參考文獻 |
呂盈瑩(2014)。年報中風險揭露因子之資訊內含,國立臺灣大學碩士論文。
李建然、林秀鳳(2013)大型會計師事務所之審計品質真的比非大型會計師事務所好嗎?從抑制盈餘管理的角度探討-控制自我選擇偏誤的重要性
張祐慈、謝安軒、陳美惠與戚務君(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,1-32。
簡慧欣(2022)。公司風險事項揭露對權益資金成本之影響-以台灣半導體業為例,國立中央大學碩士論文
IEK 情報資訊網。2023 年3 月10 日。2022 年第四季臺灣IC 產業回顧與展望
https://ieknet.iek.org.tw/iekrpt/rpt_more.aspx?actiontype=rpt&indu_idno=3&domain=2
&rpt_idno=758841064。上網日期:2023-03-10
企業資安漏洞頻傳 專家示警三大產業成駭客新目標
https://news.cnyes.com/news/id/5097771
Asay, H. S., R. Libby and K. Rennekamp (2018). Firm Performance, Reporting Goals, and
Language Choices in Narrative Disclosures. Journal of Accounting and Economics,
Vol. 65, 380-398.
Belkaoui, A. and Karpik, PG. (1989). Determinants of the Corporate Decision to Disclose
Social Information. Accounting, Auditing and Accountability Journal, 2(1), 36-51.
Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings1.
Journal of accounting and economics, 24(1), 3-37.
Beyer, A. (2009). Capital Market Prices, Management Forecasts, and Earnings Management.
The Accounting Review, 84(6), 1713-1747.
Blanco, B., Lara, J. M. G., and Tribo, J. A. (2015). Segment Disclosure and Cost of Capital.
Journal of Business Finance and Accountin, Vol. 42(3–4), 367–411.
Brasel, K., M. M. Doxey, J. H. Grenier, and A. Reffett (2016). Risk Disclosure Preceding
Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of
Auditor Liability. The Accounting Review, Vol. 91(5), 1345-1362.
Chi, W., C. Liu., and T. Wang. (2009). What Affects Accounting Conservatism: A Corporate
Governance Perspective. Journal of Contemporary Accounting and Economics, 5(1),
47-59.
Campbell, J. L., Chen, H., Dhaliwal, D. S., Lu, H. M., and Steele, L. B. (2014). The information
content of mandatory risk factor disclosures in corporate filings. Review of Accounting
Studies, 19(1), 396-455.
Callen, J. L., and X. Fang. (2017). Crash risk and the auditor–Client relationship. Contemporary
Accounting Research, 34(3), 1715-1750.
Deegan, C. and B. Gordon. (1996). A Study of the Environmental Disclosure Practices of
Australian Corporations. Accounting and Business Research, 26(3), 187-199
Derouiche, I., Muessig, A., Weber, V. (2020).The effect of risk disclosure on analyst following.
The European Journal of Finance, 26(14), 1355-1376
Easley, D. and M, O’Hara. (2004). Information and the Cost of Capital. The Journal of Finance,
59(4), 1553-1583.
Ertugrul, M., J. Lei., J, Qiu., and C, Wan. (2017). Annual report readability, tone ambiguity, and
the cost of borrowing. Journal of Financial & Quantitative Analysis, 52(2), 811-836.
Francis, J., LaFond, R., Olsson, P., and Schipper, K. (2005). The Market Pricing of Accruals
Quality. Journal of Accounting and Economics, 39(2), 295-327.
Graham, J. R., Harvey, C. R., and Rajgopal, S. (2005). The economic implications of corporate
financial reporting. Journal of Accounting and Economics 40(1–3): 3-73.
Glosten, L. R., and Milgrom P. R. (1985). Bid, ask and transaction prices in a specialist market
32
with heterogeneously informed traders. Journal of Financial Economics, 14 (1), 71-100.
Healy, P. M., Hutton, A. P., and Palepu, K. G. (1999). Stock performance and intermediation
changes surrounding sustained increases in disclosure. Contemporary Accounting
Research, 16(3), 485-520.
Healy, P. M., and Palepu, K. (2001). Information Asymmetry, Corporate Disclosure and the
Capital Markets: A Review of the Empirical Disclosure Literature. Journal of
Accounting and Economics, 31(1-3), 405-440.
Hutton, A. P., A. J. Marcus, and H. Tehranian. (2009). Opaque financial reports, R2, and crash
risk. Journal of Financial Economics, 94(1), 67-86.
Hope, O. K., Hu, D., & Lu, H. (2016). The benefits of specific risk-factor disclosures. Review
of Accounting Studies, 21(4), 1005-1045.
Jin, L., and S. C. Myers. (2006). R2 around the world: New theory and new tests. Journal of
Financial Economics, 79(2), 257-292.
Johnson, S. (2010). SEC pushes companies for more risk information. CFO Magazine, August
2.
Kim, J. B., and L. Zhang. (2014). Financial reporting opacity and expected crash risk: Evidence
from implied volatility smirks. Contemporary Accounting Research, 31(3), 851-875
Kim, J. B., and L. Zhang. (2016). Accounting conservatism and stock price crash risk: Firmlevel
evidence. Contemporary Accounting Research, 33(1), 412-441.
Kim, Y., Li, H., and Li, S. (2014). Corporate social responsibility and stock price crash risk.
Journal of Banking and finance, 43(1), 1-13
Kravet, T., and V. Muslu. (2013). Textual Risk Disclosures and Investors’ Risk Perceptions.
Review of Accounting Studies, 18(4), 1088–1122.
Linsmeier, T. J., and Pearson, N. D. (1997). Quantitative disclosures of market risk in the SEC
release. Accounting Horizons, 11(1), 107-135.
Li, F. (2006). Do stock market investors understand the risk sentiment of corporate annual
33
reports?. Available at SSRN 898181.
Linsley, P. M., and P. J. Shrives. (2006). Risk Reporting: A Study of Risk Disclosures in the
Annual Reports of UK Companies. The British Accounting Review, 38(4), 387–404.
Miihkinen, A. (2012). What Drives Quality of Firm Risk Disclosure?: The Impact of a National
Disclosure Standard and Reporting Incentives Under IFRS. The International Journal of
Accounting, 47 (4), 437–468.
Skinner, D. J. (1994). Why firms voluntarily disclose bad news. Journal of accounting research,
32(1), 38-60.
Sengupta, P. (1998). Corporate Disclosure Quality and the Cost of Debt. The Accounting
Review, 73 (4), 459-474.
Securities and Exchange Commission. (2005). Securities and Exchange Commission Final Rule.
Release No. 33-8591 (FR-75). http://www.sec.gov/rules/final/33-8591.pdf
Securities and Exchange Commission. (2007). Speech by SEC Chairman: Closing Remarks to
the Second Annual Corporate Governance Summit. Available online at:
https://www.sec.gov/news/speech/2007/spch032307cc.htm.
Securities and Exchange Commission. (2010). Form 10-K instructions.
www.sec.gov/about/forms/form10-k.pdf
Securities and Exchange Commission. (2020). Modernization of Regulation S-K Items 101, 37
103, and 105, https://www.sec.gov/rules/final/2020/33-10825.pdf |