| 參考文獻 |
參考文獻
書籍參考
[1]Spiceland, SEPE and Tomassini(2007).Intermediate Accounting,Volume1(pp. 253)
.Boston:McGraw-Hill/Irwin.
[2]Kieso, Weygandt and Warfield(2011).Intermediate Accounting,Volume1. Hoboken:
John Wiley and Sons,Inc.
[3]Weygandt, Kimmel and Kieso(2011).Financial Accounting : IFRS Edition. Hoboken
, United State Of America: John Wiley and Sons,Inc.
[4]International Financial Reporting Standards : IFRS(2008). Weinheim,Germany :
Wiley-VCH Verlag.
[5]iGAAP 2012 : a guide to IFRS reporting(2012). iGAAP 2013 : IFRS全方位深入解析
(IFRS 專業服務團隊譯).台北市:勤業眾信財稅顧問。(原著出版於2012)
[6]Horngren and Harrison (2007). Principles Of Accounting(pp.134、138).United State
of America:Pearson Education，Inc.
電子書參考
[1] Spiceland, Sepe and Nelson(2011).Intermediate Accounting Chapter 7 : Cash and
Receivables, Appendix 7B.New York : McGraw-Hill. Available Onlline at :
http://connect.mcgraw-hill.com/sites/0077328787/student_view0/ebook/chapte
r7/chend2/appendix_7b__impairment_of_a_receivable_due_to_a_troubled_deb
t_restructuring.htm
[2] Koller,Goedhard and Wessels(2010).Valuation:Measuring and Managing the Value
of Companies,Chapter28 Capitalized Expenses,5th Edition.Hoboken:John Wiley
and Sons,Inc. Available Onlline at : https://www.inkling.com/read/valuation-mckinsey-5th/chapter-28/chapter-28-introduction
[3] Zambon and Marzo(2007).Visualising Intangibles:Measuring and Reporting in the Knowledge Economy(pp.126).England:Ashgate Publishing Limited. Available online at: http://books.google.com.tw/books?id=n0jQw8i_SZMC&pg=PA126&lpg=PA126&dq=capitalization+r%26d+expenditure+and+manipulation+earnings&source=bl&ots=5pSrD-tivT&sig=aNXMm8OGBgWYxU1xiN_JGyiOurg&hl=zh-TW&sa=X&ei=8vdGVJGn#v=onepage&q=capitalization%20r%26d%20expenditure%20and%20manipulation%20earnings&f=false
[4] Griffin(2009).MBA fundamentals : Accounting &Finance(pp.52).New York : Kaplan.Inc. Available online at: https://books.google.com.tw/books?id=i7Xh1dlnzFAC&pg=RA1-PA52&lpg=RA1-PA52&dq=does+income+smoothing+is+cookie+jar+reserve&source=#v=onepage&q=does%20income%20smoothing%20is%20cookie%20jar%20reserve&f=false
[5] Ahrens(2010).Capital Market Implications of Earnings Quality(pp.22). United States, Stoughton : Book On Demand.com. Available online at: https://books.google.com.tw/books?id=XS6kG7Mk0JAC&pg=PA22&lpg=PA22&dq=how+many+kinds+of+smooth+income+stream+are+there&source=bl&ots=1cK2BYASc6&sig=AUNg8QS5Kojhmejrp6_6b7bobks&hl=zh-TW&sa=X&ei=DqybVNSwFMze8AXi3oGQBg&ved=0CDMQ6AEwAw#v=onepage&q=how%20many%20kinds%20of%20smooth%20income%20stream%20are%20there&f=false
[6] Riahi-Belkaoui(2003).Accounting—By Principle or Design?(pp.7,8).United States : Greenwood Publishing Group. Available online at: https://books.google.com.tw/books?id=6EmbvSK_QtcC&pg=PA6&lpg=PA6&dqhow+many+kinds+intentional+income+smoothing+are+there&source=bl&ots=0rjng7aAVs&sig=pTGDOGuiGhJUtXAIxbJXKMsqm8Q&hl=zh-TW&sa=X&ei=1q6aVOyWBoeF8QWZ7IGYBw&ved=0CEMQ6AEwBQ#v=onepage&q=how%20many%20kinds%20intentional%20income%20smoothing%20are%20there&f=false
[7]Ronen and Yaari(2008).Earnings Management : Emerging Insights In Theory, Practice,And Research(pp.xix). United States,New York : Springer Science+ Business Media,Inc. Available online at: https://books.google.com.tw/books?id=eOKNtlPHfeUC&pg=PR19&lpg=PR19&dq=income+smoothing+is+%E2%80%98dampening+the+fluctuations+in+the+series+of+reported+earnings+by+inflating+low+earnings+and+deflating+high+earnings&source=bl&ots=9lyfUShq2z&sig=porv7IMArvTpmpGzrTFi_cgcqCI&hl=zh-TW&sa=X&ei=rSOtVIfuC9HV8gX9oYGACw&ved=0CB4Q6AEwAA#v=onepage&q=income%20smoothing%20is%20%E2%80%98dampening%20the%20fluctuations%20in%20the%20series%20of%20reported%20earnings%20by%20inflating%20low%20earnings%20and%20deflating%20high%20earnings&f=false
[8] Wiley(2015).Wiley Study Guide For 2015 LevelⅠCFA Exam : Complete Set(pp.173～174).United States,New York : John Wiley&Sons,Inc., Available online at: https://books.google.com.tw/books?id=651mBgAAQBAJ&pg=RA2-PA173&lpg=RA2-PA173&dq=impairment+loss+is+decrease+net+income&source=bl&ots=nWbqhJ0S0u&sig=pdZgd6SKI6YCJsMPj6ObJVt64Ws&hl=zh-TW&sa=X&ei=wGkVVeXeD9Pc8AXBk4HIDg&ved=0CF4Q6AEwCA#v=onepage&q=impairment%20loss%20is%20decrease%20net%20income&f=false
[9] Clegg and Bailey(2008).International Encyclopedia Of Organization Studies(pp.10).
United States,California :SAGE Publications,Inc., Available online at: https://books.google.com.tw/books?id=tid1AwAAQBAJ&pg=PT58&lpg=PT58&dq=the+SEC+request+the+AICPA++to+establish+The+Committee+on+Accounting+Procedure&source=bl&ots=GvY6-dw6gp&sig=ZmbX8OwOaReaTbxczRIrRnVButA&hl=en&sa=X&ei=hMVpVfrtHcSE8gW8goHwBA&ved=0CD0Q6AEwBQ#v=onepage&q&f=false
[10] Nikolia,Bazley and Jones(2009).Intermediate Accounting(pp.9).United States : LEAP Publishing Services,Inc., Available online at: https://books.google.com.tw/books?id=_ouCLUeCvKwC&pg=PA9&lpg=PA9&dq=GAAP+involved+several+accounting+policy-making+bodies&source=bl&ots=G7DLTJrq7d&sig=9WGGV6Eg2NHgaCb9PRoNqyC-qmw&hl=en&sa=X&ved=0CBwQ6AEwAGoVChMIqq6rpq6KxgIV1C68Ch15zwA-#v=onepage&q=GAAP%20involved%20several%20accounting%20policy-making%20bodies&f=false
[11] Satish B Mathur(2011).Accounting For Management(pp.22).India,New Delhi : Tata McGraw Hill Education Private Limited, Available online at: https://books.google.com.tw/books?id=5VRM6HYRPFgC&pg=PA22&lpg=PA22&dq=in+2001+the+International+Accounting+Standards+Board+%28IASB%29+took+over+the+responsibility+for+setting+International+Accounting+Standards&source=bl&ots=cjj0g-hh88&sig=tYGMXf1RMlIFjNv6LuhNtnVetsA&hl=en&sa=X&ved=0CEUQ6AEwB2oVChMI9PuCxpSFxgIVRIG8Ch28nwAU#v=onepage&q=in%202001%20the%20International%20Accounting%20Standards%20Board%20(IASB)%20took%20over%20the%20responsibility%20for%20setting%20International%20Accounting%20Standards&f=false
論文參考
[1] Jeffers,Wei and Askew(2010).The Switch From US GAAP To IFRS Implications For Analysis Involving Inventories. Northeast Business&Economics Association,United States. (PDF file).
[2] Gordon、Henry、 Jorgensen and Linthicum(2013). Flexibility in Cash Flow Reporting Classification Choices under IFRS. The University Of Texas At San Antonio, College Of Business, United States. (PDF file).
[3] Haji Yusoff(2001).Empirical Study On The Relationship Between Income
Smoothing And Shareholders Wealth Among Malaysian Listed Companies(pp.7). Master Thesis, Teknologi Mara University, Malaysia.(PDF file).
