參考文獻 |
[英文部分]
[1]Arthaud-Day, M. L., Certo, S. T., Dalton, C. M., & Dalton, D. R. (2006). A changing of
the guard: Executive and director turnover following corporate financial restatements. Academy of Management Journal, 49(6), 1119-1136.
[2]Ball, R., & Brown, P. (1968). An empirical evaluation of accounting income numbers.
Journal of accounting research, 159-178.
[3]Ball, R., & Shivakumar, L. (2005). Earnings quality in UK private firms: comparative loss
recognition timeliness. Journal of accounting and economics, 39(1), 83-128.
[4]Ball, 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), 1-51.
[5]Ball, R., Robin, A., & Wu, J. S. (2003). Incentives versus standards: properties of
accounting income in four East Asian countries. Journal of accounting and economics, 36(1), 235-270.
[6]Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings 1.
Journal of accounting and economics, 24(1), 3-37.
[7]Basu, S., Huang, A. Y. F., Mitsudome, T., & Weintrop, J. (2005). Timeliness and
conservatism of Taiwanese earnings. Asia-Pacific Journal of Accounting & Economics, 12(2), 113-134.
[8]Beaver, W. H. (1981). Financial reporting: an accounting revolution. Prentice Hall.
[9]Beaver, W. H., & Ryan, S. G. (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, 38(1), 127-148.
[10]Beaver, W., Lambert, R., & Morse, D. (1980). The information content of security prices.
journal of Accounting and Economics, 2(1), 3-28.
[11]Brooks, L. D., & Buckmaster, D. A. (1976). Further evidence of the time series properties
of accounting income. The Journal of Finance, 31(5), 1359-1373.
[12]Bushman, R. M. (2005). Capital allocation and timely accounting recognition of
economic losses (Doctoral dissertation, University of Chicago).
[13]Callen, J. L., Segal, D., & Hope, O. K. (2010). The pricing of conservative accounting
and the measurement of conservatism at the firm-year level. Review of Accounting Studies, 15(1), 145-178.
[14]Carcello, J. V., & Neal, T. L. (2003). Audit committee characteristics and auditor
dismissals following “new” going-concern reports. The Accounting Review, 78(1), 95-117.
[15]Chakravarthy, J., DeHaan, E., & Rajgopal, S. (2014). Reputation repair after a serious
restatement. The Accounting Review, 89(4), 1329-1363.
[16]Chen, X., Cheng, Q., & Lo, A. K. (2013). Accounting restatements and external financing
choices. Contemporary Accounting Research, 30(2), 750-779.
[17]Chen, X., Cheng, Q., & Lo, A. K. (2013). Is the decline in the information content of
earnings following restatements short-lived?. The Accounting Review, 89(1), 177-207.
[18]Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1996). Causes and consequences of
earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary accounting research, 13(1), 1-36.
[19]Dichev, I. D., & Tang, V. W. (2008). Matching and the changing properties of accounting
earnings over the last 40 years. The Accounting Review, 83(6), 1425-1460.
[20]Donelson, D. C., McInnis, J. M., & Mergenthaler, R. D. (2013). Discontinuities and
earnings management: Evidence from restatements related to securities litigation. Contemporary Accounting Research, 30(1), 242-268.
[21]Ettredge, M., Huang, Y., & Zhang, W. (2012). Earnings restatements and differential
timeliness of accounting conservatism. Journal of Accounting and Economics, 53(3), 489-503.
[22]Givoly, D., Hayn, C. K., & Katz, S. P. (2010). Does public ownership of equity improve
earnings quality?. The Accounting Review, 85(1), 195-225.
[23]Grice, J. S., & Ingram, R. W. (2001). Tests of the generalizability of Altman′s bankruptcy
prediction model. Journal of Business Research, 54(1), 53-61.
[24]Hribar, P., & Jenkins, N. T. (2004). The effect of accounting restatements on earnings
revisions and the estimated cost of capital. Review of accounting studies, 9(2-3), 337-356.
[25]Kedia, S., & Philippon, T. (2009). The economics of fraudulent accounting. Review of
Financial Studies, 22(6), 2169-2199.
