

臺大管理論叢
第
27
卷第
4
期
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
卷
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
卷
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
論
,
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
卷
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