一、 中文文獻
吳清在、謝宛庭(2005),認列資產減損時點與金額之決定因素其市場反應,國立
成功大學會計學系
財團法人中華民國會計研究發展基金會,2004 年,財務會計準則公報第35 號公
報:《資產減損之會計處理準則》,台北:財務會計準則委員會
黃聖凱(2003),長期性資產價值減損與股票報酬率相關性之研究,國立臺灣大學
會計學系研究所碩士論文
陳克豪(2004),資產減損之會計理及其影響簡介,會計研究月刊,第218 期;42-43
謝雅仁(2004),資產價值減損之認列與衡量,會計研究月刊,第180 期;117-118顏信輝、丁緯(2004),三十五號公報對企業年度報表之影響-由九十三年年報分
析(上),會計研究月刊,第242 期;98-104
顏信輝、丁緯(2005),三十五號公報對企業年度報表之影響-由九十三年年報分
析(下),會計研究月刊,第243 期;86-91
二、 英文文獻
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Alciatore, M., P. Easton, and N. Spear (2000) “Accounting for the impairment of long-lived assets:Evidence from the petroleum industry”, Journal of Accounting and Economics 29: 151-172.
Barth, M., and G. Clinch (1998) “Revalued financial, tangible, and intangible assets: Associations with share prices and non market-based value estimates”, Journal of Accounting Research. 36: 199-233.
Bartov, E., F. Lindahl, and W. Ricks (1998) “ Stock price behavior around announcements of write-offs.", Forthcoming, Review of Accounting Studies 3,Issue 4.
Bens, D. A. and W. Heltzer (2004) “The Information Content and Timeliness of Fair Value Accounting: An Examination of Goodwill Write-offs Before, During and After Implementation of SFAS 142", Working paper, University of Chicago, Graduate School of Business.
Chen, C., M. Kohlbeck, and T. Warfield (2004)“Goodwill valuation effects of the initial adoption of SFAS 142”, Working paper, University of Wisconsin-Madison.
Chen, C. J., S. Chen, X. Su, and Y. Wang (2004)“Incentives for and Consequences of Initial Voluntary Asset Write-Downs in the Emerging Chinese Market", Journal of International Accounting Research. Vol. 3, No. 1, 43-61.
Choi, T. H. (2005)“Timeliness of Asset Write-offs", Working paper, KDI School of Public Policy and Management.
Deng, Z., and B. Lev (1998) “The valuation of acquired R&D”, Working paper, New York University.
Easton, P., P. Eddey, and T. Harris (1993) “An investigation of revaluations of
tangible long-lived assets” , Journal of Accounting Research 31: 1-38.
Easton, P. and J. Pae (2004)“Accounting Conservatism and the Relation Between
Returns and Accounting Data", Review of Accounting Studies 9: 495-521.
Francis, J., and T. Warfield (1996)“Causes and effects of discretionary asset
write-offs", Journal of Accounting Research 34:117-134.
Heflin, F., and T. Warfield (1997) “Managerial discretion in accounting for asset write-offs”, Working paper, University of Wisconsin-Madison.
Riedls, J. (2004)“An examination of long-lived asset impairment", Accounting
Review 79:823-852.
Warfield, T. and J. Wild. (1992) “Accounting recognition and the relevance of
earnings as an explanatory variable for returns", The Accounting Review 67:
821-842.