|
林鳳儀與蘇信安. 2011. 自願性資訊揭露與強制性資訊揭露之盈餘管理. 管理學報 28:345-359. Akdoğu, E., and P. MacKay. 2012. Product markets and corporate investment: Theory and evidence. Journal of Banking & Finance 36 (2):439-453. Alchian, A. A. 1950. Uncertainty, evolution, and economic theory. Journal of political economy 58 (3):211-221. Alimov, A. 2014. Product market competition and the value of corporate cash: Evidence from trade liberalization. Journal of Corporate Finance 25:122-139. Allee, K. D., N. Bhattacharya, E. L. Black, and T. E. Christensen. 2007. Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data. Accounting, Organizations and Society 32 (3):201-222. Baggs, J., and J. E. De Bettignies. 2007. Product market competition and agency costs. The Journal of Industrial Economics 55 (2):289-323. Bagnoli, M., and S. G. Watts. 2010. Oligopoly, disclosure, and earnings management. The Accounting Review 85 (4):1191-1214. Barth, M. E., W. R. Landsman, M. Lang, and C. Williams. 2012. Are IFRS-based and US GAAP-based accounting amounts comparable? Journal of Accounting and Economics 54 (1):68-93. Bhattacharya, N., E. L. Black, T. E. Christensen, and C. R. Larson. 2003. Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings. Journal of Accounting and Economics 36 (1-3):285-319. Black, D. E., and T. E. Christensen. 2009. US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets. Journal of Business Finance & Accounting 36 (3-4):297-326. Black, D. E., T. E. Christensen, J. T. Ciesielski, and B. C. Whipple. 2018. Non‐GAAP reporting: Evidence from academia and current practice. Journal of Business Finance & Accounting 45 (3-4):259-294. Black, D. E., T. E. Christensen, J. T. Ciesielski, and B. C. Whipple. 2021. Non-GAAP Earnings: A Consistency and Comparability Crisis?*. Contemporary Accounting Research 38 (3):1712-1747. Bradshaw, M. T., and R. G. Sloan. 2002. GAAP versus the street: An empirical assessment of two alternative definitions of earnings. Journal of Accounting Research 40 (1):41-66. Brochet, F., A. D. Jagolinzer, and E. J. Riedl. 2013. Mandatory IFRS adoption and financial statement comparability. Contemporary Accounting Research 30 (4):1373-1400. Brown, L. D., and K. Sivakumar. 2003. Comparing the value relevance of two operating income measures. Review of Accounting Studies 8:561-572. Brown, N. C., A. A. Huffman, and S. Cohen. 2023. Accounting Reporting Complexity and Non-GAAP Earnings Disclosure. Accounting Review 98 (6). Cascino, S., and J. Gassen. 2015. What drives the comparability effect of mandatory IFRS adoption? Review of Accounting Studies 20:242-282. Chemmanur, T. J., and J. He. 2011. IPO waves, product market competition, and the going public decision: Theory and evidence. Journal of financial economics 101 (2):382-412. Chen, C. W., D. W. Collins, T. D. Kravet, and R. D. Mergenthaler. 2018. Financial statement comparability and the efficiency of acquisition decisions. Contemporary Accounting Research 35 (1):164-202. Chen, J. Z., M.-H. Chen, C.-L. Chin, and G. J. Lobo. 2020. Do firms that have a common signing auditor exhibit higher earnings comparability? The Accounting Review 95 (3):115-143. Chevalier, J. A. 1995. Capital Structure and Product-Market Competition: Empirical Evidence from the Supermarket Industry. The American Economic Review 85 (3):415-435. Chircop, J. 2024. The relation between accounting comparability and firm productivity. Journal of Accounting, Auditing & Finance 39 (1):29-56. Chircop, J., D. W. Collins, L. H. Hass, and N. Q. Nguyen. 2020. Accounting comparability and corporate innovative efficiency. The Accounting Review 95 (4):127-151. Chircop, J., M. Tarsalewska, and A. Trzeciakiewicz. 2023. Learning to be green: Accounting comparability and environmental violations. The British Accounting Review:101240. Choi, J. H., S. Choi, L. A. Myers, and D. Ziebart. 