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會計穩健性:基於亞洲國家資料研究之回顧

242

Ahmed, A. S., Neel, M., and Wang, D. 2013. Does mandatory adoption of IFRS improve

accounting quality? Preliminary evidence.

Contemporary Accounting Research

,

30 (4): 1344-1372. doi: 10.1111/j.1911-3846.2012.01193.x

Al-Sehali, M., and Spear, N. 2004. The decision relevance and timeliness of accounting

earnings in Saudi Arabia.

The International Journal of Accounting

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217. doi: 10.1016/j.intacc.2004.02.004

Ball, R., Kothari, S. P., and Nikolaev, V. V. 2013. Econometrics of the Basu asymmetric

timeliness coefficient and accounting conservatism.

Journal of Accounting

Research

, 51 (5): 1071-1097. doi: 10.1111/1475-679X.12026

Ball, R., Kothari, S. P., and Robin, A. 2000. The effect of international institutional factors

on properties of accounting earnings.

Journal of Accounting and Economics

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(1): 1-51. doi: 10.1016/S0165-4101(00)00012-4

Ball, R., Robin, A., and Sadka, G. 2008. Is financial reporting shaped by equity markets or

by debt markets? An international study of timeliness and conservatism.

Review of

Accounting Studies

, 13 (2): 168-205. doi: 10.1007/s11142-007-9064-x

Ball, R., Robin, A., and Wu, J. S. 2000. Accounting standards, the institutional environment

and issuer incentives: Effect on timely loss recognition in China.

Asia-Pacific

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Journal of Accounting and Economics

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10.1016/j.jacceco.2003.10.003

Ball, R., and Shivakumar, L. 2005. Earnings quality in UK private firms: Comparative loss

recognition timeliness.

Journal of Accounting and Economics

, 39 (1): 83-128.

doi: 10.1016/j.jacceco.2004.04.001

Barniv, R., and Myring, M. 2006. An international analysis of historical and forecast

earnings in accounting-based valuation models.

Journal of Business Finance &

Accounting

, 33 (7-8): 1087-1109. doi: 10.1111/j.1468-5957.2006.00596.x

Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings.

Journal of Accounting and Economics

, 24 (1): 3-37. doi: 10.1016/S0165-4101

(97)00014-1

. 2009. Conservatism research: Historical development and future prospects.

China

Journal of Accounting Research

, 2 (1): 1-20. doi: 10.1016/S1755-3091(13)

60007-6