臺大管理論叢 NTU Management Review VOL.30 NO.2

171 NTU Management Review Vol. 30 No. 2 Aug. 2020 Graham, R. C., and Lin, K. C. 2018. The influence of other comprehensive income on discretionary expenditures. Journal of Business Finance & Accounting , 45 (1-2): 72-91. Hayn, C. 1995. The information content of losses. Journal of Accounting and Economics , 20 (2): 125-153. Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics , 7 (1-3): 85-107. Healy, P. M., and Wahlen, J. M. 1999. A Review of the earnings management literature and its implications for standard setting. Accounting Horizons , 13 (4): 365-383. Holthausen, R. W., and Watts, R. L. 2001. The relevance of the value-relevance literature for financial accounting standard setting. Journal of Accounting and Economics , 31 (1-3): 3-75. Imam, S., Barker, R., and Clubb, C. 2008. The use of valuation models by UK investment analysts. European Accounting Review , 17 (3): 503-535. Jones, T. M. 1995. Instrumental stakeholder theory: A synthesis of ethics and economics. Academy of Management Review , 20 (2): 404-437. Kim, Y., Park, M. S., and Wier, B. 2012. Is earnings quality associated with corporate social responsibility?. The Accounting Review , 87 (3): 761-796. KLD Research and Analytics, Inc. (KLD). 2006. Getting Started with KLD Stats and KLD’s Ratings Definitions . Boston, MA: KLD Research & Analytics, Inc. Kothari, S. P., Ramanna, K. M., and Skinner, D. J. 2010. Implications for GAAP from an analysis of positive research in accounting. Journal of Accounting and Economics , 50 (2-3): 246-286. Laux, C., and Leuz, C. 2009. The crisis of fair-value accounting: Making sense of the recent debate. Accounting, Organizations and Society , 34 (6-7): 826-834. Lipe, R. C. 1986. The information contained in the components of earnings. Journal of Accounting Research , 24: 37-64. Nelson, K. K. 1996. Fair value accounting for commercial banks: An empirical analysis of SFAS No. 107. Accounting Review , 71 (2): 161-182. O’Brien, J. 2005. Relevance and reliability of fair values: Discussion of issues raised in “fair value accounting for financial instruments: Some implications for bank regulation” . Paper presented at the workshop of the Accounting Risk Management and Prudential Regulation, Basel, Switzerland.