Page 169 - 35-2
P. 169
NTU Management Review Vol. 35 No. 2 Oct. 2025
References
林嬋娟與王炫斌,2019,導入 IAS 40 對審計公費之影響,會計評論,69 期:
43-82。https://doi.org/10.6552/JOAR.201907_(69).0002 (Lin, Chan-Jane,
and Wang, Hsuan-Pin. 2019. The effect of IAS 40 on audit fees. Journal
of Accounting Review, 69: 43-82. https://doi.org/10.6552/JOAR.201907_
(69).0002)
Aboody, D., Barth, M. E., and Kasznik, R. 1999. Revaluations of fixed assets and
future firm performance: Evidence from the UK. Journal of Accounting and
Economics, 26 (1-3): 149-178. https://doi.org/10.1016/S0165-4101(98)00040-8
Ball, R. 2006. International Financial Reporting Standards (IFRS): Pros and cons for
investors. Accounting and Business Research, 36 (supplement 1): 5-27. https://
doi.org/10.1080/00014788.2006.9730040
Barron, O. E., Byard, D., Kile, C., and Riedl, E. J. 2002. High-technology intangibles and
analysts’ forecasts. Journal of Accounting Research, 40 (2): 289-312. https://
doi.org/10.1111/1475-679X.00048
Barron, O. E., Chung, S. G., and Yong, K. O. 2016. The effect of Statement of Financial
Accounting Standards No. 157 Fair Value Measurements on analysts’
information environment. Journal of Accounting and Public Policy, 35 (4): 395-
416. https://doi.org/10.1016/j.jaccpubpol.2016.04.001
Barth, M. E. 1991. Relative measurement errors among alternative pension asset and
liability measures. The Accounting Review, 66 (3): 433-463.
________ . 1994. Fair value accounting: Evidence from investment securities and the
market valuation of banks. The Accounting Review, 69 (1): 1-25.
________ . 2006. Including estimates of the future in today’s financial statements.
Accounting Horizons, 20 (3): 271-285. https://doi.org/10.2308/
acch.2006.20.3.271
Barth, M. E., and Clinch, G. 1998. Revalued financial, tangible, and intangible assets:
Associations with share prices and non-market-based value estimates. Journal
of Accounting Research, 36: 199-233. https://doi.org/10.2307/2491314
Beaver, W., and Venkatachalam, M. 2003. Differential pricing of components of bank loan
fair values. Journal of Accounting, Auditing & Finance, 18 (1): 41-67. https://
doi.org/10.1177/0148558X0301800103
Benston, G. J. 2008. The shortcomings of fair-value accounting described in SFAS
161

