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

251 NTU Management Review Vol. 29 No. 1 Apr. 2019 Rice, S. C., Weber, D. P., and Wu, B. 2014. Does SOX 404 have teeth? Consequences of the failure to report existing internal control weaknesses. The Accounting Review , 90 (3): 1169-1200. Riedl, E. J. 2004. An examination of long-lived asset impairments. The Accounting Review , 79 (3): 823-852. Strong, J. S., and Meyer, J. R. 1987. Asset write-downs: Managerial incentives and security returns. The Journal of Finance , 42 (3): 643-661. Strong, N., and Walker, M. 1993. The explanatory power of earnings for stock returns. The Accounting Review , 68 (2): 385-399. Szczesny, A., and Valentincic, A. 2013. Asset write-offs in private firms-The case of German SMEs. Journal of Business Finance and Accounting , 40 (3-4): 285- 317. Trottier, K. 2013. The effect of reversibility on a manager’s decision to record asset impairments. Accounting Perspectives , 12 (1): 1-22. Tucker, J. W., and Zarowin, P. A. 2006. Does income smoothing improve earnings informativeness?. The Accounting Review , 81 (1): 251-270. Wang, C. J., Lee, C. H., and Huang, B. N. 2003. An analysis of industry and country effects in global stock returns: Evidence from Asian countries and the U.S. The Quarterly Review of Economics and Finance , 43 (3): 560-577. Warfield, T. D., and Wild, J. J. 1992. Accounting recognition and the relevance of earnings as an explanatory variable for returns. The Accounting Review , 67 (4): 821-842. Watts, R. L. 2003. Conservatism in accounting Part I: Explanations and implications. Accounting Horizons , 17 (3): 207-221. White, H. 1980. A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity. Econometrica , 48 (4): 817-838. Whittred, G., and Zimmer, I. 1986. Accounting information in the market for debt. Accounting and Finance , 26 (2): 19-33. Yen, S. H., and Chao, C. L. 2009. Asset write-offs and discretionary accruals. NTU Management Review , 19 (S2): 165-194. Yeo, G. H., Tan, P. M., Ho, K. W., and Chen, S. S. 2002. Corporate ownership structure and the informativeness of earnings. Journal of Business Finance and Accounting , 29 (7-8): 1023-1046. Young C. S., and Wu, S. J. 2009. The determinants and effects on earnings informativeness of asset impairments: The role of corporate governance. International Journal of Accounting Studies , 48 (1): 68-114.