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會計穩健性:基於亞洲國家資料研究之回顧

238

參考文獻

丁緯與顏信輝,

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,法律環境和市場特性對於不對稱認列應計項目行為的影響:以

中國市場為例,

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Wei, and Yen, Sin-Hui. 2009. Are asymmetrically recognized accruals affected by

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王貞靜、潘虹華與戚務君,

2012

,以

C-Score

衡量會計穩健性在臺灣的適用性,

會計

審計論叢

2

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(Wang, Chen-Chin, Pan, Hung-Hua, and Chi,

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當代會

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(Lee, Jan-Zan, and Liu, Cheng-Yi. 2014. The effect of

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李淑華、柯伯昇、方偉廉與李文智,

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反應?,

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(Lee, Shu-Hua, Ko, Po-Sheng,

Fang, Wei-Lian, and Lee, Wen-Chih. 2010. Does stock market misprice growth in

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會計評論

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周百隆、林兆欣、許碩芬與楊傑安,

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務金融學刊

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1

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Lung, Lin, Chao-Hsin, Hsu, Shuo-Fen, and Yang, Jie-An. 2015. The effects of

directors’ and officers’ liability insurance on earnings conservatism.

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Financial Studies

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林宛瑩、許崇源、戚務君與潘虹華,

2012

,穩健會計對員工分紅之影響,

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doi: 10.6552/JOAR.2012.55.2 (Lin, Wan-Ying, Hsu, Chung-Yuan,

Chi, Wu-Chun, and Pan, Hung-Hua. 2012. The effect of accounting conservatism

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JOAR.2012.55.2)