參考文獻 |
一、中文部分
〔1〕 2006會計準則研討會(民96),與國際會計準則接軌之挑戰與問題暨因應方法,會計研究月刊,第255,頁64-74。
〔2〕 IFRS專業服務團隊(民98年),iGAAP2009:IFRS全方位深入解析(上冊),初版,臺北市:勤業眾信財稅顧問股份有限公司。
〔3〕 安侯建業聯合會計師事務所(民99),洞析IFRS-KPMG觀點(第一輯),第二版,安侯企業管理股份有限公司。
〔4〕 江美艷(民100),接軌IFRSs-我國邁向國際舞台之重要里程碑,勤業眾信聯合會計師事務所。
〔5〕 李城忠(民100),應用統計學-量化研究SPSS範例分析,初版,新北市:新文京開發出版股份有限公司。
〔6〕 杜榮瑞、顏信輝、陳琬瑜(民93),影響我國現階段採用國際會計準則之因素探討,會計與公司治理,第一卷第二期,頁15-37。
〔7〕 林松宏(民101),國際財務報導準則-理論與應用(上冊),初版,臺中市:滄海書局。
〔8〕 紀千毓(民102),金融業採用IFRS之策略思惟與因應措拖(上),財務管理處。
〔9〕 馬嘉應(民100),IFRS入門九堂課-解讀國際會計準則與財務報表,初版,臺
北市:財團法人金融研訓院。
〔10〕 張振山(民98),我國推動企業採用國際會計準則之政策及推動情形。
〔11〕 張進德(民101),IFRS與ROCC GAAP之差異分析(附實例探討),初版,臺中市:冠恆國際企業管理顧問股份有限公司。
〔12〕 張慶勳(民100),論文寫作軟實力-悠遊在研究寫作天地中,初版,臺北市:五南圖書出版股份有限公司。
〔13〕 陳依蘋(民91),透明度與企業價值,會計研究月刊,第200期,頁48-54。
〔14〕 勤業眾信會計師事務所(民98),與IFRSs接軌-我國一般公認會計原則與國際財務報導準則之比較,第三版,臺北市:勤業眾信財稅顧問股份有限公司。
〔15〕 楊民賢(民99),淺談我國企業導入IFRS問題,內部稽核,第69期,頁18-23。
〔16〕 經濟部工業局(民101),IFRS問答教戰手冊,一版,臺北市:經濟部工業局。
二、英文部分
〔1〕 Armstrong, C. S, M. E. Barth, A. D. Jagolinzer, and E. J. Riedl. (2010). Market Reaction to the Adoption of IFRS in Europe. The Accounting Review, 85(1): pp.31-61.
〔2〕 Asheq Rahman, Cai Lei, Stephen Courtenay,(2014).Reply to the Discussion Note on the “The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence”The International Journal of Accounting, Volume49(2): pp.183-189
〔3〕 Ball, R., Robin, A., and Wu, J. S. (2000). “Accounting Standards, the Institutional Environment and Issuer Incentives: Effect on Timely Loss Recognition in China”, Asia-Pacific Journal of Accounting & Economics, 17(2):pp. 71-96.
〔4〕 Ball, R.(2006). “International Financial reporting standards (IFRS): pros and cons for investors”, Accounting and Business Research, International Accounting Policy Forum: pp. 5-27.
〔5〕 Barth, M. E., W. R. Landsman, and M. H. Lang. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46,pp. 467-498.
〔6〕 Byard D., Y. Li, and Y. Yu(2008). “The Effect of Mandated IFRS Adoption on Analysts Forecast Error”, Working paper, American Accounting Association Annual Meeting Anaheim CA,August3-6,2008.
〔7〕 Carnachan, R.(2003). The case for competition between U.S. GAAP and IFRS in U.S. capital Markets. Working paper, Harvard Law School.
〔8〕 Chalmers, K, G. Clinch, and J. M. Godfrey. (2011). Changes in value relevance of accounting information upon IFRS adoption-evidence from Australia. Australian Journal of Management, 36(2) : pp.151-173.
