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會計穩健性:基於亞洲國家資料研究之回顧

248

Teng, C. H., and Lin, Y. M. 2009. Firm’s uncertainty and accounting conservatism.

Journal

of Management

, 26 (1): 79-95. doi: 10.6504/JOM.2009.26.01.05

Wang, R. Z., Hógartaigh, C. Ó., and van Zijl, T. 2009. Measures of accounting conservatism:

A construct validity perspective.

Journal of Accounting Literature

, 28: 165-203.

Watts, R. L. 2003a. Conservatism in accounting part I: Explanations and implications.

Accounting Horizons

, 17 (3): 207-221. doi: 10.2308/acch.2003.17.3.207

. 2003b. Conservatism in accounting part II: Evidence and research opportunities.

Accounting Horizons

, 17 (4): 287-301. doi: 10.2308/acch.2003.17.4.287

Xia, D., and Zhu, S. 2009. Corporate governance and accounting conservatism in China.

China Journal of Accounting Research

, 2 (2): 81-108. doi: 10.1016/S1755-3091

(13)60015-5

Yang, Y. J., Kweh, Q. L., and Lin, R. C. 2014. Earnings quality of Taiwanese group firms.

Asia-Pacific Journal of Accounting & Economics

, 21 (2): 134-156. doi: 10.1080/

16081625.2013.871771

Zhang, J. 2008. The contracting benefits of accounting conservatism to lenders and

borrowers.

Journal of Accounting and Economics

, 45 (1): 27-54. doi: 10.1016/

j.jacceco.2007.06.002