المؤلفون: 江柏節, Chiang, Po-Chieh

المساهمون: 劉啟群, 臺灣大學：會計學研究所

مصطلحات موضوعية: 銀行業, 會計穩健性, 不對稱及時性, 盈餘操縱, 不良資產覆蓋率, 市價對帳面值比率, banking industry, accounting conservatism, asymmetric timeliness, management manipulation, NPA coverage ratio, market-to-book ratio, eco, manag

Relation: http://ntur.lib.ntu.edu.tw/bitstream/246246/61835/1/ntu-96-R94722003-1.pdf; http://ntur.lib.ntu.edu.tw/handle/246246/61835

الاتاحة: http://ntur.lib.ntu.edu.tw/bitstream/246246/61835/1/ntu-96-R94722003-1.pdf
http://ntur.lib.ntu.edu.tw/handle/246246/61835

المؤلفون: 江柏節, Chiang, Po-Chieh

المساهمون: 劉啟群, 臺灣大學：會計學研究所

مصطلحات موضوعية: 銀行業, 會計穩健性, 不對稱及時性, 盈餘操縱, 不良資產覆蓋率, 市價對帳面值比率, banking industry, accounting conservatism, asymmetric timeliness, management manipulation, NPA coverage ratio, market-to-book ratio

وصف الملف: 345067 bytes; application/pdf

Relation: 1. Basu, S. (1997). “The Conservatism Principle and the Asymmetric Timeliness of Earnings” Journal of Accounting and Economics, Vo24, 3–37. 2. Basu, S. (2001). “Discussion of ‘On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom’.” Journal of Business Finance & Accounting, Vo28, 1333–1349. 3. Ball, R., A. Robin, and Joanna Wu. (2003). “Incentives versus standards: properties of accounting income in four East Asian countries.” Journal of Accounting & Economics, Vo36, 235-270 4. Beaver, W., Lambert, R., Morse, D., (1980). “The information content of security prices.” Journal of Accounting and Economics, Vo2, 3–28. 5. Beaver, W., C. Eger, S. Ryan, and M. Wolfson. (1989). “Financial reporting, supplemental disclosures, and bank share prices.” Journal of Accounting Research, Vo27, 157–178. 6. Beaver, W. and S. Ryan. (2000). “Biases and Lags in Book Value and their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity.” Journal of Accounting Research, Vo38, 127–148. 7. Beaver, W.H. and S.G. Ryan. (2005). “Conditional and unconditional conservatism: concepts and modeling.” Review of Accounting Studies, Vo10, 269–276. 8. Easton, P.D., T.S. Harris and J.A. Ohlson. (1992). “Aggregate accounting earnings can explain most of security returns: the case of long return intervals” Journal of Accounting & Economics, Vo15, 119–142. 9. Givoly, D., and C. Hayn. (2000). “The changing time series properties of earnings, cash flows and accruals: has financial reporting become more conservative?” Journal of Accounting & Economics, Vo29, 287–320. 10. Givoly, D., C. Hayn and A. Natarajan. (2003). “Measuring reporting conservatism” Working paper. 11. Kanagaretnam, K., G. Lobo, and R. Mathieu. (2003). “Managerial incentives for income smoothing through bank loan loss provisions.” Review of Quantitative Finance and Accounting, Vo20, 63–80. 12. Liu, C., and S. Ryan. (1995). “The effect of bank loan portfolio composition on the market reaction to and anticipation of loan loss provisions.” Journal of Accounting Research, Vo33, 77–94. 13. Liu, C., and S. Ryan. (2006). “Income Smoothing over the Business Cycle: Changes in Banks’ Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom.” The Accounting Review, Vo81, 421–441 14. Pope, P.F. and M. Walker. (1999). “International differences in the timeliness, conservatism, and classification of earnings” Journal of Accounting Research, Vo37, 53–87. 15. Roychowdhury, S. and R. Watts. (2006). “Asymmetric Timeliness of Earnings, Market-to-Book and Conservatism in Financial Reporting.” Working paper, MIT 16. Ryan, S. (1995). “A Model of Accrual Measurement with Implications for the Evolution of the Book-to-market Ratio.” Journal of Accounting Research, Vo33, 95–112. 17. Warfield, T. D. and J. J. Wild. (1992). “Accounting Recognition and the Relevance of Earnings as an Explanatory Variable for Returns” The Accounting Review, Vo67, 821–842. 18. Watts, R. (2003a). “Conservatism in Accounting Part I: Explanations and Implications.” Accounting Horizons, Vo17, 207–221. 19. Watts, R. (2003b). “Conservatism in Accounting Part II: Evidence and Research Opportunities.” Accounting Horizons, Vo17, 287–301. 20. Wahlen, J. (1994). “The nature of the information in commercial bank loan loss disclosures.” The Accounting Review, Vo69, 455–478. 21. White, H. (1980). “A heteroscedasticity-consistent covariance matrix estimator and a direct test for heteroscedasticity.” Econometrica, Vo40, 817–838.; en-US; http://ntur.lib.ntu.edu.tw/handle/246246/61835; http://ntur.lib.ntu.edu.tw/bitstream/246246/61835/1/ntu-96-R94722003-1.pdf

الاتاحة: http://ntur.lib.ntu.edu.tw/handle/246246/61835
http://ntur.lib.ntu.edu.tw/bitstream/246246/61835/1/ntu-96-R94722003-1.pdf