[4]Mizik(2009).Managing For The Moment. Columbia University Graduate School of
Business, New York. (PDF file).
[5]Marai and Pavlovic(2013).Earnings Management Vs Financial Reporting Fraud Key Features For Distinguishing(pp.40～41). Al-Gabel El-Gharbi University, Libya. (PDF file).
[6]Mizik and Jacobson(2007).Earnings Inflation Through Accruals And Real Activity Manipulation: Its Prevalence At the Time Of An SEO And The Financial Market Consequences.University Of Washington,United States. (PDF file).
[7]Cai,Rahman and Courtenay(2008).The Effect Of IFRS And Its Enforcement On Earnings Management(PP.1,19).Massey University : School Of Accountancy,New Zealand. (PDF file).
[8] Rivard,Bland and Morris(2003).Income Smoothing Behavior Of U.S.Banks Under Revised International Capital Requirements(pp.289). (PDF file).
[9]Adzis(2012).The Impact Of International Financial Reporting Standards(IFRS)On Bank Loan Loss Provisioning Behaviour And Bank Earnings Volatility.PHD Thesis, Massy University,New Zewland. (PDF file).
[10]Oosterbosch(2009).Earnings Management In The Banking Industry(pp.42) . Master Thesis,Part Of The Accounting Auditing and Control,Eramus University Rotterdam,Netherlands. (PDF file).
[11]Capkun,Collins and Jeanjean(2013).The Effect Of IAS/IFRS Adoption On Earnings Management(Smoothing) : A Closer Look At Competing Explanations. (PDF file).
[12]Stephen,Riccardi and John(2012).Does Accounting Quality Change Following A Switch From U.S.GAAP To IFRS? Evidence From Germany.Forida International University,United States. (PDF file).
[13]Wanqing Xu (2014).The Effect Of IFRS Adoption On Earnings Management : Evidence From The UK Private Firms(pp.23).Master Thesis,School Of Economics And Management,Tilburg University,Netherlands. (PDF file).
[14]Persson and Fuentes(2011).R&D Capitalization And The Income Smoothing Hypothesis-A Study Of Swedish Listed Companies(pp.24).Master Thesis,Master Programme In Accounting,Auditing And Analysis,Uppsala Universitet,Sweden. (PDF file).
[15]Yina Wu(2011).Are Asset Impairment Reversals Under IAS36 Being Used As An Earnings Management Tool?(pp.40).Master Thesis,Department Accountancy Faculty Of Economics And Business Studies,Tilburg University,Netherland. (PDF file).
[16]Shaari(2013).Reversal Of Impairment Losses,Firm Performance And Reporting Incentives : Evidence From Malaysia.PhD Thesis,University College Cork,Ireland. (PDF file).
[17]Sasono(2000).Auditor Quality And The Presence Of Audit Committees : An Association With Income smoothing.Unspecified Thesis,University Of Tasmania,Australia. (PDF file).
期刊參考
[1] John Briginshaw(2008).What Will The International Financial Reporting Standards(IFRS)Mean To Business And Invenstors?’Journal Of Relevant Information And Analysis 11,4,(pp.3)～4.Available online at: http://gbr.pepperdine.edu/2010/08/what-will-the-international-financial-reporting-standards-ifrs-mean-to-businesses-and-investors/
[2] Scannell and Slater(2008).SEC Moves To Pull Plug On U.S Accounting Standards. ’The Wall Street Journal.Available online at: http://online.wsj.com/articles/SB121985665095476825
[3] Berkowitz and Rampell(2002).The Accounting Debate : Principles Vs.Rules.’The Wall Street Journal. Available online at : http://online.wsj.com/news/articles/SB103886213539574553
[4] Shortridge and Myring(2004).Defining Principles-Based Accounting Standards.’The CPA Journal,(pp.34). Available Online at : http://www.nysscpa.org/cpajournal/2004/804/essentials/p34.htm
[5] Harris(2012).US GAAP Conversion To IFRS:A Case Study Of The Income Statement.’Journal Of Business Case Study,8,4,(pp.415). (PDF file). Available Online at : http://www.cluteinstitute.com/ojs/index.php/JBCS/article/download/7034/7108
[6] Triki-Damak and Halioui(2013).Accounting Treatment Of R&D Expenditures And Earnings Management : An Empirical Study On French Listed Companies.’Global Business And Economic research Journal,2,1, (pp.50)
[7] Goel and Thakor(2003).Why Do Firms Smooth Earnings.’Journal Of Business,76,1,(pp.151). Available Online at : file:///C:/Users/ACER/Downloads/01-01%20(1).pdf
[8] Jeffers and Askew(2010). Analyzing Financial Statements under IFRS – Opportunities & Challenges.’ Journal of Leadership, Accountability and Ethics,8,1, (pp.3).
