54 / 330
銀行業資訊科技支出之價值攸關性
54
Easton, P. D., and Zmijewski, M. E. 1989. Cross-sectional variation in the stock market
response to accounting earnings announcements.
Journal of Accounting and
Economics
, 11 (2-3): 117-141. doi: 10.1016/0165-4101(89)90003-7
Francis, J., and Schipper, K. 1999. Have financial statements lost their relevance?.
Journal
of Accounting Research
, 37 (2): 319-352. doi: 10.2307/2491412
Gu, F. 2005. Innovation, future earnings, and market efficiency.
Journal of Accounting,
Auditing & Finance
, 20 (4): 385-418. doi: 10.1177/0148558X0502000405
Kim, C. S., and Davidson, L. F. 2004. The effects of IT expenditures on banks’ business
performance: Using a balanced scorecard approach.
Managerial Finance
, 30 (6):
28-45. doi: 10.1108/03074350410769100
Kormendi, R., and Lipe, R. 1987. Earnings innovations, earnings persistence, and stock
returns.
The Journal of Business
, 60 (3): 323-345. doi: 10.1086/296400
Krishnan, G. V., and Sriram, R. S. 2000. An examination of the effect of IT investments on
firm value: The case of Y2K-compliance costs.
Journal of Information Systems
,
14 (2): 95-108. doi: 10.2308/jis.2000.14.2.95
Loveman, G. W. 1994. An assessment of the productivity impact of information
technologies. In Allen, T. J., and Scott-Morton, M. S. (Eds.),
Information
Technology and the Corporation of the 1990s: Research Studies
: 84-110.
Oxford, UK: Oxford University Press.
Martin-Oliver, A., and Salas-Fumás, V. 2008. The output and profit contribution of
information technology and advertising investments in banks.
Journal of
Financial Intermediation
, 17 (2): 229-255. doi: 10.1016/j.jfi.2007.10.001
Ohlson, J. A. 1995. Earnings, book values, and dividends in equity valuation.
Contemporary
Accounting Research
, 11 (2): 661-687. doi: 10.1111/j.1911-3846.1995.tb00461.x
Petersen, M. A. 2009. Estimating standard errors in finance panel data sets: Comparing
approaches.
Review of Financial Studies
, 22 (1): 435-480. doi: 10.1093/rfs/
hhn053
Santos, B. D., and Sussman, L. 2000. Improving the return on IT investment: The
productivity paradox.
International Journal of Information Management
, 20 (6):
429-440. doi: 10.1016/S0268-4012(00)00037-2
Scott, W. R. 2007.
Financial Accounting Theory (4th ed.)
. Toronto, Canada: Pearson/
Prentice Hall.
Shalev, R. 2009. The information content of business combination disclosure level.
The
Accounting Review
, 84 (1): 239-270. doi: 10.2308/accr.2009.84.1.239