Reference: | 李淑華與謝佩蓁,2014,強制適用IFRS轉換期間綜合損益資訊攸關性之研究-以台灣上市櫃公司為例,中華會計學刊,第10卷(2):189-247。 財團法人中華民國會計研究發展基金會財務會計準則委員會,2005,財務會計準則公報第14號「外幣換算之會計處理準則」,臺北:財團法人中華民國會計研究發展基金會。 財團法人中華民國會計研究發展基金會財務會計準則委員會,2005,財務會計準則公報第18號「退休金會計處理準則」,臺北:財團法人中華民國會計研究發展基金會。 財團法人中華民國會計研究發展基金會財務會計準則委員會,2005,財務會計準則公報第34號「金融商品之會計處理準則」,臺北:財團法人中華民國會計研究發展基金會。 財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會,2013,財務報導之觀念架構,臺北:財團法人中華民國會計研究發展基金會。 財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會,2013,國際會計準則公報第1號「財務報表之表達」,臺北:財團法人中華民國會計研究發展基金會。 財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會,2013,國際會計準則公報第16號「不動產、廠房及設備」,臺北:財團法人中華民國會計研究發展基金會。 財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會,2013,國際會計準則公報第19號「員工福利」,臺北:財團法人中華民國會計研究發展基金會。 財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會,2013,國際會計準則公報第21號「匯率變動之影響」,臺北:財團法人中華民國會計研究發展基金會。 財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會,2013,國際會計準則公報第39號「金融工具:認列與衡量」,臺北:財團法人中華民國會計研究發展基金會。 張惠雯,2014,採行IFRS下綜合損益總額、其他綜合損益及其組成項目之價值攸關性,國立政治大學會計系未出版碩士論文。 Aboody, D., and B. Lev. 1998. The value relevance of intangibles: the case of software capitalization. Journal of Accounting Research 36(Supplement): 161-191. Accounting Principles Board. 1966. Opinion no.9: Reporting the results of operations. New York, NY.: APB Ahmed, A. S., and C. Takeda. 1995. Stock market valuation of gains and losses on commercial banks` investment securities: An empirical analysis. Journal of Accounting and Economics 20(2): 207-225. Ball, R., and P. Brown. 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research 6(2): 159-178. Barth, M. E. 1994. Fair value accounting: Evidence from investment securities and the market valuation of banks. Accounting Review 69(1): 1-25. Barth, M. E., W. H. Beaver, and W. R. Landsman. 2001. The relevance of the value relevance literature for financial accounting standard setting: another view. Journal of accounting and economics 31(1): 77-104. Biddle, G. C., and J. H. Choi. 2006. Is comprehensive income useful?. Journal of Contemporary Accounting & Economics 2(1): 1-32. Black, F. 1993. Choosing accounting rules. Accounting Horizons 7(4): 1-17 Cahan, S. F., S. M. Courtenay, P. L. Gronnewoller, and D. R. Upton. 2000. Value relevance of mandated comprehensive income disclosures. Journal of Business Finance & Accounting 27(9‐10): 1233-1265. Chambers, D., T. J. Linsmeier, C. Shakespeare, and T. Sougiannis. 2007. An evaluation of SFAS No. 130 comprehensive income disclosures. Review of Accounting Studies 12(4): 557-593. Cheng, C. S., J. K. Cheung, and V. Gopalakrishnan. 1993. On the usefulness of operating income, net income and comprehensive income in explaining security returns. Accounting and Business Research 23(91): 195-203. Choi, J. H., S. Das, and Y. Zang. 2007. Comprehensive Income, Future Earnings, and Market Mispricing. Working Paper: 1-35. 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): 39-67. Collins, D. W., M. Pincus and H. Xie. 1999. Equity valuation and negative earnings: the role of book value of equity. The Accounting Review 4(1): 29-61. Dechow, P. M., and C. M. Schrand. 2004. Earnings quality. Charlottesville, Virginia: Research Foundation of CFA Institute. Dhaliwal, D., K. R. Subramanyam, and R. Trezevant. 1999. Is comprehensive income superior to net income as a measure of firm performance? Journal of Accounting and Economics 26(1): 43-67. Dichev, I., 2008. On the balance sheet-based model of financial reporting. Accounting Horizons 22(4): 453–470 Easton, P. D., and T. S. Harris. 1991. Earnings as an explanatory variable for returns. Journal of accounting research 29(1): 19-36. Easton, P. D. 1999. Security returns and the value relevance of accounting data. Accounting horizons 13(4): 399-412. Financial Accounting Standards Board. 1980. Statement of financial accounting concepts no. 3: Elements of financial statements of business enterprises. Stamford, CT.: FASB. Financial Accounting Standards Board. 1984. Statement of financial accounting concepts no. 5: Recognition and measurement in financial statements of business enterprises. Stamford, CT.: FASB. Financial Accounting Standards Board. 