244 /274
會計穩健性：基於亞洲國家資料研究之回顧
244
Chi, W., Dhaliwal, D., Li, O. Z., and Lin, T. H. 2013. Voluntary reporting incentives and
reporting quality: Evidence from a reporting regime change for private firms in
Taiwan.
Contemporary Accounting Research
, 30 (4): 1462-1489. doi: 10.1111/
1911-3846.12003
Chi, W., Liu, C., and Wang. T. 2009. What affects accounting conservatism: A corporate
governance perspective.
Journal of Contemporary Accounting & Economics
, 5
(1): 47-59. doi: 10.1016/j.jcae.2009.06.001
Chi, W., and Wang, C. 2010. Accounting conservatism in a setting of information asymmetry
between majority and minority shareholders.
The International Journal of
Accounting
, 45 (4): 465-489. doi: 10.1016/j.intacc.2010.09.002
De Franco, G., Vasvari, F. P., Vyas, D., and Wittenberg-Moerman, R. 2014. Debt analysts’
views of debt-equity conflicts of interest.
The Accounting Review
, 89 (2): 571-
604. doi: 10.2308/accr-50635
De Franco, G., Vasvari, F. P., and Wittenberg-Moerman, R. 2009. The Informational role of
bond analysts.
Journal of Accounting Research
, 47 (5): 1201-1248. doi: 10.1111/
j.1475-679X.2009.00348.x
Dietrich, J. R., Muller, K. A., III, and Riedl, E. J. 2007. Asymmetric timeliness tests of
accounting conservatism.
Review of Accounting Studies
, 12 (1): 95-124. doi:
10.1007/s11142-006-9023-y
Fairfield, P. M., Whisenant, J. S., and Yohn, T. L. 2003. Accrued earnings and growth:
Implications for future profitability and market mispricing.
The Accounting
Review
, 78 (1): 353-371. doi: 10.2308/accr.2003.78.1.353
Fan, J. P. H., Wong, T. J., and Zhang, T. 2012. Founder succession and accounting properties.
Contemporary Accounting Research
, 29 (1): 283-311. doi: 10.1111/j.1911-3846.
2011.01099.x
Financial Reporting Council. 2014.
‘A review of the conceptual framework for financial
reporting’
.
https://frc.org.uk/Our-Work/Publications/Accounting-and-Reporting- Policy/FRC-response-to-IASBs-A-Review-of-the-Conceptual.aspx.Accessed Jan.
6, 2017.
Firth, M., Mo, P. L. L., and Wong, R. M. K. 2012. Auditors’ organizational form, legal
liability, and reporting conservatism: Evidence from China.
Contemporary
Accounting Research
, 29 (1): 57-93. doi: 10.1111/j.1911-3846.2011.01081.x
. 2014. Auditors’ reporting conservatism after regulatory sanctions: Evidence from
China.
Journal of International Accounting Research
, 13 (2): 1-24. doi: 10.1111/
j.1911-3846.2011.01081.x