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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
卷
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
卷
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
卷
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
卷
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
卷
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
卷
2
期
:
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)