各位老師、學長姐及同學好： 陳建文老師12月上課日期及指定paper如下： 12/23 Earnings management and accounting quality 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. Dechow, P.M. and I.D. Dichev. The quality of accruals and earnings: the role of accrual estimation errors. The Accounting Review. (2002 supplement): 35-59. *Francis, J., R. LaFond, P.M. Olsson, K. Schipper, The market pricing of accruals quality. Journal of Accounting & Economics 39 (June 2005): 295-327. （廖益均） 12/29 Corporate governance and accounting Core, J.E., R.W. Holthausen, and D.L. Larcker, 1999. Corporate governance, chief executive officer compensation, and firm performance, Journal of Financial Economics: 371-406. Bushman, R., Q. Chen, E. Engel, and A. Smith, 2004. Financial accounting information, organizational complexity and corporate governance systems, Journal of Accounting and Economics 37: 167-201. *Engel, E., R. Hayes and X. Wang, 2003. CEO turnover and properties of accounting information, Journal of Accounting and Economics 36: 197-226.（黃朝信） 12/30 International flows of capital and accounting G.A. Karolyi, 2004. The world of cross-listings and cross-listings of the world: challenging conventional wisdom, Working Paper. C. Doidge, G.A. Karolyi, and R.M. Stulz, 2004. Why are foreign firms listed in the U.S. worth more? Journal of Financial Economics 71 (2004) 205–238. Lang, M.H., K. V. Lins, D.P. Miller, 2003. ADRs, analysts, and accuracy: Does cross listing in the United States improve a firm's information environment and increase market value? Journal of Accounting Research 41 (May): 317-361. *K.H. Bae, W. Bailey, C.X. Mao. 2006. Stock market liberalization and the information environment. Journal of International Money and Finance 25 404-428. （黃玟心） 註：paper前註明*者由同學報告。 地點確定後再行通知。謝謝。 博二　純央　敬上 --

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