|
Ahmed, A., B. Billings, R. Morton, and M. Stanford‐Harris (2002). The Role of Accounting Conservatism in Mitigating Bondholder‐Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs. The Accounting Review, 77(4), pp.867-890. Ahmed, A. S., M. Neel, and D. Wang (2013).Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence. Contemporary Accounting Research, 30(Winter), pp.1344-1372. Badia, M., M. Duro, F. Penalva, and S. Ryan (2016). Conditionally Conservative Fair Value Measurements. Journal of Accounting and Economics 63 (1),pp. 75-98. Ball, R., and L. Shivakumar (2005). Earnings Quality in U.K. Private Firms: Comparative Loss Recognition Timeliness. Journal of Accounting & Economics 39, pp.83-128. Ball, R., R. Bushman, and F. Vasvari (2008). The Debt-Contracting Value of Accounting Information and Loan Syndicate Structure. Journal of Accounting Research, 46(2), pp.247-287. Basu, S. (1997). The Conservatism Principle and The Asymmetric Timeliness of Earnings. Journal of Accounting and Economics, 24(1), pp.3-37. Beaver, W. H., and S. G. Ryan (2005). Conditional and Unconditional Conservatism: Concepts and Modeling. Review of Accounting Studies, 10(2-3), pp.269-309. Benston, G. J. 2008. The Shortcomings of Fair-Value Accounting Described in SFAS 157. Journal of Accounting and Public Policy 27 (2), pp.101-114. Berger, A.N. and G.F. Udell (2002). Small Business Credit Availability and Relationship Lending: The Importance Of Bank Organisational Structure. Economic Journal, 112: F32-F53. Black, J., J. Z. Chen, and M. Cussatt (2017). The Association between SFAS No. 157 Fair Value Hierarchy Information and Conditional Accounting Conservatism. The Accounting Review. Brown, A. (2016). Institutional Differences and International Private Debt Markets: A Test Using Mandatory IFRS Adoption. Journal of Accounting Research, 54(3), pp.679-723. Drucker, S. and M. Puri (2009). On Loan Sales, Loan Contracting, and Lending Relationships. The Review of Financial Studies, 22(7),pp.2835-3872. Kaymaz, O., and Y. Z. Karaibrahimoglu (2011). Early Observations on The Quality of IFRS Reports: Evidence from Turckey. Global Journal of Business Research, 5(3), pp.27-40 Krishnan, G. and G. Visvanathan (2008). Does the SOX Definition of an Accounting Expert Matter? the Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism. Contemporary Accounting Research, 25(3), pp.827-857. LaFond, R. and R. L. Watts (2008). The Information Role of Conservatism. The Accounting Review, 83(2), pp.447-478. Li, X. (2010).Accounting Conservatism and the Cost of Capital International Analysis. Journal of Bsiness Finance amd Accounting, 42 (5-6). pp. 555-582. Qiang, X. 2007. The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level. The Accounting Review, 83(3), pp.759-796. Schipper, K. (2003). Principles‐Based Accounting Standards. Accounting Horizons: March, 17(1), pp.61-72. Song, C. J., W.B. Thomas, and H. Yi. (2010). Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms. The Accounting Review, 85(4), pp.1375-1410. Sufi, A. (2007). Information Asymmetry and Financing Arrangements: Evidence from Syndicated Loans. The Journal of Finance, 62(2), pp.629-668. Watts, R. L. (2003a). Conservatism in Accounting Part I: Explanations and Implications. Accounting Horizons 17 (3):207-221. Watts, R. L. (2003b). Conservatism in Accounting Part II: Evidence and Research Opportunities. Accounting Horizons 17 (4):287-301. 林佩欣(2011). IFRS 13 Fair Value Measurement「公允價值衡量」之簡介。會計研究月刊,307,48–50。 金成隆,姚維仁(2014). 強制採用國際會計準則之經濟後果:來自銀行聯貸債權結構的證據。第六屆海峽兩岸會計學術研討會-會計準則與公司治理。 周建宏(2009). 全面採用IFRS對企業的衝擊與影響,資誠通訊,第222期(3月),8–11。(Zhou, J. H. 2009. The impact of full adoption IFRS on business.PwC Taiwan Communications (Chinese edition) 222 (March): 8-11.)
|