[26]Kinney, W. R., Palmrose, Z. V., & Scholz, S. (2004). Auditor Independence, Non‐Audit
Services, and Restatements: Was the US Government Right?. Journal of Accounting Research, 42(3), 561-588.
[27]Kothari, S. P., & Sloan, R. G. (1992). Information in prices about future earnings: Implications for earnings response coefficients. Journal of Accounting and Economics, 15(2), 143-171.
[28]Manski, C. F., & Lerman, S. R. (1977). The estimation of choice probabilities from
choice based samples. Econometrica: Journal of the Econometric Society, 1977-1988.
[29]Pae, J., Thornton, D. B., & Welker, M. (2005). The link between earnings conservatism
and the price‐to‐book ratio. Contemporary Accounting Research, 22(3), 693-717.
[30]Pae, J., Thornton, D. B., & Welker, M. (2005). The link between earnings conservatism
and the price‐to‐book ratio. Contemporary Accounting Research, 22(3), 693-717.
[31]Palmrose, Z. V., & Scholz, S. (2004). The Circumstances and Legal Consequences of
Non‐GAAP Reporting: Evidence from Restatements. Contemporary Accounting Research, 21(1), 139-180.
[32]Richardson, S. A., Tuna, A., & Wu, M. (2002). Predicting earnings management: The
case of earnings restatements. Min, Predicting Earnings Management: The Case of Earnings Restatements (October 2002).
[33]Roychowdhury, S., & Watts, R. L. (2007). Asymmetric timeliness of earnings,
market-to-book and conservatism in financial reporting. Journal of Accounting and Economics, 44(1), 2-31.
[34]Srinivasan, S. (2005). Consequences of financial reporting failure for outside directors:
Evidence from accounting restatements and audit committee members. Journal of Accounting Research, 43(2), 291-334.
[35]Staubus, G. J. (1985). An induced theory of accounting measurement. Accounting
Review, 53-75.
[36]United States. General Accounting Office. (2002). Financial statement restatements:
Trends, market impacts, regulatory responses, and remaining challenges. US General Accounting Office. Washington D.C. GAO-03-138.
[37]United States. General Accounting Office. (2006). Financial statement restatements:
update of public company trends, market impacts, and regulatory enforcement activities. US General Accounting Office. Washington D.C. GAO-06-678.
[38]Watts, R. L. (2003). Conservatism in accounting part I: Explanations and implications.
Accounting horizons, 17(3), 207-221.
[39]Watts, R. L. (2003a). Conservatism in accounting part I: Explanations and implications.
Accounting horizons, 17(3), 207-221.
[40]Watts, R. L. (2003b). Conservatism in accounting part II: Evidence and research
opportunities. Accounting horizons, 17(4), 287-301.
[41]Wilson, W. M. (2008). An empirical analysis of the decline in the information content of
earnings following restatements. The Accounting Review, 83(2), 519-548.
[42]Wu, M. (2002). Earnings restatements: A capital market perspective. Available at SSRN
1844265.
[中文部分]
[1]林佳穎,2006,「我國財務報表穩健特性及穩健原則攸關價值之研究」,國立成功大
學會計研究所碩士論文。
[2]林宛瑩、李宛臻,2005,「財務報表重編類型、特性與盈餘管理誘因及治理環境特性
之關聯性研究」,國立政治大學會計研究所碩士論文。
[3]馬秀慧,2011,「財務報表重編前後報酬與每股盈餘及現金流量之相關性研究」,中
原大學會計研究所碩士論文,1-44頁。
[4]高蘭芬、陳怡凱、陳美蓮,2011,「代理問題與盈餘穩健性」,會計評論,第52期
(1月):103-136。
[5]戚務君、廖益均與林蟬娟,2008,「我國企業盈餘穩健特性之研究」,會計學報,第
1卷第1期:1‐28頁。
[6]戚務君、謝昇樺,2015,「從審計研究看財務報表的誤述與重編:文獻與中國的實況
(下)」,貨幣觀測與信用評等,113卷,36-55頁。
[7]詹玉霞與蘇裕惠 ,2003,「財務績效、財務剝奪假說對財務報告重編之影響」,會
計理論與實務研討會。
[8]羅松如,2008,「財務報表穩健特性之研究:跨期間及亞洲四小龍證據」,國立成功
大學會計研究所碩士論文。 |