English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113656/144643 (79%)
Visitors : 51722678      Online Users : 589
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/90481
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/90481


    Title: 會計資訊與本國銀行貸款決策關係之研究
    Authors: 顏信輝
    Contributors: 杜榮瑞
    顏信輝
    Date: 1988
    Issue Date: 2016-05-04 14:23:31 (UTC+8)
    Abstract: 論文提要
    Reference: 參考書目
    一、中文部分
    l.王淑芬,透過財務報表研究經營績效基準之設定,國立交通大學管理科學研究所未出版碩士論文,民國六十八年六月。
    2.天下雜誌編輯部,“外商銀行信賴那些會計師?",天下雜誌,民國七十四年七月一日,頁150。日,頁150。
    3.江平,“讓假報表在台灣匿跡",天下雜誌,民國七十四年七月一日,頁144-149。
    4.自立早報,“眼裡只有大戶,當舖作風未改",自立早報第六版,民國七十七年三月二十日。
    5.李瑟,“呆帳拖垮了外商銀行",天下雜誌,民國七十四年七月一日,頁136-143。
    6.杜榮瑞,“吹縐一池春水?保留意見之股市效應",會計研究月刊第30期,民國七十七年三月十日,頁77-79。
    7.呂惠民,我國會計師簽證制度之研究,私立東吳大會會計研究所未出版碩士論文,民國六十八年六月。
    8.初復新,銀行放款實務,台北:華泰書局,民國七十年八月初版。
    9.林茂森,強化會計師獨立性之研究,國立政治大學會計研究所未出版碩士論文,民國七十六年六月。
    10.林清山,心理與教育統計學,台北:東華書局,民國七十六年四月第十三版。
    11.林煜宗,“本國銀行與外商銀行徵信問題之比較研究",台北市銀月刊第十九卷第二期,民國七十七年二月二十五日,頁33-38。
    12.卓傳陣,財務比率之一般應用及其預測功能之研究,國立政治大學會計研究所未出版碩士論文,民國七十二年六月。
    13.紀敏滄,“財務報表分析對信用評等重要性之研究",東海學報,民國七十三年六月,頁631-647。
    14.施文玲,從公開發行公司的觀點論我國現行之會計師簽證制度,國立政治大學會計研究所未出版碩士論文,民國七十三年六月。
    15.洪慶山,我國融資簽證制度之研究,國立政治大學會計研究所未出版碩士論文,民國七十年六月。
    16.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,“或有事項及期後事項之處理準則",財務會計準則公報第九號,民國七十五年九月十五日。
    17.財團法人中華民國會計研究發展基金會審計準則委員會,“查核報告處理準則",審計準則公報第二號,民國七十四年十二月三十一日。
    18.徐健進,銀行放款信用評等模式之研究,國立政治大學企業管理研究所未出版碩士論文,民國七十四年六月。
    19.莊世震,我國銀行授信業務之研究,國立政治大學會計研究所未出版碩士論文,民國七十一年六月。
    20.許俐雅,審計溝通功能之研究──投資者對審計報告之了解,國立政治大學會計研究所未出版碩士論文,民國七十三年六月。
    21.陳樞,我國銀行授信業務與外商銀行授信考慮要素之研究,國立交通大學管理科學研究所未出版碩士論文,民國七十三年六月。
    22.陳成庚,從使用者的觀點論審計報告的資訊功能,國立政治大學會計研究所未出版碩士論文,民國七十四年六月。
    23陳俊卿,當前我國會計師財務簽證缺失之研究,國立政治大學會計研究所未出版碩士論文,民國七十四年六月。
    24.陳滄河,我國執業會計師風險態度及其相關因素之研究,國立政治大學會計研究所未出版碩士論文,民國七十四年六月。
    25.陳慈暉整理,“雷聲大雨點小,融資簽證七年無成",會計研究月刊第十二期,民國七十五年九月一日。
    26.陳肇榮,運用財務比率預測企業財務危機之實證研究,國立政治大學企業管理研究所未出版博士論文,民國七十二年六月。
    27.黃健平,會計師事務所查帳人員工作壓力相關因素與因應方法之研究,國立政治大學會計研究所未出版碩士論文,民國七十六年六月。
    28.楊水土,“審計見聞",會計師會訊第七十五期,民國七十六年九月,頁11~14。
    29.經濟日報,“會計師簽證報告缺失真多,銀行認為已影響徵信授信",經濟日報第二版,民國七十六年十一月三十日。
    30.銀行對企業授信規範編撰委員會,銀行對企業授信規範,財團法人金融人員研究訓練中心,民國七十六年一月第六版。
    31.鄭丁旺,中級會計學上、下冊,台北:作者自印,民國七十六年十一月三版。
    32.顏月珠,商用統計學,台北:三民書局,民國七十二年九月修訂初版。

