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臺大管理論叢

27

卷第

4

241

傅鍾仁、張福星與陳慶隆,

2005

,審計失敗對會計師保守主義的影響:

Enron

案是否

存在產業蔓延效果?,

會計評論

40

期:

31-67

doi: 10.6552/JOAR.2005.

40.2 (Fu, Chung-Jen, Chang, Fu-Hsing, and Chen, Ching-Lung. 2005. The impact

of audit failure on auditor conservatism: Is there a contagious effect of the Enron

case?.

The International Journal of Accounting Studies

, 40: 31-67. doi: 10.6552/

JOAR.2005.40.2)

彭火樹與陳美惠,

2008

,控制會計保守與盈餘成長估計權益資金成本之研究,

中山管

理評論

16

4

期:

823-849

(Peng, Huo-Shu, and Chen, Mei-Hui. 2008.

Controlling accounting conservatism and earnings growth to estimate the implied

cost of equity capital.

Sun Yat-Sen Management Review

, 16 (4): 823-849.)

曾昭玲,

2016

,企業之不對稱資訊、銀行往來關係及直接與間接融資,

臺大管理論叢

26

3

期:

119-150

doi: 10.6226/NTUMR.2016.SEP.A102-055 (Tseng, Jau-

Ling. 2016. The enterprises’ asymmetric information, banking relationship, and

direct and indirect financing.

NTU Management Review

, 26 (3): 119-150. doi:

10.6226/NTUMR.2016.SEP.A102-055)

廖秀梅、湯麗芬與李建然,

2016

,董監事暨重要職員責任保險與盈餘穩健性,

會計評

63

期:

109-150

doi: 10.6552/JOAR.2016.63.4 (Liao, Hsiu-Mei, Tang,

Li-Fen, and Lee, Jan-Zan. 2016. Directors’ and officers’ liability insurance and

earnings conservatism.

Journal of Accounting Review

, 63: 109-150. doi: 10.6552/

JOAR.2016.63.4)

劉啟群、林純央與林宗翰,

2013

,穩健原則下資訊認列不對稱之多期性研究,

證券市

場發展季刊

25

1

期:

1-25

doi: 10.6529/RSFM.2013.25(1).1 (Liu, Chi-

Chun, Lin, Chun-Yang, and Lin, Tsung-Han. 2013. Study on the asymmetric

timeliness of information under the multi-period and the conservation principle.

Review of Securities and Futures Markets

, 25 (1): 1-25. doi: 10.6529/RSFM.

2013.25(1).1)

鄭哲惠、吳博欽與薛富井,

2011

,穩健會計與盈餘持續性—考慮不同組成的穩健性指

標,

會計評論

52

期:

77-101

doi: 10.6552/JOAR.2011.52.3 (Cheng, Che-Hui,

Wu, Po-Chin, and Shiue, Fu-Jiing. 2011. Accounting conservatism and earnings

persistence: A consideration of conservatism index components.

The International

Journal of Accounting Studies

, 52: 77-101. doi: 10.6552/JOAR.2011.52.3)

Ahmed, A. S., and Duellman, S. 2007. Accounting conservatism and board of director

characteristics: An empirical analysis.

Journal of Accounting and Economics

, 43

(2-3): 411-437. doi: 10.1016/j.jacceco.2007.01.005