المؤلفون: 蘇迺惠, 陳雲英, 黃勝華, Nai-Hui Su, Yun-Ying Chen, Shung-Hwa Huang

مصطلحات موضوعية: 過度自信, 盈餘品質, 應計數, 裁決性應計數, 會計穩健性, overconfidence, earnings quality, accruals, discretionary accruals, accounting conservatism

Relation: #PLACEHOLDER_PARENT_METADATA_VALUE#; 台灣管理學刊, Volume 17, Issue 1, Page(s) 1-22; http://hdl.handle.net/11455/98796

الاتاحة: http://hdl.handle.net/11455/98796

المؤلفون: 夏子航, 马忠, 陈登彪

المصدر: CSSCI ; PKU

مصطلحات موضوعية: 企业集团, 会计稳健性, 信息不对称, 债务分布, 债务融资, 子公司借款

وصف الملف: text/html

Relation: http://ir.ceibs.edu/item/ir/2986

الاتاحة: http://ir.ceibs.edu/item/ir/2986

المؤلفون: 于李胜, 郑天宇, 余阳洋, 庄婕

مصطلحات موضوعية: 股权质押, 会计稳健性, 产权性质, 经营业绩

Relation: 会计论坛,2019,18(01):81-94; https://dspace.xmu.edu.cn/handle/2288/177466

الاتاحة: https://dspace.xmu.edu.cn/handle/2288/177466

المؤلفون: 陳宇紳, Chen, Vincent Y.S., Cheng, Agnes, Loh, Alfred, Miao, Bin

المساهمون: 會計系

مصطلحات موضوعية: Credit rating agency, Conservatism, Creditor right, Legal enforcement, 信用評等機構, 會計穩健性, 債權人權利, 法規執行

وصف الملف: 479663 bytes; application/pdf

Relation: Review of Accounting and Auditing Studies, Vol.9, No.1, pp.1-42; https://nccur.lib.nccu.edu.tw//handle/140.119/129950; https://nccur.lib.nccu.edu.tw/bitstream/140.119/129950/1/404.pdf

الاتاحة: https://nccur.lib.nccu.edu.tw//handle/140.119/129950
https://nccur.lib.nccu.edu.tw/bitstream/140.119/129950/1/404.pdf

المؤلفون: 朱瓊芳, Betty Chu, 許永聲, Yun-Sheng Hsu

مصطلحات موضوعية: 海外投資, 會計穩健性, 資訊不對稱, 租稅天堂, 公司治理

Relation: #PLACEHOLDER_PARENT_METADATA_VALUE#; 證券市場發展季刊 30卷4期 Pages 51-90; http://hdl.handle.net/11455/99374

الاتاحة: http://hdl.handle.net/11455/99374
https://doi.org/10.6529/RSFM.201812_30(4).0002

المؤلفون: 沈华玉, 郭晓冬, 吴晓晖

مصطلحات موضوعية: 股价同步性, 会计稳健性, 信息透明度, information transparency

Relation: 山西财经大学学报,2017,(120):114-124; https://dspace.xmu.edu.cn/handle/2288/162212

الاتاحة: https://doi.org/10.13781/j.cnki.1007-9556.2017.12.009
https://dspace.xmu.edu.cn/handle/2288/162212

المؤلفون: 許永聲, 彭詠旋

مصطلحات موضوعية: 海外籌資, 海外存託憑證, 海外可轉換公司債, 會計穩健性, Overseas Listing, Accounting Conservatism, Depositary Receipts, Euro Convertible Bond

Relation: #PLACEHOLDER_PARENT_METADATA_VALUE#; 管理與評論, Volume 35, Issue 1, Page(s) 73-95; http://hdl.handle.net/11455/94866

