• 沒有找到結果。

今週刊,「新半年報照亮投資死角」,第四五八期,民國 94 年 9 月。

方偉廉,「子公司負債與母公司財務風險、股權市值及系統風險之關聯性:合併財務報表資訊價 值之探討」,國立台灣大學會計研究所未出版博士論文,民國 97 年。

李淑華、蔡彥卿,「合併財務報表規範、盈餘組成份子持續性及股市理性定價之研究」,證券市 場發展季刊,第二十三卷第三期,民國 100 年,153-198 頁。

金成隆、鄭丁旺,「持續性與非持續盈餘反應係數」,會計評論,第三十一期,民國 88 年,19-42 頁。

林維珩、盧鎮瑋,「股價對強制性財務預測反應之效率性研究」,會計評論,第四十一期,民國 94 年,53-75 頁。

林維珩、簡俱揚、張福星、盧鎮瑋,「合併財務報表編製實務變革對股價效率性之影響」,2008

會計理論與實務研討會論文集,台中:中華會計教育學會暨國立中興大學會計學系,民國 97 年。

曹壽民、紀信義、劉正良,「股市對創新活動的評價是否具有效率性?從研發效率與內部人交易 論析」,會計評論,第四十五期,民國 96 年,27-55 頁。

張仲岳,「盈餘持續性與股價之關聯性研究」,1998 會計新環境國際研討會論文集,台北:東吳 大學,民國 87 年。

張仲岳,「損益表的分類與獲利能力的預測」,當代會計,第二卷第一期,民國 90 年,1-16 頁。

張仲岳、張君玉,「負盈餘資訊內涵-以負盈餘持續性觀之」,2003 會計理論與實務研討會論文 集,台南:中華會計教育學會暨國立成功大學會計學系,民國 92 年。

張福星,「合併財務報表與母公司財務報表盈餘組成成份相對資訊之研究」,國立政治大學會計 學研究所未出版博士論文,民國 86 年。

曾惠瑾,「7 號公報合併財務報表及 5 號公報長期股權投資會計處理準則常見問題與企業因應之 道」,資誠通訊,第 188 期,民國 95 年,5-8 頁。

游淑婷,「應計項目評價分析--區分正負盈餘樣本」,國立中山大學財務管理學系未出版碩士論 文,民國 95 年。

劉順仁,財務報表就像一本故事書,台北:時報文化出版企業股份有限公司,民國 94 年。

Ball, R. and Brown, P., “An Empirical Evaluation of Accounting Income Numbers,” Journal of Accounting Research, Vol. 6, No. 2, 1968, pp. 159-178.

Barker, R., “Reporting Financial Performance,” Accounting Horizons, Vol. 18, No. 2, 2004, pp.

157-172.

Beams, F. A. Anthony, J. H., Bettinghaus, B., and Smith, K., Advanced Accounting, 11th ed., Pearson, Prentice Hall, 2012.

Beaver, W. H., Lambert, R., and Morse, D., “The Information Content of Security Prices,” Journal of Accounting and Economics, Vol. 2, No. 1, 1980, pp. 3-28.

Beneish, M. and Vargus, M. E., “Insider Trading, Earnings Quality, and Accrual Mispricing,” The Accounting Review, Vol. 77, No. 4, 2002, pp.755.

Bernard, V. L. and Thomas, J. K., “Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium?” Journal of Accounting Research, Vol. 27, No. 3, (Supplement), 1989, pp. 1-36.

Burgstahler, D., Jiambalvo, J., and Shevlin, T., “Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?” Journal of Accounting Research, Vol. 40, No. 3, 2002, pp.

585-612.

Claessens, S., Djankov, S., and Lang, L. H. P., “The Separation of Ownership and Control in East

Asian Corporations.” Journal of Financial Economics, Vol. 58, No. 1-2, 2000, pp. 81-112.

Collins, D. Maydew, E., and Weiss, I., “Changes in Value-Relevance of Earnings and Book Values over the Past Forty Years,” Journal of Accounting and Economics, Vol. 24, No. 1, 1997, pp. 39-67.

Collins, D. W., Pincus, M., and Xie, H. “Equity Valuation and Negative Earnings: The Role of Book Value of Equity,” The Accounting Review, Vol. 74, No. 1, 1999, pp. 29-61.

Dopuch, N., Seethamraju, C., and Xu, W. “The Pricing of Accruals for Profit and Loss Firms,” Rev Quant Finan Acc, Vol. 34, No. 4, 2010, pp. 505-516.

Easton, P. D. and Zmijewski, M. E., “Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements,” Journal of Accounting and Economics, Vol. 11, No. 2-3, 1989, pp. 117-141.

Fairfield, P., Sweeney, R., and Yohn, T., “Accounting Classification and the Predictive Content of Earnings,” The Accounting Review, Vol. 71, No. 3, 1996, pp.337-355.

