10.6552/JOAR.2012.55.1)

許文馨與林玟君,

2013

,董監事責任險、債務契約與盈餘保守性,

臺大管理論叢

24

1

期:

1-42

doi: 10.6226/NTURM2013.APR.R13004 (Hsu, Audrey Wen-

Hsin, and Lin, Wen-Chun. 2013. Directors’ and officers’ liability insurance, debt

contracting, and earnings conservatism.

NTU Management Review

, 24 (1): 1-42.

doi: 10.6226/NTURM2013.APR.R13004)

許文馨與詹凌菁,

2008

,會計盈餘反應訊息時效性之不對稱與董監酬勞關係,

中山管

理評論

16

4

期:

851-883

(Hsu, Audrey Wen-Hsin, and Chan, Ann Ling-

Ching. 2008. Asymmetric timeliness of earnings and board of directors

profit

sharing remuneration.

Sun Yat-Sen Management Review

, 16 (4): 851-883.)

陳以林與陳欣妤,

2017

,會計保守性、研發支出與現金持有,

管理學報

34

2

:

257-275

doi: 10.6504/JOM.2017.34.02.06 (Chen, I-Lin, and Chen, Hsin-Yu.

2017. Accounting conservatism, R&D expenditures and cash holdings.

Journal of

Management

, 34 (2): 257-275. doi: 10.6504/JOM.2017.34.02.06)

陳昭蓉與許崇源,

2014

,穩健會計與員工認股權,

會計評論

59

期:

37-72

doi: 10.

6552/JOAR.2014.59.2 (Chen, Chao-Jung, and Hsu, Chung-Yuan. 2014.

Accounting conservatism and employee stock option.

Journal of Accounting

Review

, 59: 37-72. doi: 10.6552/JOAR.2014.59.2)