臺大管理論叢第31卷第2期

59 NTU Management Review Vol. 31 No. 2 Aug. 2021 References 李賢源,2003,健全台灣債券市場的迫切性與重要性,http://old.ltn.com.tw/2003/ new/feb/28/today-e4.htm,搜尋日期:2017 年8 月5 日。(Lee, Shyan-Yuan. 2003. The urgency and importance of improving Taiwan’s bond market. http:// old.ltn.com.tw/2003/new/feb/28/today-e4.htm. Accessed Aug. 5, 2017.) 邱嘉洲與李賢源,2007,隨機模式下保險公司盈餘管理:情境基礎資 配置策略, 臺大管理論叢,17 卷2 期:1-40。(Chiu, Chia-Chou, and Lee, Shyan-Yuan. 2007. Surplus management under a stochastic process: A scenarios-based asset allocation strategy. NTU Management Review, 17 (2): 1-40.) 高渭川與謝秋華,2016a,保險會計變革-IFRS 4 Phase II保險合約衡量模型之影響, 會計研究月刊,364 期:104-113。(Gau, Wey-Chuan, and Hsieh, Chiu-Hua. 2016a. Insurance accounting reform-The impact of IFRS 4 Phase II insurance contract measurement model. Accounting Research Monthly, 364: 104-113.) ________,2016b,國際財務報導準則第9號(IFRS 9)金融工具規範對我國保險業 之影響,保險專刊,32卷1期:17-42。(Gau, Wey-Chuan, and Hsieh, ChiuHua. 2016b. The impact of international financial reporting standard 9 (IFRS 9) on insurers in Taiwan. Insurance Monograph, 32 (1): 17-42.) 曹嘉玲與洪叔民,2020,美國證管會鬆綁外國公司編制調節表對採用IFRS或U.S. GAAP 公司之盈餘管理策略的影響,臺大管理論叢,30 卷2 期:71-134。 (Chao, Chia-Ling, and Horng, Shwu-Min. 2020. The effects of relaxing the reconciliation requirement in foreign private issuers’ SEC filings on earnings management strategies: IFRS adopters versus U.S. GAAP adopters. NTU Management Review, 30 (2): 71-134.) 楊曉文、黃泓智與黃麗容,2006,投資策略、清償能力與分紅保單公平定價之研究, 臺大管理論叢,17 卷1 期:91-112。(Yang, Sharon S., Huang, Hong-Chih, and Huang, Li-Long. 2006. Investment strategy, solvency and fair pricing for participating policies. NTU Management Review, 17 (1): 91-112.) 蔡政憲、宋瑞琳與詹芳書,2006,風險基礎資本、情境分析及動態模擬破產預 測模型之比較,臺大管理論叢,17 卷 1 期:1-30。(Tsai, Cheng-Hsien, Sung, Jui-Lin Eva, and Chan, Fang-Shu Linus. 2006. An empirical study on the solvency prediction of simulation analysis, scenario analysis, and risk-based capital. NTU Management Review, 17 (1): 1-30.)

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