Table of Contents Table of Contents
Previous Page  246 /274 Next Page
Information
Show Menu
Previous Page 246 /274 Next Page
Page Background

會計穩健性:基於亞洲國家資料研究之回顧

246

International Accounting Standards Board. 2010.

Conceptual Framework for Financial

Reporting

. London, UK: Author.

International Accounting Standards Committee. 1989.

Framework for the Preparation and

the Presentation of Financial Statements

. London, UK: Author.

Jayaraman, S. 2012. The effect of enforcement on timely loss recognition: Evidence from

insider trading laws.

Journal of Accounting and Economics

, 53 (1-2): 77-97. doi:

10.1016/j.jacceco.2011.10.003

Johnston, R., Markov, S., and Ramnath, S. 2009. Sell-side debt analysts.

Journal of

Accounting and Economics

, 47 (1-2): 91-107. doi: 10.1016/j.jacceco.2008.07.001

Kanagaretnam, K., Lim, C. Y., and Lobo, G. J. 2013. Influence of national culture on

accounting conservatism and risk-taking in the banking industry.

The Accounting

Review

, 89 (3): 1115-1149. doi: 10.2308/accr-50682

Khan, M., and Watts, R. L. 2009. Estimation and empirical properties of a firm-year measure

of accounting conservatism.

Journal of Accounting and Economics

, 48 (2-3):

132-150. doi: 10.1016/j.jacceco.2009.08.002

Khurana, I. K., and Raman, K. 2004. Are big four audits in ASEAN countries of higher

quality than non-big four audits?.

Asia-Pacific Journal of Accounting &

Economics

, 11 (2): 139-165. doi: 10.1080/16081625.2004.10510640

Khurana, I. K., and Wang, C. 2015. Debt maturity structure and accounting conservatism.

Journal of Business Finance & Accounting

, 42 (1-2): 167-203. doi: 10.1111/jbfa.

12104

Kim, J. B., Chung, R., and Firth, M. 2003. Auditor conservatism, asymmetric monitoring,

and earnings management.

Contemporary Accounting Research

, 20 (2): 323-359.

doi: 10.1506/J29K-MRUA-0APP-YJ6V

Kim, J. B., and Zhang, L. 2016. Accounting conservatism and stock price crash risk: Firm-

level evidence.

Contemporary Accounting Research

, 33 (1): 412-441. doi:

10.1111/1911-3846.12112

Kim, M. I., Sonu, C. H., and Choi, J. H. 2015. Separation of corporate ownership and control

and accounting conservatism: Evidence from Korea.

Asia-Pacific Journal of

Accounting & Economics

, 22 (2): 103-136. doi: 10.1080/16081625.2014.912374

Kravet, T. D. 2014. Accounting conservatism and managerial risk-taking: Corporate

acquisitions.

Journal of Accounting and Economics

, 57 (2-3): 218-240. doi:

10.1016/j.jacceco.2014.04.003