Failfield, J., Whisenant, S., and Yohn, T., “Accrual Earnings and Growth: Implications for Future Profitability and Market Mispricing,” The Accounting Review, Vol.78, No. 1, 2003, pp. 353-371.

Fama, E. F. and French, K. R. “Common Risk Factors in the Returns on Stocks and Bonds,” Journal of Financial Economics, Vol.33, No. 1, 1993, pp. 3-56.

Fan, J. P. H. and Wong, T. J., “Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia,” Journal of Accounting and Economics, Vol. 33, No. 3, 2002, pp. 401-425.

Francis, J., LaFond, R., Olsson, P. M., and Schipper, K., “Costs of Equity and Earnings Attributes,”

The Accounting Review, Vol.79, No. 4, 2004, pp. 967-1010.

Hayn, C., “The Information Content of Losses,” Journal of Accounting and Economics, Vol. 20, 1995, pp.125-153.

Herrmann, D., Inoue, T., and Thomas, W., “The Relation between Incremental Subsidiary Earnings and Future Stock Returns in Japan,” Journal of Business Finance and Accounting, Vol. 28, No. 9-10, 2001, pp.1115-1139.

Hirshleifer, D., Hou, K., Teoh, S., and Zhang, Y., “Do Investors Overvalue Firms with Bloated Balance Sheets?” Journal of Accounting and Economics, Vol. 38, 2004, pp. 297-331.

Jenkins, D. S., “The Transitory Nature of Negative Earnings and the Implications for Earnings Prediction and Stock Valuation,” Review of Quantitative Finance and Accounting, Vol. 21, No. 4, 2003, pp. 379-404 .

Kormendi, R. and Lipe, R., “Earnings Innovations, Earnings Persistence, and Stock Returns,” Journal of Business, Vol. 60, No. 3, 1987, pp. 323-345.

Kothari, S., “Capital Markets Research in Accounting,” Journal of Accounting and Economics, Vol.31, No. 1-3, 2001, pp. 105-231.

Lipe, R., “The Information Contained in the Components of Earnings,” Journal of Accounting Research, Vol.24, No. 3, 1986, pp. 37-69.

Lipe, R., “The Relation Between Stock Returns and Accounting Earnings Given Alternative Information,” The Accounting Review, Vol. 65, No. 1, 1990, pp. 49-71.

Liu, J. and Thomas, J., “Stock Returns and Accounting Earnings,” Journal of Accounting Research, Vol.38, No. 1, 2000, pp. 71-102.

Miller M. and Rock, K., “Dividend Policy under Asymmetric Information,” Journal of Finance, Vol.

40, No. 4, 1985: pp. 1031-51.

Mishkin, F., “A Rational Expectations Approach to Macroeconometrics: Testing Policy Effectiveness and Efficient-Markets Models,” IL: University of Chicago Press for the National Bureau of Economic Research, Chicago, 1983, pp. 1-172.

Narayanamoorthy, G., “Conservatism and Cross-Sectional Variation in the Post-Earnings Announcements Drift,” Journal of Accounting Research, Vol. 44, No. 4, 2006, pp. 763-89

Rajgopal, S., Shevlin, T., and Venkatachalam, M., “Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog,” Review of Accounting Studies, Vol. 8, No. 4, 2003, pp. 461-492.

Ramakrishnan, R. T. S. and Thomas, J K., “Valuation of Permanent, Transitory, and Price-Irrelevant Components of Reported Earnings,” Journal of Accounting, Auditing and Finance, Vol. 13, No. 3, 1998, pp. 301-36.

Schipper, K. and Vincent, L., “Earnings Quality,” Accounting Horizons, Vol. 17, supplement, 2003, pp.

97-110.

Schmidt, A., “The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings,” The Accounting Review, Vol. 81, No. 3, 2006, pp. 589-616.

Scott. W. R., Financial Accounting Theory, 5th ed., Pearson Prentice Hall, 2009.

Sivaramakrishnan, K. and Yu, S. C., “On the Association between Corporate Governance and Earnings Quality,” Unpublished Paper Presented at American Accounting Association 2008 Annual meeting, Anaheim, CA, August 3-6, 2008.

Sloan, R. G., “Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?” The Accounting Review, Vol. 71, No. 3, 1996, pp. 289-315.

Swaminathan, S. and Weintrop, J., “The Information Content of Earnings, Revenues and Expenses,”

Journal of Accounting Research, Vol. 29, No. 2, 1991, pp. 418-427.

Thomas, W. B., “A Test of the Market’s Mispricing of Domestic and Foreign Earnings,” Journal of Accounting and Economics, Vol. 28, No. 3, 2000, pp. 243-267.

Weygandt, J. J., Kimmel, P. D., and Kieso, D. E., Financial Accounting, 6th ed., International Student Version, Wiely, 2008.

Xie, H., “The Mispricing of Abnormal Accruals,” The Accounting Review, Vol. 76, No. 3, 2001, pp.

357- 373.

相關文件