الاتاحة: http://hdl.handle.net/11455/94866

المؤلفون: 張子書, ZHANG, ZI-SHU

المساهمون: 翁嘉祥, Weng, Chia-Hsiang

مصطلحات موضوعية: 股價崩跌風險, 會計穩健性, 經理人過度自信, 公司治理, Stock price crash risk, Accounting conservatism, CEO overconfidence, Corporate governance

وصف الملف: 2627148 bytes; application/pdf

Relation: 一、 中文文獻\n王貞靜、潘虹華、戚務君，2012，C-Score衡量會計穩健性在臺灣的適用性，會計審計論叢，第2卷，第2期：1-31。\n李佳珊，2019，租稅天堂與股價崩跌風險，國立成功大學會計系出版碩士論文。\n許文馨、林玟君，2013，董監事責任險、債務契約與盈餘保守性，臺大管理論叢，第24卷，第1期：1-42。\n戚務君、陳宜伶，2008，資本市場對盈餘品質的影響：來自臺灣的證據，管理評論，第27卷，第2期：53-67。\n張祐慈、謝安軒、陳美惠、戚務君，2021，關鍵查核事項複雜度與股價崩跌風險，會計審計論叢，第11卷，第1期：1-31。\n范心瑜，2018，從代理人的角度探討管理者能力對股價崩跌風險之影響，國立臺北科技大學經營管理系未出版碩士論文。\n楊哲明，2006，機構投資人持股與公司治理關聯性之研究，國立雲林科技大學未出版碩士論文。\n楊錦之、張園園，2016，會計穩健性、機構投資者异質性與股價崩盤風險——來自中國A股上市公司的經驗證據，審計與經濟研究，第31卷，第5期：61-71。\n魏哲海，2018，管理者過度自信、資本結構與公司績效，工業技術經濟，第37卷，第6期：3-12。\n蘇寶玉、李合龍，2018，兩岸三地初次上市櫃公司會計盈餘穩健性之影響因素，會計與公司治理，第13卷，第1期：49-87。\n王思凱，2012，會計穩健對價值攸關性影響之研究：IFRS觀點，國立成功大學會計系出版碩士論文。\n二、 外文文獻\nAdam, T. R., Fernando, C. S., & Golubeva, E. 2015. Managerial overconfidence and corporate risk management. Journal of Banking & Finance, 60: 195-208.\nAhmed, A. S., & Duellman, S. 2007. Accounting conservatism and board of director characteristics: An empirical analysis. Journal of accounting and economics, 43 (2-3): 411-437.\nAhmed, A. S., & Duellman, S. 2013. Managerial overconfidence and accounting conservatism. Journal of accounting research, 51 (1): 1-30.\nAlicke, M. D., Klotz, M. L., Breitenbecher, D. L., Yurak, T. J., & Vredenburg, D. S. 1995. Personal contact, individuation, and the better-than-average effect. Journal of personality and social psychology, 68 (5): 804-825.\nAmihud, Y., Mendelson, H., & Wood, R. 1990. Liquidity and the 1987 stock market crash. Journal of Portfolio Management, 16 (3): 65-69.\nAn, H., & Zhang, T. 2013. Stock price synchronicity, crash risk, and institutional investors. Journal of Corporate Finance, 21: 1-15.\nAndreou, P. C., Antoniou, C., Horton, J., & Louca, C. 2016. Corporate governance and firm‐specific stock price crashes. European Financial Management, 22 (5): 916-956.\nBadia, M., Duro, M., Penalva, F., & Ryan, S. G. (2021). Debiasing the measurement of conditional conservatism. Journal of Accounting Research, 59 (4): 1221-1259.\nBall, R., Kothari, S. P. & Robin, A. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29: 1-51.\nBall, R., Li, X., & Shivakumar, L. 2015. Contractibility and transparency of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption. Journal of Accounting Research, 53 (5): 915-963.\nBall, R., & Shivakumar, L. 2005. Earnings quality in UK private firms: comparative loss recognition timeliness. Journal of accounting and economics, 39 (1): 83-128.\nBarber, B. M. and Odean, T. 2013. Chapter 22-The Behavior of Individual Investors.\nHandbook of Economics of Finance, 2 (2): 1533-1570.\nBasu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings1. Journal of accounting and economics, 24 (1): 3-37\nBeaver, W. H., & Ryan, S. G. 2005. Conditional and unconditional conservatism: Concepts and modeling. Review of accounting studies, 10 (2): 269-309.\nBenmelech, E., Kandel, E., & Veronesi, P. 2010. Stock-based compensation and CEO (dis) incentives. Quarterly Journal of Economics, 125 (4): 1769-1820.\nBernardo, A. E., & Welch, I. 2001. On the evolution of overconfidence and entrepreneurs. Journal of Economics & Management Strategy, 10 (3): 301-330.\nCallen, J. L., & X. Fang. 2013. Institutional investor stability and crash risk: Monitoring versus short-termism?. Journal of Banking & Finance, 37 (8): 3047-3063.\nCallen, J.L. & X. Fang. 2015a. Religion and Stock Price Crash Risk. Journal of Financial and Quantitative Analysis, 50 (1-2): 169-195.\nCallen, J. L., & X. Fang. 2017. Crash risk and the auditor–Client relationship. Contemporary Accounting Research, 34 (3): 1715-1750.