| 週次 |
授課內容 |
| 第1週 |
課程簡介
會計穩健性
Qiang, X., & Wang, J. (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2週 |
資訊揭露
Chen, K. D. (2026). Emerging from the shadows: Consequences of position disclosure in corporate bankruptcy. The Accounting Review, 101(2), 57–87. |
| 第3週 |
資訊揭露
Fox, Z., Kim, J., & Schonberger, B. (2026). Investment opportunities, market feedback, and voluntary disclosure: Evidence from the shale oil revolution. The Accounting Review, 101(2), 179–213. |
| 第4週 |
資訊揭露
Blanco, I., García, S. J., & Wehrheim, D. (2026). R&D disclosure and short-term investors: Evidence from mandated patent disclosure. The Accounting Review, 101(4), 115–136. |
| 第5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6週 |
MD&A資訊揭露
Guest, N., & Yan, J. (in press). Circuitousness in disclosure narratives. The Accounting Review. |
| 第7週 |
供應鏈與會計品質
Berger, P. G., & Tomy, R. E. (2026). Supply chain shocks and firm productivity: The role of reporting quality. Journal of Accounting and Economics, 81(2), Article 101833. |
| 第8週 |
供應鏈與會計品質
Chen, J., Su, X., Tian, X., Xu, B., & Zuo, L. (2025). Do major corporate customers deter supplier misconduct? Journal of Accounting and Economics, 80(2–3), Article 101801. |
| 第9週 |
供應鏈與會計品質
Shi, Y., Wu, J., Zhang, Y., & Zhou, Y. (2026). Supply chain washing: Strategic disclosure of corporate suppliers. Journal of Accounting and Economics, 82(1), Article 101883. |
| 第10週 |
總經資訊的價值
Pan, J., Sul, E., & Wang, S. (2026). Firm-specific information processing and the delayed discovery of macroeconomic news: Evidence from earnings announcement returns. Review of Accounting Studies, 31, 1750–1796. |
| 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 |
02.閱覽產業及學術相關多媒體資料
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