[9] Akers,Giacomino and Bellovary(2007).Earnings Management and Its Implications Education the Accounting Profession .’The CPA Journal(pp.64). Available Online at : http://www.nysscpa.org/cpajournal/2007/807/essentials/p64.htm
[10]Jackson and Pitman(2001).Auditors and Earnings Management.’The CPA Journal. Available Online at : http://www.nysscpa.org/cpajournal/2001/0700/features/f073801.htm
[11]Leventis,Dimitropoulos and Anandarajan(2010).Loan Loss Provisions,Earnings Management Under IFRS : The Case Of EU Commercial Banks.’Journal Of Financial Service Research,40,1. Available Online at : http://www.researchgate.net/publication/226693785_Loan_Loss_Provisions_Earnings_Management_and_Capital_Management_under_IFRS_The_Case_of_EU_Commercial_Banks
[12]Gebhardt and Novotny-Farkas(2011).Mandatory IFRS Adoption and Accounting Quality Of European Banks.’Joural Of Business Finance and Accounting,38,3-4. Available Online at : http://ifrs.wiley.com/articles/mandatory-ifrs-adoption-and-accounting-quality-of-european-banks
[13]Rudra and Bhattacharjee(2012).Does IFRS Influence Earnings Management? Evidence From India.’Journal Of Management Research,4,(pp.1). Available Online at : file:///C:/Users/ACER/Downloads/849-4185-1-PB%20(20).pdf
[14]Norm Eckel(1981).The Income Smoothing Hypothesis Revisited.’Abacus:Journal of Accounting,Finance And Business Studies,17,1,(pp.29). Available Online at : http://web.a.ebscohost.com/ehost/pdfviewer/pdfviewer?sid=a4c942eb-0c45-41dd-84b9-0117d05ae8e8%40sessionmgr4003&vid=1&hid=4206
網絡文章參考
[1]Libby,Libby,Phillips and White Cotton(2009).Principles Of Accounting Chapter 10.
Available online at: http://highered.mcgraw-hill.com/sites/0073526843/student_view0/chapter10/
[2]U.S.Securities and Exchange Commission(2003).Study Pursuant to Section108(d) of the Sarbanes-Oxley Act of 2002 On The Adoption By The United States Financial Reporting System Of A Principles-Based Accounting System.Available Online at : http://www.sec.gov/news/studies/principlesbasedstand.htm
[3] PWC(2009).Navigating the move to IFRS: Global insights for technology companies[PDF file]. Available Online at : http://www.pwc.com/en_US/us/technology-innovation-center/assets/tech_sector_IFRS_guide.pdf
[4]PWC(2013). IFRS and US GAAP: similarities and differences[PDF file].
[5]Scott McGregor.Earnings Management And Manapulation.Pace University-Lubin School Of Business Discussion Paper. Available online at: http://webpage.pace.edu/pviswanath/notes/corpfin/earningsmanip.html
[6]Fay,Brozovsky,Edmonds,Lobingier and Hicks(2008). Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting(pp.5). Avail- able online at: http://www.webpages.uidaho.edu/Acct414/Other%20course%20materials/IFRS%20material%20For%20Students%20(intermediate%20accounting%20topics)%20from%20VirginiaTech.pdf
[7]PWC(2006).IFRS The Complex Issues Banks Face*(pp.3). Available online at: http://www.pwc.com/id/en/publications/assets/pwc-ifrs_thecomplexissuesbankface0506.pdf
[8] Mintz(2006).Earnings Management : Causes,Techniques, And Transparent Financial Reporting. The Aspen Institute Center for Business Education′s Corporate Governance and Accountability Project,USA. Available online at: http://www.caseplace.org/d.asp?d=2802
網絡字典參考
[1]〝Loan Loss Provision.〞Farlex Financial Dictionary.2012. Retrieved Jan11 2015 from http://financial-dictionary.thefreedictionary.com/Loan+Loss+Provision
[2]〝Earnings.〞Lightbulb Press Dictionary of Financial Terms.2008. Retrieved March 15 2015 from http://financial-dictionary.thefreedictionary.com/Earnings
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