| Reference: | 一、中文部份
李文智、楊孟萍、林嬋娟與蔡彥卿（1993），「實是性會計研究之假說與研究方法」，會計研究月刊，第97期，頁119-123。
杜榮瑞、姜家訓與顏信輝譯（2000），會計與資訊系統，第1版，台北：遠流，譯自Shyam Sunder。
沈中華與李建然（2000），事件研究法：財務與會計實證研究必備，第1版，台北：華泰。
林嬋娟、蔡彥卿、李文智與楊孟萍 (1993)，「實是性會計研究之發展背景與理論架構(上)」，會計研究月刊，第95期，頁144-47。
林嬋娟、蔡彥卿、李文智與楊孟萍 (1993)，「實是性會計研究之發展背景與理論架構(下)」，會計研究月刊，第96期，頁142-45。
戚務君（1997），「訊息操弄與多類型工作對誘因機制之影響」，會計研究月刊，第139期，頁78-81。
蕭燕錫（1994），「管理會計第五波-代理理論」，會計研究月刊，第103期，頁122-129。
二、英文部份
Alchian, A. A. and H. Demsetz (1972), Production, information costs, and economic organization. American Economic Review, 62(5), 777-795.
Alciatore, M, C. C. Dee, P. Easton and N. Spear (1998), Asset write-downs: A decade of research. Journal of Accounting Literature, 17, 1-39.
Barnea, A., R. A. Haugen, and L. W. Senbet (1981), An equilibrium analysis of debt financing under costly tax arbitrage and agency problems. The Journal of Finance, 36(3), 569-581.
Bartov, E. (1993), The timing of asset sales and earnings manipulation. Accounting Review, 68(2), 840-855.
Bartov, E., F. Lindahl, and W. E. Ricks (1998), Stock price behavior around announcements of write-offs. Review of Accounting Studies, 3(4), 327-346.
Beidleman, C. R. (1973), Income smoothing: The role of management. The
Accounting Review, 48(October), 653-667.
Bublitz, B. O. (1996), An empirical analysis of the impact of asset writedown disclosures on stockholder wealth. Quarterly Journal of Business and Economics, 35(3), 32-45
Bunsis, H. (1997), A description and market analysis of write-off announcements. Journal of Business Finance & Accounting, 24(9/10), 1385-1400.
Coase, R. H. (1937), The nature of the firm, Economica, 4, 386-405.
DeAngelo, L. E. (1988), Managerial competition, information costs, and corporate governance: The use of accounting performance measures in proxy contests. Journal of Accounting and Economics, 10(1), 3-36.
Dye, R. (1988), Earnings management in an overlapping generations model. Journal of Accounting Research, 26(2), 195-235.
Elliott, J. and W. Shaw (1988), Write-off as accounting procedures to manage perception. Journal of Accounting Research, 26, 91-119.
Elliott, J. and J. Henna (1996), Repeated accounting write-offs and the information contents of earnings. Journal of Accounting Research, 34 (supplement), 135-155.
Fama, E. F. (1980), Agency problems and the theory of the firm. Journal of Political Economy, 88(2), 288-307.
Fields, T. D., T. Z. Lys, and L. Vincent (2001), Empirical research on accounting choice. Journal of Accounting & Economics, 31(1-3), 255-307.
Financial Accounting Standards Board (FASB). (1975), Accounting for Contingencies. State of Financial Accounting Standards No. 5, Norwalk , CT: FASB.
Financial Accounting Standards Board (FASB). (1995), Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of. State of Financial Accounting Standards No. 121, Norwalk , CT: FASB.
Financial Accounting Standards Board (FASB). (2001), Accounting for the Impairment or Disposal of Long-Lived Assets. State of Financial Accounting Standards No. 144, Norwalk , CT: FASB.
Francis, J., D. Hanna, and L. Vincent (1996), Causes and effects of discretionary asset write-offs. Journal of Accounting Research, 34 (supplement), 117-135.
Healy, P. M. and J. M. Wahlen (1999), A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383.
Heflin, F. and T. Warfield (1997), Managerial discretion in accounting for asset write-offs. Working Paper, University of Wisconsin-Madison.
Hepworth, S. R. (1953), Smoothing period income, American Accounting Association.
Ijiri, Y. (1975), Theory of accounting measurement, Studies in Accounting Research, 10, 191-202.
Jegadeesh, N. and S. Titman (1993), Returns to buying winners and selling losers: Implications for stock market efficiency. The Journal of Finance, 48(1), 65-92.
Jensen, M. C. and W. H. Meckling (1976), Theory of the firm: Managerial behavior, agency cost and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Matsunaga, S. and C. Park (2001), The effect of missing a quarterly earnings benchmark on the CEO’s annual bonus. The Accounting Review, 76(3), 313-332.
Murphy, K. (1999), Executive compensation, Handbook of Labor Economics, 3, 2485-2563.
Reinstein, A. and G. H. Lander (2004), Implementing the impairment of assets requirements of SFAS No. 144: An empirical analysis. Managerial Auditing Journal, 19(3), 400-411.
Riedl, E. J. (2004), An examination of long-lived asset impairments. The Accounting Review, 79(3), 823-851.
Ronen, J. and S. Sadan (1981), Smoothing Income Numbers: Objectives, Means, Implications. Reading, MA: Addison-Wesley.
Schipper, K. (1989), Commentary on earnings management. Accounting Horizons
3(December), 91-102.
Sloan, R. G. (1996), Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review, 71(3), 289-315.
Strong, J. S. and J. R. Meyer (1987), Asset writedowns: managerial incentives and security returns. The Journal of Finance, 42(3), 643-661.
Teoh, S. H., T. J. Wong, and G. R. Rao (1998), Are accruals during initial public offerings opportunistic? Review of Accounting Studies, 3(2), 175-208.
Trueman, B. and S. Titman (1988), An explanation for accounting income smoothing, Journal of Accounting Research, 26, 127-139.
Watts, R. L. and J. L. Zimmerman (1978), Towards a positive theory of the determination of accounting standards. The Accounting Review, 53(1), 112-134.
Watts, R. L. and J. L. Zimmerman (1986), Positive accounting theory. New Jersey: Prentice-Hall.
Watts, R. L. and J. L. Zimmerman (1990), Positive accounting theory: A ten year perspective, The Accounting Review, 65(1), 131-157.
Zucca, L. J. and D. R. Campbell (1992), A closer look at discretionary writedowns of impaired assets. Accounting Horizons, 6(3), 30-42. |