\nCapen, E. C., Clapp, R. V., & Campbell, W. M. 1971. Competitive bidding in high-risk situations. Journal of petroleum technology, 23 (06): 641-653.\nChan, K., & Hameed, A. 2006. Stock price synchronicity and analyst coverage in emerging markets. Journal of Financial Economics, 80 (1): 115-147.\nChang, X., Chen, Y., & Zolotoy, L. 2017. Stock Liquidity and Stock Price Crash Risk. Journal of Financial and Quantitative Analysis, 52 (4): 1605–1637.\nChauhan, Y., Kumar, S., & Pathak, R. 2017. Stock liquidity and stock prices crash-risk: Evidence from India. The North American Journal of Economics and Finance, 41: 70-81.\nChen, C., Kim, J. B., & Yao, L. 2017. Earnings smoothing: does it exacerbate or constrain stock price crash risk?. Journal of Corporate Finance, 42: 36-54.\nChen, J., Hong, H., & Stein, J. C. 2001. Forecasting crashes: Trading volume, past returns, and conditional skewness in stock prices. Journal of financial Economics, 61 (3): 345-381.\nChi, W., Liu, C., & Wang, T. 2009. What affects accounting conservatism: A corporate governance perspective. Journal of contemporary accounting & economics, 5 (1): 47-59.\nCoffee Jr, J. C. 2004. Gatekeeper failure and reform: The challenge of fashioning relevant reforms. BUL Rev., 84: 301-364.\nCohen, D. A., Dey, A., & Lys, T. Z. 2008. Real and accrual‐based earnings management in the pre‐and post‐Sarbanes‐Oxley periods. The Accounting review, 83 (3): 757-787.\nDeAngelo, L. E. 1981. Auditor size and audit quality. Journal of accounting and economics, 3 (3): 183-199.\nDechow, P. M., Sloan, R. G., & Sweeney, A. P. 1995. Detecting earnings management. The Accounting review, 70 (2): 193-225.\nDeFond, M., & Zhang, J. 2014. A review of archival auditing research. Journal of accounting and economics, 58 (2-3): 275-326.\nDeFond, M. L., Hung, M., Li, S., & Li, Y. 2015. Does mandatory IFRS adoption affect crash risk?. The Accounting Review, 90 (1): 265-299.\nDimson, E. 1979. Risk measurement when shares are subject to infrequent trading. Journal of Financial Economics, 7 (2): 197-226.\nDutta, S., & Gigler, F. 2002. The effect of earnings forecasts on earnings management. Journal of accounting Research, 40 (3): 631-655.\nEnglmaier, F. 2010. Managerial optimism and investment choice. Managerial and decision Economics, 31 (4): 303-310.\nEnglmaier, F. 2011. Commitment in R&D tournaments via strategic delegation to overoptimistic managers. Managerial and Decision Economics, 32 (1): 63-69.\nEraker, B., Johannes, M., & Polson, N. 2003. The impact of jumps in volatility and returns. Journal of Finance, 58 (3): 1269-1300.\nFeng, M., Li, C., & McVay, S. 2009. Internal control and management guidance. Journal of accounting and economics, 48 (2-3): 190-209.\nFischhoff, B., Slovic, P., & Lichtenstein, S. 1977. Knowing with certainty: The appropriateness of extreme confidence. Journal of Experimental Psychology: Human perception and performance, 3 (4): 552.\nFouad, A., & Ahmed, R. B. 2001. Growth opportunities and earnings management. Managerial Finance, 27 (12): 72-81.\nFrancis, B., Hasan, I., & Li, L. 2016. Abnormal real operations, real earnings management, and subsequent crashes in stock prices. Review of Quantitative Finance and Accounting, 46 (2): 217-260.\nFrank, J. D. 1935. Some psychological determinants of the level of aspiration. The American Journal of Psychology, 47 (2): 285-293.\nGarcia Lara, J. M., García Osma, B., & Penalva, F. 2009. Accounting conservatism and corporate governance. Review of accounting studies, 14 (1): 161-201.\nGervais, S., Heaton, J. B., & Odean, T. 2002. The positive role of overconfidence and optimism in investment policy.\nGivoly, D., & Palmon, D. 1982 . Timeliness of annual earnings announcements: Some empirical evidence. The Accounting review 57 (3): 486-508.