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臺大管理論叢

27

卷第

4

243

Basu, S., Huang, A. Y. F., Mitsudome, T., and Weintrop, J. 2005. Timeliness and

conservatism of Taiwanese earnings.

Asia-Pacific Journal of Accounting &

Economics

, 12 (2): 113-134. doi: 10.1080/16081625.2005.10510654

Beaver, W., Lambert, R., and Morse, D. 1980. The information content of security prices.

Journal of Accounting and Economics

, 2 (1): 3-28. doi: 10.1016/0165-4101

(80)90013-0

Beaver, W. H., and Ryan, S. G. 2000. Biases and lags in book value and their effects on the

ability of the book-to-market ratio to predict book return on equity.

Journal of

Accounting Research

, 38 (1): 127-148. doi: 10.2307/2672925

. 2005. Conditional and unconditional conservatism: Concepts and modeling.

Review of Accounting Studies

, 10 (2): 269-309.

Brown, W. D., Jr., He, H., and Teitel, K. 2006. Conditional conservatism and the value

relevance of accounting earnings: An international study.

European Accounting

Review

, 15 (4): 605-626. doi: 10.1080/09638180601102198

Bushman, R. M., and Piotroski, J. D. 2006. Financial reporting incentives for conservative

accounting: The influence of legal and political institutions.

Journal of

Accounting and Economics

, 42 (1-2): 107-148. doi: 10.1016/j.jacceco.

2005.10.005

Chan, A. L. C., and Hsu, A. W. H. 2013. Corporate pyramids, conservatism and cost of debt:

Evidence from Taiwan.

The International Journal of Accounting

, 48 (3): 390-

413. doi: 10.1016/j.intacc.2013.07.001

Chen, H., Chen, J. Z., Lobo, G. J., and Wang, Y. 2010. Association between borrower and

lender state ownership and accounting conservatism.

Journal of Accounting

Research

, 48 (5): 973-1014. doi: 10.1111/j.1475-679X.2010.00385.x

Chen, L. H., Folsom, D. M, Paek, W., and Sami, H. 2014. Accounting conservatism, earnings

persistence, and pricing multiples on earnings.

Accounting Horizons

, 28 (2): 233-

260. doi: 10.2308/acch-50664

Chen, J. Z., Lobo, G. J., Wang, Y., and Yu, L. 2013. Loan collateral and financial reporting

conservatism: Chinese evidence.

Journal of Banking & Finance

, 37 (12): 4989-

5006. doi: 10.1016/j.jbankfin.2013.09.003

Cheng, C. S. A., Huang, H. H., and Li, Y. 2015. Hedge fund intervention and accounting

conservatism.

Contemporary Accounting Research

, 32 (1): 392-421. doi:

10.1111/1911-3846.12076