〔9〕 Collins, D. W., E. L. Maydew, and I. S. Weiss. (1997). Changes in the value-relevance of earnings and book values over the past forty years. Journal of Accounting and Economics, 24(1) : pp.39–67.
〔10〕 Choi, F. D. S., and Muller, G. G. (1992). International Accounting (2nd ed. ) London: Prentice-Hall International.
〔11〕 Daske, H., Hail, L., Leuz, C., Verdi, R. (2008). “Mandatory IFRS reporting around theworld: Early evidence on the economic consequences”, Journal of Accounting Research, 46(5): pp. 1085-1142.
〔12〕 Fornell, C.,& Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, pp.39-50.
〔13〕 Guieford, J. P.(1965). Fundamental Statistic in Psychology and Education 4th ed., McGraw-Hill, New York.
〔14〕 Hermanson, R. H., and Edwards, J. D. (1992). Financial Accounting (5th ed. ) , Homewood, 111.:Iewin.
〔15〕 Hermanson and Edwards,(1992). Accounting Principles: A Business Perspective, Financial Accounting (Chapters 1 – 8) A Textbook Equity Open College Textbook
〔16〕 Hope, O., J. Jin, and T .Kang (2006). “Empirical evidence on jurisdiction that adopt IFRS”, Journal of International Accounting Research5: pp. 1-20.
〔17〕 Hair, J., Anderson, R. E., Tatham, R. L., & William, C.(1998). Multivariate data analysis.
〔18〕 Jeanjean, T.,and Stolowy, H. (2008). Do Accounting Standards Matter? An Exploratory Analysis of Earnings Management before and after IFRS Adoption. Journal of Accounting and Public Policy, 27 (6): pp. 480-494.
〔19〕 Li, S. (2010). Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? The Accounting Review, 85 (2): pp. 607-636.
〔20〕 Messod D. Beneish, Brian P. Miller, Teri Lombardi Yohn,(2015). “Macroeconomic evidence on the impact of mandatory IFRS adoption on equity and debt markets”, Journal of Accounting and Public Policy, 34 (1): pp. 1-27
〔21〕 Moser, C. A., & Kalton, G. (1971). Survey methods in social investigation. Survey methods in social investigation.(2nd Edition).
〔22〕 Radebaugh, L. H.,(1975) “Environmental Factors Influencing the Development of
Accounting Objectives, Standards and Practices in Peru”, International Journal of Accounting Education and Research, Fall.
〔23〕 Sawcen Chebaane, Hakim Ben Othman,(2014)“The Impact of IFRS Adoption on Value Relevance of Earnings and Book Value of Equity: The Case of Emerging Markets in African and Asian Regions, Procedia - Social and Behavioral Sciences”, 145: pp. 70-80.
〔24〕 Tavakol, M.,& Dennick, R. (2011). Making sense of Cronbach′s alpha. International journal of medical education, 2, 53.
〔25〕 Victor-Octavian Müller,(2014)“The Impact of IFRS Adoption on the Quality of Consolidated Financial Reporting, Procedia - Social and Behavioral Sciences”, 109: pp. 976-982.
三、網路部分
〔1〕 公開資訊觀測站,
網址:http://mops.twse.com.tw/mops/web/index
〔2〕 行政院金融監督管理委員會,
網址:http://www.banking.gov.tw/
〔3〕 維基百科-自由的百科全書,一般公認會計原則
(Generally Accepted Accounting Principles,GAAP),網址:http://zh.wikipedia.org/wiki/%E4%B8%80%E8%88%AC%E5%85%AC%E8%AA%8D%E6%9C%83%E8%A8%88%E5%8E%9F%E5%89%87
〔4〕 勤業眾信聯合會計師事務所(Deloitte&Touche) IFRS專區,
網址:http://www.ifrs.org.tw/。
〔5〕 資誠聯合會計師事務所(PricewaterhouseCoopers)IFRS 專區,
網址:http://www.pwc.com/tw/zh/ifrs/index.jhtml。
〔6〕 臺灣證券交易所-國際會計準則IFRS 專區,
網址:http://www.twse.com.tw/ch/listed/IFRS/about.php。
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