| 週次 |
授課內容 |
| 第1週 |
課程簡介
公司治理
Marshall, N. T., Skinner, A. N. 2022. Forecast withdrawals and reporting reputation. The Accounting Review 97(7), 347-377. |
| 第2週 |
資訊反應
Fodor, A., Lovelace, K. B., Singal, V., Tayal, J. 2024. Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions. Review of Accounting Studies 29, 1039-1096.
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| 第3週 |
資訊揭露
Edward Xuejun Li; K. Ramesh; Min Shen; Joanna Shuang Wu. 2025. Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times. The Accounting Review 100 (4), 357-384.
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| 第4週 |
會計資訊的價值
Salman Arif, Edward Sul. 2024. Does Accounting Information Identify Bubbles for Fama? Evidence from Accruals. Journal of Accounting and Economics 78 (2024) 101711.
|
| 第5週 |
會計穩健性
Xinrong Qiang; Jing Wang. 2024. The Effect of the Current Expected Credit Loss Model on Conditional Conservatism of Banks and Its Spillover Effect on Borrower Conservatism. The Accounting Review 99 (6), 389-420.
|
| 第6週 |
會計穩健性
Xin Chang; Shanmin Li; Chun Liu; Liang Sun; Wenrui Zhang. 2025. Local Political Corruption and Financial Reporting Conservatism. The Accounting Review 100 (2), 45-70.
|
| 第7週 |
收益及盈餘持續性
Hengda Jin; Stephen R. Stubben; Karen Ton. 2025. Customer Shopping Behavior and the Persistence of Revenues and Earnings. The Accounting Review 100 (3), 307-332.
|
| 第8週 |
績效評估
Oscar Timmermans. 2024. Cash versus Share Payouts in Relative Performance Plans. The Accounting Review 99 (6), 451-489.
|
| 第9週 |
供應鏈與會計品質
Dharmendra Naidu; Kumari Ranjeeni. 2024. Is Customers’ Financial Reporting Quality Associated with Suppliers’ Decision to Contract? The Accounting Review 99 (6), 325-350.
|
| 第10週 |
盈餘平穩化
Elia Ferracuti; Rahul Vashishtha; Shuyan Wang. 2025. Do Firms Smooth Earnings Less When They Can Hedge Noise Better? The Accounting Review 100 (2), 161-188.
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| 第11週 |
盈餘品質 |
| 第12週 |
盈餘品質 |
| 第13週 |
資訊仲介 |
| 第14週 |
資訊仲介 |
| 第15週 |
準則制定後果 |
| 第16週 |
準則制定後果 |
自主學習
內容 |
閱讀文獻
Bushee, B. J., Huang, Y. 2024. Do Analysts and investors efficiently respond to managerial linguistic complexity during conference calls. The Accounting Review 99(4), 143-168.
Cheng, Z., Fang, J., Myers, L. A. 2023. The differential timeliness of stock price in incorporating bad versus good news and the earnings-return asymmetry. The Accounting Review 98(6), 97-124.
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