\nGoss, A., & Roberts, G. S. 2011. The impact of corporate social responsibility on the cost of bank loans. Journal of Banking & Finance, 35 (7):1794-1810.\nGraham, J. R., Harvey, C. R., & Rajgopal, S. 2005. The economic implications of corporate financial reporting. Journal of accounting and economics, 40 (1-3): 3-73.\nGraham, J. R., Harvey, C. R., & Puri, M. 2013. Managerial attitudes and corporate actions. Journal of financial economics, 109 (1): 103-121.\nGunny, K. A. 2010. The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. Contemporary accounting research, 27(3): 855-888.\nHackbarth, D. 2008. Managerial traits and capital structure decisions. Journal of financial and quantitative analysis, 43 (4): 843-881.\nHall, B. J., & Murphy, K. J. 2002. Stock options for undiversified executives. Journal of accounting and economics, 33 (1): 3-42.\nHambrick, D. C., & Mason, P. A. 1984. Upper echelons: The organization as a reflection of its top managers. Academy of management review, 9 (2): 193-206.\nHamm, S. J., Li, E. X., & Ng, J. 2012. Management earnings guidance and stock price crash risk. In Japan Accounting Review Conference.\nHarakeh, M., Lee, E., & Walker, M. 2022. Understanding how the effects of conditional conservatism measurement bias vary with the research context. European Accounting Review: 1-32.\nHe, J. J., & Tian, X. 2013. The dark side of analyst coverage: The case of innovation. Journal of Financial Economics, 109 (3): 856-878.\nHealy, P. M., & Palepu, K. G. 1993. The effect of firms` financial disclosure strategies on stock prices. Accounting horizons, 7 (1): 1-11.\nHeaton, J. B. 2002. Managerial optimism and corporate finance. Financial Management, 31(2): 33-46.\nHu, J., Li, A. Y., & Zhang, F. F. 2014. Does accounting conservatism improve the corporate information environment? Journal of international accounting, Auditing and Taxation, 23 (1): 32-43.\nHutton, A. P., Marcus, A. J., & Tehranian, H. 2009. Opaque financial reports, R2, and crash risk. Journal of financial Economics, 94 (1): 67-86.\nHsu, C., Novoselov, K. E., & Wang, R. 2017. Does accounting conservatism mitigate the shortcomings of CEO overconfidence? Accounting Review, 92 (6): 77-101.\nJeppson, C. T., Smith, W. W., & Stone, R. S. 2009. CEO compensation and firm performance: Is there any relationship?. Journal of Business & Economics Research (JBER), 7 (11).\nJin, L., & Myers, S. C. 2006. R2 around the world: New theory and new tests. Journal of financial Economics, 79 (2): 257-292.\nKaramanou, I., & Vafeas, N. 2005. The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis. Journal of Accounting research, 43 (3): 453-486.\nKhan, M., & Watts, R. L. 2009. Estimation and empirical properties of a firm-year measure of accounting conservatism. Journal of accounting and Economics, 48 (2-3): 132-150.\nKim, C., Wang, K., & L. Zhang. 2019. Readability of 10‐K reports and stock price crash risk. Contemporary accounting research, 36 (2): 1184-1216.\nKim, J. B., Li, Y., & Zhang, L. 2011a. Corporate tax avoidance and stock price crash risk: Firm-level analysis. Journal of financial Economics, 100 (3): 639-662.\nKim, J. B., Li, Y., & Zhang, L. 2011b. CFOs versus CEOs: Equity incentives and crashes. Journal of financial economics, 101 (3): 713-730.\nKim, J. B., Wang, Z., & Zhang, L. 2016. CEO overconfidence and stock price crash risk. Contemporary Accounting Research, 33 (4): 1720-1749.\nKim, J. B., and L. Zhang. 2016. Accounting conservatism and stock price crash risk: Firm-level evidence. Contemporary Accounting Research, 33 (1): 412-441.\nKim, Y., Li, H., & Li, S. 2014. Corporate social responsibility and stock price crash risk. Journal of Banking & Finance, 43: 1-13.\nKlein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of accounting and economics, 33(3): 375-400.\nKothari, S. P., Shu, S., & Wysocki, P. D. 2009. Do managers withhold bad news? Journal of Accounting research, 47 (1): 241-276.\nLaFond, R., & Watts, R. L. 2008. The information role of conservatism. The Accounting review, 83 (2): 447-478.\nLanger, E. J. 1975. The illusion of control. Journal of personality and social psychology, 32 (2): 311-328.\nLarcker, D. F., Richardson, S. A., & Tuna, I. R. 2007. Corporate governance, accounting outcomes, and organizational performance. The Accounting review, 82 (4): 963-1008.\nLee, M. T. 2016. Corporate social responsibility and stock price crash risk: Evidence from an Asian emerging market. Managerial Finance.\nLiberti, J. M., & Petersen, M. A. 2019. Information: Hard and soft. Review of Corporate Finance Studies, 8 (1): 1-41.\nLuo, Q., & Hachiya, T. 2005. Corporate governance, cash holdings, and firm value: evidence from Japan. Review of Pacific Basin Financial Markets and Policies, 8 (4): 613-636.\nMalmendier, U., & Tate, G. 2005. CEO overconfidence and corporate investment. Journal of finance, 60 (6): 2661-2700.\nMalmendier, U., & Tate, G. 2008. Who makes acquisitions? CEO overconfidence and the market`s reaction. Journal of financial Economics, 89 (1): 20-43.\nMiller, D. T., & Ross, M. 1975. Self-serving biases in the attribution of causality: Fact or fiction?. Psychological bulletin, 82 (2): 213-225.\nMitra, S., & Cready, W. M. 2005. Institutional stock ownership, accrual management, and information environment. Journal of Accounting, Auditing & Finance, 20 (3): 257-286.\nMoore, D. A., & Healy, P. J. 2008. The trouble with overconfidence. Psychological review, 115 (2): 502-517.\nOliver, B. R. 2005. The impact of management confidence on capital structure. Available at SSRN 791924.\nPiotroski, J. D., & Roulstone, D. T. 2004. The influence of analysts, institutional investors, and insiders on the incorporation of market, industry, and firm‐specific information into stock prices. The Accounting review, 79 (4): 1119-1151.\nRobin, A. J., & Zhang, H. 2015. Do industry-specialist auditors influence stock price crash risk?. Auditing: A Journal of Practice & Theory, 34 (3): 47-79.\nRoss, M., & Sicoly, F. 1979. Egocentric biases in availability and attribution. Journal of personality and social psychology, 37 (3): 322.\nSanta-Clara, P., & Yan, S. (2010). Crashes, volatility, and the equity premium: Lessons from S&P 500 options. Review of Economics and Statistics, 92 (2): 435-451.\nSchwert, G. W. 1990. Stock returns and real activity: A century of evidence. Journal of Finance, 45 (4): 1237-1257.\nSegarra, A., & Teruel, M. 2014. High-growth firms and innovation: an empirical analysis for Spanish firms. Small Business Economics, 43 (4): 805-821.\nSkinner, D. J., & Srinivasan, S. 2012. Audit quality and auditor reputation: Evidence from Japan. The Accounting Review, 87 (5): 1737-1765.\nSvenson, O. 1981. Are we all less risky and more skillful than our fellow drivers?. Acta psychologica, 47 (2): 143-148.\nWatts, R. L. 2003a. Conservatism in accounting part I: Explanations and implications. Accounting horizons, 17 (3): 207-221.\nWatts, R. L. 2003b. Conservatism in accounting, Part II: evidence and research opportunities. Accounting Horizons, 17 (4): 287-310.\nWeber, J., Willenborg, M., & Zhang, J. 2008. Does auditor reputation matter? The case of KPMG Germany and ComROAD AG. Journal of Accounting Research, 46 (4): 941-972.\nWeinstein, N. D. 1980. Unrealistic optimism about future life events. Journal of personality and social psychology, 39 (5): 806-820.\nXie, B., Davidson III, W. N., & DaDalt, P. J. 2003. Earnings management and corporate governance: the role of the board and the audit committee. Journal of corporate finance, 9 (3): 295-316.; G0109353118; https://nccur.lib.nccu.edu.tw//handle/140.119/140999; https://nccur.lib.nccu.edu.tw/bitstream/140.119/140999/1/311801.pdf

