251 /274
臺大管理論叢
第
27
卷第
4
期
251
作者
篇名
發表期刊 樣本國家
主要實證
模型
林美鳳等
(2009)
股權結構、會計保守性與信用評等關係之研究
臺大管理論叢 臺灣
Basu
、
GH
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
主題：穩健性與公司治理、薪酬制度
(19)
Basu et al. (2005)
Timeliness and conservatism of Taiwanese earnings.
APJAE
臺灣
Basu
Xia and Zhu (2009)
Corporate governance and accounting conservatism in China.
China Journal
of Accounting
Research
中國
GH
Chi et al. (2009)
What affects accounting conservatism: A corporate governance
perspective.
JCAE
臺灣
CScore
Shuto and Takada
(2010)
Managerial ownership and accounting conservatism in Japan: A test of
management entrenchment effect.
JBFA
日本
Basu
Chen et al. (2010)
Association between borrower and lender state ownership and
accounting conservatism.
JAR
中國
BS
Fan et al. (2012)
Founder succession and accounting properties.
CAR
臺灣、香港、
新加坡等
Basu
Chan and Hsu (2013)
Corporate pyramids, conservatism and cost of debt: Evidence from
Taiwan.
IJA
臺灣
Basu
Liao et al. (2013)
Auditor economic dependence and accounting conservatism:
Evidence from a low litigation risk setting.
International
Journal of
Auditing
臺灣
CScore
Liu et al. (2014)
Institutional incentives and earnings quality: The influence of
government ownership in China.
JCAE
中國
Basu
Yang et al. (2014)
Earnings quality of Taiwanese group firms.
APJAE
臺灣
Basu
、
BS
Kim et al. (2015)
Separation of corporate ownership and control and accounting
conservatism: evidence from Korea.
APJAE
韓國
CScore
許文馨與詹凌菁
(2008)
會計盈餘反應訊息時效性之不對稱與董監酬勞關係
中山管理評論 臺灣
Basu