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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/89614
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/89614


    Title: 合併財務子公司財務資訊對公司債等級預測能力影響之研究 : 美國之例
    Authors: 蔡文精
    Contributors: 林美花
    蔡文精
    Date: 1991
    1990
    Issue Date: 2016-05-02 17:01:42 (UTC+8)
    Abstract: 美國財務會計準則委員會(FASB) 於1987年10月發佈第94號公報,刪除ARBNO.51准許營業性質不同的子公司可排除於合併財務報表之外的規定。
    Reference: 一、中文部份:
    1. 林玩香編譯,"SAS使用手冊一高等統計編"初版(台北市:儒林圖書公司,民國七十七年)。
    2. 吳文清譯, "高等會計學:合併報表"第四版 (台北市:台灣西書出版社,民國七十七年)。
    3. 吳文清譯,"財務報表分析:理論、運用與解釋"第四版(台北市:台灣西書出版社,民國七十八年)。
    4. 財務會計科學則委員會,"財務會計準則公報第七號",(台北市:中華民國財務會計研究發展基金會,民國七十四年十二月三十一日發佈)。
    5. 陳雲儀,"會計變動對市場股價之影響一長期投資會計變動之實証研究",民國七十六年七月政大會計研究所之碩士論文) 。
    6. 黃俊英著,"多變量分析"第三版,(台北市:中國經濟企業研究所,民國七十七年)。

    二、英文部份:
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    13.Francis,J.R. "Debt Reporting By Parent Companies: Parent-Only Versus Consolidated Statements " Journal of Business Finance & Accounting, 13(3),(Autumn, 1986), PP.393-403.
    14.Gaber, M.K.A. ,"Management Incentines to Report Forecasts of Corporate Earnings," Ph. D. dissertation, The City University of New York, (1985).
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    18.Dietrich J.R. and R.S. Kaplan, "Emprical Analysis of the Commercial Loan Classification Decission ",The Accounting Review, Vol. LVII,No.1 (January,1982).PP.18-38.
    19 . Kaplan, R. S. and G. Urwitz," Statistical Models of Bond Ratings: A Methodological Inguiry" , Journal of Business, 52 (April, 1979) ,PP.231-261.
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    22.Livnat,J. and A. C. Sondhi,"Finace Subsidiaries: their Formation and Consolidation". Journal of Business Finace & Auditing, 13(1). (Spring,1986) .PP.137-147.
    23.Livnat.J. and A.C. Sondhi."Debt Capacity and Financial Contracting: Finace Subsidiaries. " Journal of Accounting Auditing & Finace. Vol.4.No.2. (Spring.1989) .PP.237-263.
    24.Martin.L. J. and G. V. Henderson. Jr. ," On Bond Ratings and Pension Obligations: A Note. " Journal of Financial and Quantitative Analysis. Vo 1.18. NO.4. (December. 1983) ? PP. 463-469.
    25.Maher. J. J. "Pension Obligations and the Bond Credit Market: An Empirical Analysis of Accounting Review. VolXII.no.4. (October.1987) .PP. 785-798.
    26.McEwen. M. ,"A Test of Proforma Consolidation of Financial Subsidiaries." Financial Management 16.(1987). PP.45-50.
    27.Mckelvey, R.D. and W. Zavoina, "A Statistical Model for the Ordinal Level Dependent Variables" Journal of Mathmatical Sociology Vo1.4, (1975) ,PP.103-120.
    28.Mian,S. L. and C. IN. Smith, Jr, "Incentives for Unconsolidated Financial Reporting, "Journal of Accounting and Economics, 12, (1990) ,PP.141-171.
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    33.Weber. J. H., "The FASB`s Consolidation project: Where It Stand," Journal of Accountancy,158 (July, 1984) ,PP.93-98
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    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002005057
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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