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161

臺大管理論叢

28

卷第

2

Healy, P., and Palepu, K. 2001. Information asymmetry, corporate disclosure, and the

capital markets: A review of the empirical disclosure literature.

Journal of

Accounting and Economics

, 31 (1-3): 405-440.

Jenkins, D. S., and Velury, U. 2008. Does auditor tenure influence the reporting of

conservative earnings?.

Journal of Accounting and Public Policy

, 27 (2): 115-

132.

Jensen, M. C. 1986. Agency costs of free cash flow, corporate finance, and takeovers.

American Economic Review

, 76 (2): 323-329.

Jensen, M. C., and Meckling, W. H. 1976. Theory of the firm: Managerial behavior,

agency costs and ownership structure.

Journal of Financial Economics

, 3 (4):

305-360.

Johnson, V. E., Khurana, I. K., and Reynolds, J. K. 2002. Audit-firm tenure and the quality

of financial reports.

Contemporary Accounting Research

, 19 (4): 637-660.

Joos, P., and Lang, M. 1994. The effects of accounting diversity: Evidence from the

European Union.

Journal of Accounting Research

, 32 (Supplement): 141-168.

Kim, S., Kraft, P., and Ryan, S. G. 2013. Financial statement comparability and credit risk.

Review of Accounting Studies

, 18 (3): 783-823.

Krisement, V. 1997. An approach for measuring the degree of comparability of financial

accounting information.

European Accounting Review

, 6 (3): 465-485.

Krogstad, J. L., Ettenson, R. T., and Shanteau, J. 1984. Context and experience in auditors’

materiality judgments.

Auditing: A Journal of Practice & Theory

, 4 (1): 54-73.

Lambert, R., Leuz, C., and Verrecchia, R. 2007. Accounting information, disclosure, and

the cost of capital.

Journal of Accounting Research

, 45 (2): 385-420.

Land, J., and Lang, M. 2002. Empirical evidence on the evolution of international

earnings.

The Accounting Review

, 77 (Supplement): 115-133.

Lang, M., Maffett, M., and Owens, E. 2010.

Earnings comovement and accounting

comparability: The effects of mandatory IFRS adoption (Simon School Working

paper No. FR 11-03)

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Leuz, C., and Verrecchia, R. 2000. The economic consequences of increased disclosure.

Journal of Accounting Research

, 38 (Supplement): 91-124.

Li, D. 2010. Does auditor tenure affect accounting conservatism? Further evidence.

Journal of Accounting and Public Policy

, 29 (3): 226-241.

Li, S. 2010. Does mandatory adoption of international financial reporting standards in the

European Union reduce the cost of equity capital?.

The Accounting Review

, 85

(2): 607-636.