1985. Statement of financial accounting concepts no. 6: Elements of financial statements. Stamford, CT.: FASB. Financial Accounting Standards Board. 1981. Statement of financial accounting standard no.52: Foreign Currency Translation. Stamford, CT.: FASB. Financial Accounting Standards Board. 1981. Statement of financial accounting standard no.80: Accounting for Futures Contracts. Stamford, CT.: FASB. Financial Accounting Standards Board. 1985. Statement of financial accounting standard no.87: Employers’ Accounting for Pensions. Stamford, CT.: FASB. Financial Accounting Standards Board. 1991. Statement of financial accounting standard no.107: Disclosures about Fair Value of Financial Instruments. Stamford, CT.: FASB. Financial Accounting Standards Board. 1993. Statement of financial accounting standard no.115: Accounting for Certain Investments in Debt and Equity Securities. Stamford, CT.: FASB. Financial Accounting Standards Board. 1997. Statement of financial accounting standard no.130: Reporting comprehensive income. Stamford, CT.: FASB. Gazzola, P., and S. Amelio. 2014. The impact of comprehensive income on the financial ratios in a period of crises. Procedia Economics and Finance 12: 174-183. Goncharov, I., and A. Hodgson. 2011. Measuring and reporting income in Europe. Journal of International Accounting Research 10(1): 27-59. Hirst, D. E., and P. E. Hopkins. 1998. Comprehensive income reporting and analysts` valuation judgments. Journal of Accounting Research 36(supplement): 47-75. Holthausen, R. W., and R. L. Watts. 2001. The relevance of the value-relevance literature for financial accounting standard setting. Journal of accounting and economics 31(1): 3-75. Louis, H. 2003. The value relevance of the foreign translation adjustment. The Accounting Review 78(4): 1027-1047. Johnson, L. T., Reither, C. L., and Swieringa, R. J. 1995. Toward reporting comprehensive income. Accounting Horizons 9(4): 128-137. Jones, D. A., and K. J. Smith. 2011. Comparing the value relevance, predictive value, and persistence of other comprehensive income and special items. The Accounting Review 86(6): 2047-2073. Kanagaretnam, K., R. Mathieu, and M. Shehata. 2009. Usefulness of comprehensive income reporting in Canada. Journal of Accounting and Public Policy 28(4): 349-365. Lee, Y. J., K. R. Petroni, and M. Shen. 2006. Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property‐Liability Insurers. Contemporary Accounting Research 23(3): 655-692. Lin, S. W., O. J. Ramond, and J. F. Casta. 2007. Value relevance of comprehensive income and its components: Evidence from major European capital markets. Working Paper: 1-57. Maines, L. A., and L. S. McDaniel. 2000. Effects of comprehensive-income characteristics on nonprofessional investors` judgments: The role of financial statement presentation format. The accounting review 75(2): 179-207. Mechelli, A., and R. Cimini. 2014. Is comprehensive income value relevant and does location matter? A European study. Accounting in Europe 11(1): 59-87. Ohlson, J. A. 1995. Earnings, book values, and dividends in equity valuation. Contemporary accounting research 11(2): 661-687. O`Hanlon, J. F., and P. F. Pope. 1999. The value-relevance of UK dirty surplus accounting flows. The British Accounting Review 31(4): 459-482. Rees, L. L., and Shane, P. B. 2012. Academic research and standard-setting: The case of other comprehensive income. Accounting Horizons 26(4): 789-815. Robinson, L. E. 1991. The time has come to report comprehensive income. Accounting Horizons 5(2): 107. Smith, B. 2010. Introductory Financial Accounting. McGraw-Hill Education, UK. van Mourik, C., and P. Walton. 2013. The Routledge Companion to Accounting, Reporting and Regulation. London, England: Routledge. Venkatachalam, M. 1996. Value-relevance of banks` derivatives disclosures. Journal of Accounting and Economics 22(1): 327-355. Vuong, Q. H. 1989. Likelihood ratio tests for model selection and non-nested hypotheses. Econometrica 57(2): 307-333. Walton, P. 2011. An executive guide to IFRS: content, costs and benefits to business. Hoboken, NJ.: John Wiley & Sons. |