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臺大管理論叢

27

卷第

4

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