2019. Financial statement comparability and the informativeness of stock prices about future earnings. Contemporary Accounting Research 36 (1):389-417. Clinch, G., and R. E. Verrecchia. 1997. Competitive disadvantage and discretionary disclosure in industries. Australian journal of management 22 (2):125-137. Curtis, A., V. Li, and P. H. Patrick. 2021. The use of adjusted earnings in performance evaluation. Review of Accounting Studies:1-33. Curtis, A. B., S. E. McVay, and B. C. Whipple. 2014. The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains. The Accounting Review 89 (3):933-958. Darrough, M. N., and N. M. Stoughton. 1990. Financial disclosure policy in an entry game. Journal of Accounting and Economics 12 (1-3):219-243. Datta, S., M. Iskandar-Datta, and V. Singh. 2013. Product market power, industry structure, and corporate earnings management. Journal of Banking & Finance 37 (8):3273-3285. De Franco, G., Y. Hou, and M. Ma. 2023. Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability. The Accounting Review 98 (6):125-148. De Franco, G., S. P. Kothari, and R. S. Verdi. 2011. The benefits of financial statement comparability. Journal of Accounting Research 49 (4):895-931. Dedman, E., and C. Lennox. 2009. Perceived competition, profitability and the withholding of information about sales and the cost of sales. Journal of Accounting and Economics 48 (2-3):210-230. Dhaliwal, D., S. Huang, I. K. Khurana, and R. Pereira. 2014. Product market competition and conditional conservatism. Review of Accounting Studies 19:1309-1345. Doyle, J. T., J. N. Jennings, and M. T. Soliman. 2013. Do managers define non-GAAP earnings to meet or beat analyst forecasts? Journal of Accounting and Economics 56 (1):40-56. Elliott, W. B. 2006. Are investors influenced by pro forma emphasis and reconciliations in earnings announcements? The Accounting Review 81 (1):113-133. Ellis, J. A., C. E. Fee, and S. E. Thomas. 2012. Proprietary costs and the disclosure of information about customers. Journal of Accounting Research 50 (3):685-727. Endrawes, M., Z. Feng, M. Lu, and Y. Shan. 2020. Audit committee characteristics and financial statement comparability. Accounting & Finance 60 (3):2361-2395. Francis, J., R. LaFond, P. Olsson, and K. Schipper. 2005. The market pricing of accruals quality. Journal of Accounting and Economics 39 (2):295-327. Francis, J. R., M. L. Pinnuck, and O. Watanabe. 2014. Auditor style and financial statement comparability. The Accounting Review 89 (2):605-633. Frankel, R., S. McVay, and M. Soliman. 2011. Non-GAAP earnings and board independence. Review of Accounting Studies 16:719-744. Frederickson, J. R., and J. S. Miller. 2004. The effects of pro forma earnings disclosures on analysts' and nonprofessional investors' equity valuation judgments. The Accounting Review 79 (3):667-686. Fresard, L. 2010. Financial strength and product market behavior: The real effects of corporate cash holdings. The Journal of Finance 65 (3):1097-1122. Graham, J. R., C. R. Harvey, and S. Rajgopal. 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics 40 (1-3):3-73. Guadalupe, M., and F. Pérez-González. 2006. The impact of product market competition on private benefits of control: Institute of Economic Research, Hitotsubashi University. Guest, N. M., S. Kothari, and R. C. Pozen. 2022. Why do large positive non-GAAP earnings adjustments predict abnormally high CEO pay? The Accounting Review 97 (6):297-326. Hart, O. D. 1983. The market mechanism as an incentive scheme. The Bell Journal of Economics:366-382. Healy, P. M., and K. G. Palepu. 2001. