250 /274
會計穩健性：基於亞洲國家資料研究之回顧
250
作者
篇名
發表期刊 樣本國家
主要實證
模型
彭火樹與陳美惠
(2008)
控制會計保守與盈餘成長估計權益資金成本之研究
中山管理評論 臺灣
王貞靜等
(2012)
以
C-Score
衡量會計穩健性在臺灣的適用性
會計審計論叢 臺灣
CScore
李建然與劉正義
(2014)
穩健會計對於企業股權融資的影響：臺灣實證研究
當代會計 臺灣
CScore
陳以林與陳欣妤
(2017)
會計保守性、研發支出與現金持有
管理學報 臺灣
GH
主題：穩健性與債務市場之關係
(13)
Gassen et al. (2006)
International differences in conditional conservatism- The role of
unconditional conservatism and income smoothing.
EAR
香港、新加
坡、日本等
Basu
Ball et al. (2008)
Is financial reporting shaped by equity markets or by debt markets? An
international study of timeliness and conservatism.
RAS
日本、南韓、
新加坡等
Basu
Xia and Zhu (2009)
Corporate governance and accounting conservatism in China.
China Journal
of Accounting
Research
中國
GH
Chen et al. (2010)
Association between borrower and lender state ownership and
accounting conservatism.
JAR
中國
BS
Gormley et al. (2012)
Do firms adjust their timely loss recognition in response to changes in
the banking Industry?
JAR
印度
BS
Chen et al. (2013)
Loan collateral and financial reporting conservatism: Chinese
evidence.
JBF
中國
CScore
Chan and Hsu (2013)
Corporate pyramids, conservatism and cost of debt: Evidence from
Taiwan.
IJA
臺灣
Basu
Haw et al. (2014)
Debt financing and accounting conservatism in private firms.
CAR
韓國
Basu
、
BS
Khurana and Wang
(2015)
Debt maturity structure and accounting conservatism.
JBFA
Basu
Li (2015)
Accounting conservatism and the cost of capital: An international
analysis.
JBFA
臺灣、中國等
Basu
姜家訓與葉鴻銘
(2007)
債權人監督、公司治理、會計師公費依賴度與盈餘穩健性之關係 中華會計學刊 臺灣
Basu