| 週次 |
授課內容 |
| 第1週 |
9/11
課程簡介
Akerlof, G.A., 1970. The market for ‘Lemons’: Quality uncertainty and the market mechanism. The Quarterly Journal of Economics 84(3), 488-500.
9/18
投資人對會計資訊的反應--盈餘反應係數
廖芝嫻及連晨帆，2015，前瞻性研究發展費用揭露的影響因素與市場反應，臺大管理論叢，第26卷第1期，209-254。
林玉君及王國樑，2015，薪酬索回條款資訊內涵影響因素之探討，管理學報，第32 卷第1 期，25-42。
9/25
Barron, O.E., Schneible Jr. R.A., Stevens, D.E., 2018. The changing behavior of trading volume reactions to earnings announcements: Evidence of the increasing use of accounting earnings news by investors. Contemporary Accounting Research 35(4), 1651-1674.
10/2
王泰昌、劉嘉雯、林修葳、許文馨、陳漢鐘，2017，會計穩健性：基於亞洲國家資料研究之回顧，臺大管理論叢，第27卷第4期，207-254。
Basu, S., 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24(1), 3-37.
10/9
Ramalingegowda, S., Yu, Y., 2012. Institutional ownership and conservatism. Journal of Accounting and Economics 53(1-2), 98-114.
10/16
Khan, M., Watts, R. L., 2009. Estimation and empirical properties of a firm-year measure of accounting conservatism. Journal of Accounting and Economics 48(2-3), 132-150.
10/23
Lara, J.M.G., Osma, B.G., Penalva, F., 2016. Accounting conservatism and firm investment efficiency. Journal of Accounting and Economics 61(1), 221-238.
10/30
盈餘持續性
Homburg, C., Müller, C., Nasev, J., 2018. How important are dividend signals in assessing earnings persistence? Contemporary Accounting Research 35(4), 2082-2105.
11/6
Choi, J.H., Choi, S.H., Myers, L.A., Ziebart, D., 2019. Financial statement comparability and the informativeness of stock prices about future earnings. Contemporary Accounting Research 36(1), 389-417.
11/13
公司治理及資訊揭露
Ali, A., Chen, T.Y., Radhakrishnan, S., 2007. Corporate disclosures by family firms. Journal of Accounting and Economics 44(1-2), 238-286.
11/20
Chiu, T.T., Kim, J.B., Wang, Z., 2019. Customers’ risk factor disclosures and suppliers’ investment efficiency. Contemporary Accounting Research 36(2), 773-804.
11/27
Cheng, Q., Goh, B.W., Kim, J.B., 2018. Internal control and operational efficiency. Contemporary Accounting Research 35(2), 1102-1139.
Kieschnick, R., Moussawi, R., 2018. Firm age, corporate governance, and capital structure choices. Journal of Corporate Finance 48, 597-614.
12/4 盈餘品質
12/11 盈餘品質
12/18 資訊仲介
12/25 資訊仲介
1/1 Holiday
1/8 準則制定後果
|
| 第2週 |
|
| 第3週 |
|
| 第4週 |
|
| 第5週 |
|
| 第6週 |
|
| 第7週 |
|
| 第8週 |
|
| 第9週 |
|
| 第10週 |
|
| 第11週 |
|
| 第12週 |
|
| 第13週 |
|
| 第14週 |
|
| 第15週 |
|
| 第16週 |
|
自主學習
內容 |
|
|