作者sunnys ()
看板NTUACCT-PHD
標題[公告] 陳建文老師上課事宜
時間Fri Sep 15 20:33:54 2006
各位老師、學長姐及同學好：
陳建文老師將於9/25（一）、9/26（二）及9/28（四）早上9：00～12：00上課，以下是課程topics & reading list。上課地點將另行通知。謝謝大家。
博二 純央敬上
1. (9/25) Introduction to empirical accounting research
2. (9/26) Efficient market hypothesis
Section 4.4 in Kothari, S.P. Capital market research in accounting. Journal
of Accounting & Economics (September 2001): 186-207.
Lee, C.M.C, Market efficiency and accounting research: a discussion of
‘Capital market research in accounting’. Journal of Accounting & Economics
(September 2001): 233-253.
Sloan, R.G. Do stock prices fully reflect information in accruals and cash
flows about future earnings? The Accounting Review (July 1996): 289-315.
3. (9/28) Positive accounting theory and earnings management
Healy, P.H. and J.M. Wahlen, 1999, A review of the earnings management
literature and its implications for standard setting. Accounting Horizons
13, 365-384.
Dechow, P.M., R. Sloan, and A. Sweeney, Detecting earnings management. The
Accounting Review (April 1995): 193-225.
Subramanyam, K.R., The pricing of discretionary accruals. Journal of
Accounting & Economics 22 (August-December 1996): 250-281.
Barton, J. and P. J. Simko, The balance sheet as an earnings management
constraint. The Accounting Review 77 (January 2002): 1 - 27.
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