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics 31 (1):405-440. Heflin, F., and C. Hsu. 2008. The impact of the SEC's regulation of non-GAAP disclosures. Journal of Accounting and Economics 46 (2-3):349-365. Hirshleifer, D., and S. H. Teoh. 2003. Limited attention, information disclosure, and financial reporting. Journal of Accounting and Economics 36 (1-3):337-386. Huang, Y., R. Jennings, and Y. Yu. 2017. Product Market Competition and Managerial Disclosure of Earnings Forecasts: Evidence from Import Tariff Rate Reductions. The Accounting Review 92 (3):185-207. Imhof, M. J., S. E. Seavey, and O. V. Watanabe. 2022. Competition, proprietary costs of financial reporting, and financial statement comparability. Journal of Accounting, Auditing & Finance 37 (1):114-142. Isidro, H., and A. Marques. 2021. Industry competition and non-GAAP disclosures. Accounting and Business Research 51 (2):156-184. Johnson, W. B., and W. C. Schwartz Jr. 2005. Are investors misled by “pro forma” earnings? Contemporary Accounting Research 22 (4):915-963. Kim, J.-B., L. Li, L. Y. Lu, and Y. Yu. 2016. Financial statement comparability and expected crash risk. Journal of Accounting and Economics 61 (2-3):294-312. Li, X. 2010. The impacts of product market competition on the quantity and quality of voluntary disclosures. Review of Accounting Studies 15 (3):663-711. Lougee, B. A., and C. A. Marquardt. 2004. Earnings informativeness and strategic disclosure: An empirical examination of “pro forma” earnings. The Accounting Review 79 (3):769-795. Majeed, M. A., C. Yan, and M. Z. Tauni. 2018. How does competition shape managerial decisions? Product market competition and financial statement comparability. Management Decision 56 (11):2437-2471. McClure, C. G., and A. A. Zakolyukina. 2024. Non-GAAP reporting and investment. Accounting Review 99 (2). Nalebuff, B. J., and J. E. Stiglitz. 1983. Prizes and incentives: towards a general theory of compensation and competition. The Bell Journal of Economics:21-43. Nam, J. S., and R. A. Thompson. 2023. Does financial statement comparability facilitate SEC oversight? Contemporary Accounting Research 40 (2):1315-1349. Narayanan, M. 1985. Managerial incentives for short‐term results. The Journal of Finance 40 (5):1469-1484. Nickell, S. J. 1996. Competition and corporate performance. Journal of political economy 104 (4):724-746. Ryou, J. W., A. Tsang, and K. T. Wang. 2022. Product Market Competition and Voluntary Corporate Social Responsibility Disclosures†. Contemporary Accounting Research 39 (2):1215-1259. Shiah-Hou, S.-R., and Y.-Y. Teng. 2016. The informativeness of non-GAAP earnings after Regulation G? Finance Research Letters 18:184-192. Shin, Y.-C. 2002. The effect of product market competition on corporate voluntary disclosure decisions. Available at SSRN 338361. Shleifer, A. 2004. Does competition destroy ethical behavior? American Economic Review 94 (2):414-418. Stigler, G. J. 1958. The economies of scale. The Journal of Law and Economics 1:54-71. Valta, P. 2012. Competition and the cost of debt. Journal of financial economics 105 (3):661-682. Verrecchia, R. E. 1983. Discretionary disclosure. Journal of Accounting and Economics 5:179-194. Xu, J. 2012. Profitability and capital structure: Evidence from import penetration. Journal of financial economics 106 (2):427-446. Yip, R. W., and D. Young. 2012. Does mandatory IFRS adoption improve information comparability? The Accounting Review 87 (5):1767-1789. Young, S. 2014. The drivers, consequences and policy implications of non-GAAP earnings reporting. Accounting and Business Research 44 (4):444-465. Young, S., and Y. Zeng. 2015. Accounting comparability and the accuracy of peer-based valuation models. The Accounting Review 90 (6):2571-2601. Zhang, J. H. 2018. Accounting comparability, audit effort, and audit outcomes. Contemporary Accounting Research 35 (1):245-276.
|