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臺大管理論叢

27

卷第

4

245

Francis, J. R., and Wang, D. 2008. The joint effect of investor protection and Big 4 audits on

earnings quality around the world.

Contemporary Accounting Research

, 25 (1):

157-191. doi: 10.1506/car.25.1.6

Gaio, C. 2010. The relative importance of firm and country characteristics for earnings

quality around the world.

European Accounting Review

, 19 (4): 693-738. doi:

10.1080/09638180903384643

Gaio, C., and Raposo, C. 2011. Earnings quality and firm valuation: International evidence.

Accounting & Finance

, 51 (2): 467-499. doi: 10.1111/j.1467-629X.2010.00362.x

Gassen, J., Fülbier, R. U., and Sellhorn, T. 2006. International differences in

conditional conservatism—The role of unconditional conservatism and income

smoothing.

European Accounting Review

, 15 (4): 527-564. doi: 10.1080/

09638180601102107

Givoly, D., and Hayn, C. 2000. The changing time-series properties of earnings, cash flows

and accruals: Has financial reporting become more conservative?.

Journal of

Accounting and Economics

, 29 (3): 287-320. doi: 10.1016/S0165-4101(00)

00024-0

Givoly, D., Hayn, C. K., and Natarajan, A. 2007. Measuring reporting conservatism.

The

Accounting Review

, 82 (1): 65-106. doi: 10.2308/accr.2007.82.1.65

Gormley, T. A., Kim, B. H., and Martin, X. 2012. Do firms adjust their timely loss

recognition in response to changes in the banking industry?.

Journal of

Accounting Research

, 50 (1): 159-196. doi: 10.1111/j.1475-679X.2011.00429.x

Gotti, G., and Mastrolia, S. 2012. The effect on financial reporting quality of an exemption

from the SEC reporting requirements for foreign private issuers.

The

International Journal of Accounting

, 47 (1): 44-71. doi: 10.1016/j.intacc.2011.

12.002

Haw, I. M., Lee, J. J., and Lee, W. J. 2014. Debt financing and accounting conservatism in

private firms.

Contemporary Accounting Research

, 31 (4): 1220-1259. doi:

10.1111/1911-3846.12064

Herrmann, D. R., Pornupatham, S., and Vichitsarawong, T. 2008. The impact of the Asian

financial crisis on auditors’ conservatism.

Journal of International Accounting

Research

, 7 (2): 43-63. doi: 10.2308/jiar.2008.7.2.43

Hoogervorst, H. 2012.

The concept of prudence: Dead or alive? (Press release)

.

http:// www.ifrs.org/Alerts/PressRelease/Documents/2012/Prudence%20PR.pdf.

Accessed Jan. 6, 2017.