    二、英文部分:
    l.Abdel-khalik, A.R., P.R.Graul and J.D.Newton., Reporting Uncertainty and Assessment of Risk Replication and Extension in a Canadian Setting, Journal of Accounting Research Vol.24 No.2 (Autumn 1986), pp-372-382.
    2. Accounting Principles Board, AICPA, “ Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprise ,”APB Statement No.4 (New York :AICPA, 1970) par. 40,
    3.Bertholdt, R.H., “Discussion of The Impact of Uncertainty Reporting on the Loan Decision,” Journal of Accounting Research Vol.17 (Supplement 1979), pp.58-63-
    4, Carpenter, C.G.,R.H. Strawser, “Displacement of Auditors when Clients Go Public,” The Jonmal of Accountancy (June 1971), PP.55-58.
    5. Davis, R.R. , An Empirical Evaluation of The Information Content of “Subject To ” Opinions, unpublished Ph.D. Dissertation, State University of New York, 1982,
    6. DeAngelo, L.E. , “Auditor Size and Audit Quality,” Journal of Accounfing and Economics C 3,1981),pp. 183-199-
    7, Elliott, J.A., The Association of Qualified Audit Opinions and Security Returns, unpublished Ph.D. Dissertation, Cornell University, 1982.
    8, FASB, “ Objectives of Financial Reporting by Business Enterprises,” Statement of Financial Acconnting Concepts No.1 (Stamford, Conn.:FASB, November 1978)
    9. _____, “Qualitative Characteristics of Accounting Information,” Statement of Financial Accounting Concepts No.2 (Stamford, Conn. : FASB, May 1980
    10, _____, “ Accounting for Contingencies, ” FASB Statement of Financial Accounting Standards NO.5 (stamford, Conn. : FASB,1975).
    11.Giacomino, D.E., R.B. Yahr, “ Conclusions and Recommendations of the Commission on Auditors’ Responsibilities: The Reactions of Auditors and Accounting Professors,” Ohio CPA Journal (Summer 1981), PP-123-126.
    12.Houghton, K.A. , “Audit Reports: Their Impoct on the Loan Decision process and Outcome: An Experiment, ” Accounting and Business Research (Winter 1983), pp.15-20.
    13. Johnston, D.J, , “The Uncertainty in Reporting on Uncertainty,” Cost and Management ( September-October 1979), pp.17-27.
    14. Joyce, E.J. ,_ G.C, Biddle, “Are Auditors’ Jadgments Sufficiently Regressive ? , ” Journal of Accounting Research vol .19 No, 2 (Autumn 1981 pp.323-349-
    15. Konrath, L.F. , “ Uncertainty and the Subject –To Qualification: the Auditor’s Responsibility, ” Journal of Accoantancy (May 1985), pp.132-139.
    16. Landsittel, D.L., J.Serlin, “Auditing DeveIopments Journal of Accounting, Anditing & Finance (September 1982) Pp.248-258.
    17.Libby, R., “Bankers’ and Anditors’ Perceptions of the Message Communicated by the Audit Report, ” Journal of Accounting Research vol.17 No.1 Spring 1979). Pp.99-122-
    18. _____, “ The Impact fo Uncertainty Reporting on the Loan Decision,” Journal of Accounting Research vol.17 ( Supplement 1979), pp.35-57-
    19. Martin, J.W. “ Eliminate The “ Subject To ” Qualification?” ‘Ohio CPA Journal (Spring 1980), pp.76-78.
    20.Nichols, D.R., D.B.Smith, “ Auditor Credibility and Auditor Changes,” Journal of Accounting Research vol.21 No.2 (Autumn 1983) , pp.534-544,
    21.Pany, K., R. E. Smith, “What Does “ Subjec To” Mean in an Audit Report ?, ” The Journal of Commercial Bank Lending (November 1979) pp.31-41.
    22.Schultz, J.J.Jr., “Discussion of The Impact of Uncertainty Reporting on the Loan Decision,” Journal of Accounting Research vol.17 (Supplement 1979), pp64-71.
    23.Shank, J .K., R.J .Murdock, “ Comparability in the Application of Reporting Standards : Some Further Evidence,” The Accounting Review vol. L111 No.4 (October 1978) pp.824-835.
    24.Shank, J.K., J. F. Dillard and R.J. Murdock, “ Lending officers’ Attitudes Toward “Subject To Audit Opinions,” The Journal of Commercial Bank Lending (March 1978), pp.31-45.
    25. _____, _____ and ________, “ How Financial Executives Regard “Subject To ” Opinions,” Financial Executive (November 1979), PP-28-35.
    26 _____, _____ and J .H.; Bylinski , “What Do “Subject To ” Auditors’ Opinions Mean to Investors? , ” Financial Anlysts Journal (January-February 1979), pp.41-45-
    27.Tackett, J.A., The Impact of Qualified Audit Reports on Subsequent Audit Reports :A Test Correlating and Asset Realization “Subject To unpublished Ph.D. Dissertation, The Ohio State University, 1983.
    28.Warren, C.S., “ Uniformity of Auditing Standards? Journal of Accounting Research (Spring 1975), Pp. 162-176-
    29_____, “Uniformity of Auditing Standards : A Replication,” Journal of Accounting Research vol.18 No.1 (Spring 1980), pp.12-324-
    30.Williamson, R.W., “Evidence on the Selective Reporting of Financial Ratios,” The Accounting Review vol. LIX No.2 (April 1984),pp.296-299.
    31.Wright, A., “The Impact of CPA-Firm Size on Auditor Disclosure Preferences,” The Accounting Review vol. LV111 No.3 (July 1983 ), pp.-621-632
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002005797
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

    Files in This Item:

    There are no files associated with this item.



    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback