

臺大管理論叢
第
27
卷第
4
期
247
LaFond, R., and Watts, R. L. 2008. The information role of conservatism.
The Accounting
Review
, 83 (2): 447-478. doi: 10.2308/accr.2008.83.2.447
Lang, M., Raedy, J. S., and Yetman, M. H. 2003. How representative are firms that are cross-
listed in the United States? An analysis of accounting quality.
Journal of
Accounting Research
, 41 (2): 363-386. doi: 10.1111/1475-679X.00108
Li, X. 2015. Accounting conservatism and the cost of capital: An international analysis.
Journal of Business Finance & Accounting
, 42 (5-6): 555-582. doi: 10.1111/jbfa.
12121
Liao, Y., Chi, W., and Chen, Y. 2013. Auditor economic dependence and accounting
conservatism: Evidence from a low litigation risk setting.
International Journal
of Auditing
, 17 (2): 117-137. doi: 10.1111/j.1099-1123.2012.00460.x
Liu, X., Saidi, R., and Bazaz, M. 2014. Institutional incentives and earnings quality: The
influence of government ownership in China.
Journal of Contemporary
Accounting & Economics
, 10 (3): 248-261. doi: 10.1016/j.jcae.2014.10.003
Louis, H., Lys, T. Z., and Sun, A. X. 2014.
Conservatism, analyst ability, and forecast error:
Evidence on financial statement users’ ability to account for conservatism
. doi:
10.2139/ssrn.1031981
Nikolaev, V. V. 2010. Debt covenants and accounting conservatism.
Journal of Accounting
Research
, 48 (1): 51-89. doi: 10.1111/j.1475-679X.2009.00359.x
Ohlson, J. A. 2005. On accounting-based valuation formulae.
Review of Accounting Studies
,
10 (2): 323-347. doi: 10.1007/s11142-005-1534-4
Patatoukas, P. N., and Thomas, J. K. 2011. More evidence of bias in the differential
timeliness measure of conditional conservatism.
The Accounting Review
, 86 (5):
1765-1793. doi: 10.2308/accr-10101
Ramalingegowda, S., and Yu, Y. 2012. Institutional ownership and conservatism.
Journal of
Accounting and Economics
, 53 (1-2): 98-114. doi: 10.1016/j.jacceco.2011.06.004
Roychowdhury, S., and Watts, R. L. 2007. Asymmetric timeliness of earnings, market-to-
book and conservatism in financial reporting.
Journal of Accounting and
Economics
, 44 (1-2): 2-31. doi: 10.1016/j.jacceco.2006.12.003
Ruch, G. W., and Taylor, G. 2015. Accounting conservatism: A review of the literature.
Journal of Accounting Literature
, 34: 17-38. doi: 10.1016/j.acclit.2015.02.001
Shuto, A., and Takada, T. 2010. Managerial ownership and accounting conservatism in
Japan: A test of management entrenchment effect.
Journal of Business Finance &
Accounting
, 37 (7-8): 815-840. doi: 10.1111/j.1468-5957.2010.02196.x