الاتاحة: https://nccur.lib.nccu.edu.tw//handle/140.119/140999
https://doi.org/10.6814/NCCU202200780
https://nccur.lib.nccu.edu.tw/bitstream/140.119/140999/1/311801.pdf

المؤلفون: 林玥羽, 邱沛玲, 葉倩妤, 黃沛珏, 賴沛晴

المساهمون: 會計系, 陳俊宏

مصطلحات موضوعية: 投資, 會計穩健性, 盈餘管理

Relation: http://ir.lib.cyut.edu.tw:8080/handle/310901800/40611

الاتاحة: http://ir.lib.cyut.edu.tw:8080/handle/310901800/40611

المؤلفون: 刘丽珑, 张国清

مصطلحات موضوعية: 女性董事, 会计稳健性, 民营上市公司, female directors, accounting conservatism, private listed firms

Relation: 北京工商大学学报(社会科学版),2015,(2):70-77+88; BJSB201502009; http://dspace.xmu.edu.cn/handle/2288/103363

الاتاحة: http://dspace.xmu.edu.cn/handle/2288/103363

المؤلفون: 周玮, 吴联生

المساهمون: 西南财经大学金融学院 611130, 北京大学光华管理学院 100871

المصدر: 知网 ; 万方 ; CSSCI ; http://d.g.wanfangdata.com.cn/Periodical_kjyj201505001.aspx

