臺大管理論叢 NTU Management Review VOL.29 NO.1

247 NTU Management Review Vol. 29 No. 1 Apr. 2019 References Aboody, D., Barth, M. E., and Kasznik, R. 1999. Revaluations of fixed assets and future firm performance: Evidence from the UK. Journal of Accounting and Economics , 26 (1-3): 149-178. Ai, D. 2005. Assets write-down in China: Incentives and the effect of corporate governance . Working paper, SSRN, Asia Pacific Capital, Inc. Ball, R., and Brown, P. 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research , 6 (2): 159-178. Barth, M. E., and Clinch, G. 1998. Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates. Journal of Accounting Research , 36 (3): 199-233. Beaver, W., Lambert, R., and Morse, D. 1980. The information content of security prices. Journal of Accounting and Economics , 2 (1): 3-28. Becker, C. L., DeFond, M. L., Jiambalvo, J., and Subramanyam, K. R. 1998. The effect of audit quality on earning management. Contemporary Accounting Research , 15 (1): 1-24. Bens, D. A., Heltzer, W., and Segal, B. 2011. The information content of goodwill impairments and SFAS 142. Journal of Accounting, Auditing and Finance , 26 (3): 527-555. Bills, K. L., Cunningham, L. M., and Myers, L. A. 2016. Small audit firm membership in associations, networks, and alliances: Implications for audit quality and audit fees. The Accounting Review , 91 (3): 767-792. Bowen, R. M., and Khan, U. 2014. Market reactions to policy deliberations on fair value accounting and impairment rules during the financial crisis of 2008-2009. Journal of Accounting and Public Policy , 33 (3): 233-259. Burgstahler, D., Jiambalvo, J., and Shevlin, T. 2002. Do stock prices fully reflect the implications of special items for future earnings?. Journal of Accounting Research , 40 (3): 585-612. Carlson, S. J., and Bathala, C. T. 1997. Ownership differences and firms’ income smoothing behavior. Journal of Business Finance and Accounting , 24 (2): 179- 196. Chen, A., Kao, L., and Wu, C. I. 2013. The effects of impairment recognitions and reversals on earnings response coefficient. Journal of Management , 30 (1): 55-71.