مصطلحات موضوعية: 管理层判断, 会计稳健性, 会计准则

Relation: 会计研究.2015,(5),3-12.; 1341145; http://hdl.handle.net/20.500.11897/425001

الاتاحة: https://hdl.handle.net/20.500.11897/425001

المؤلفون: 康健, 赵雅男, 安然

المساهمون: 沈阳工业大学管理学院, 北京大学经济学院

المصدر: 知网

مصطلحات موضوعية: 公司治理, 会计稳健性, 影响, C-SCORE

Relation: 经营与管理.2015,(03),116-119.; 795619; http://hdl.handle.net/20.500.11897/390394

الاتاحة: https://hdl.handle.net/20.500.11897/390394

المؤلفون: 赵雅男, 张翼, 安然

المساهمون: 沈阳工业大学管理学院, 北京大学经济学院

المصدر: 知网

مصطلحات موضوعية: 债务契约, 会计稳健性, C-SCORE

Relation: 经营与管理.2015,(01),120-123.; 790346; http://hdl.handle.net/20.500.11897/216312

الاتاحة: https://hdl.handle.net/20.500.11897/216312

المؤلفون: 祝继高

المساهمون: 北京大学光华管理学院,100871

المصدر: 万方 ; http://d.g.wanfangdata.com.cn/Conference_7195933.aspx

مصطلحات موضوعية: 债权人, 破产风险, 会计稳健性, 法律诉讼, 上市公司, 债务契约

Relation: 第二届中国企业投融资运作与管理国际学术研讨会.天津,2009/6/10.; 1117766; http://hdl.handle.net/20.500.11897/77310

الاتاحة: https://hdl.handle.net/20.500.11897/77310

المصدر: CSSCI
PKU

مصطلحات موضوعية: 信息不对称, 债务融资, 债务分布, 子公司借款, 企业集团, 会计稳健性

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http://ir.ceibs.edu/item/ir/2986

المؤلفون: 王艳艳, 于李胜, 王晓珂

مصطلحات موضوعية: 会计稳健性, 贷款抵押, 国有银行, 国有企业

Relation: 会计研究,2014,(12):13-19+97; KJYJ201412002; http://dspace.xmu.edu.cn/handle/2288/103129

الاتاحة: http://dspace.xmu.edu.cn/handle/2288/103129

المؤلفون: 刘文军

مصطلحات موضوعية: 会计稳健性, 银行借款合约, 借款利率, 借款担保, accounting conservatism, bank loan contract, loan interest rates, loan guarantee

Relation: 山西财经大学学报,2014,(7):110-119; SXCJ201407010; http://dspace.xmu.edu.cn/handle/2288/98554

الاتاحة: http://dspace.xmu.edu.cn/handle/2288/98554

المؤلفون: 陈少华, Shaohua Chen, 陈娅, Ya Chen, 陈爱华, Aihua Chen

مصطلحات موضوعية: 会计稳健性, Accounting conservatism, 现金持有, cash holdings, 边际价值效应, marginal value

Relation: 当代会计评论,2014,7(2):1-18; http://dspace.xmu.edu.cn/handle/2288/98242

الاتاحة: http://dspace.xmu.edu.cn/handle/2288/98242

المؤلفون: 杜勇

المساهمون: 北京大学光华管理学院, 新疆财经大学会计学院

المصدر: 知网

مصطلحات موضوعية: 会计稳健性, 经济租金, 剩余收益

Relation: 投资研究.2014,(09),69-78.; 823525; http://hdl.handle.net/20.500.11897/74882

الاتاحة: https://hdl.handle.net/20.500.11897/74882

المؤلفون: 程六兵, 刘峰

مصطلحات موضوعية: 会计稳健性, 货币政策, 信贷歧视

Relation: 会计研究,2013,(303):30-36+97; KJYJ201301006; http://dspace.xmu.edu.cn/handle/2288/103015

الاتاحة: http://dspace.xmu.edu.cn/handle/2288/103015