財務會計理論專題
Seminar on Financial Accounting Theory
| 節 | 週二 |
|---|---|
2 09:00–09:50 | 財務會計理論專題 TD 3 節連堂 |
3 10:10–11:00 | |
4 11:10–12:00 |
* 根據陽明交大上課時間表所列
主要深入瞭解財務會計理論的相關文獻, 學習本課程可以增進討論與評論學術研究文章的能力, 並訓練學生進行研究想法與執行研究設計能力
曾修過財務會計相關課程有助於課程內容的瞭解
無備註
相關研究文獻請使用圖書館電子資料庫
1學期作業: 每週繳交一張與學術文獻內容有關的摘要, 請按時繳交, 遲交不計算作業成績 2.考試狀況: 期中考與期末考, 可使用一張A4紙大小雙面的重點以備考試 3.評量方法: 課堂參與討論 (15%), 作業 (15%), 課堂文章報告 (25%), 研究計畫書 (25%), 研究計畫書口頭報告 (20%)
Voluntary Disclosure Incentives
1. Disclosure Quality and Management Trading Incentives 2. Discretionary Disclosure and External Financing
Compensation
1. R&D Expenditures and CEO Compensation 2. Executive Compensation and Capital Structure
Earning Management
1. Earning Management and Accounting Income Aggregation 2. Earnings Management through Real Activities Manipulation
Earnings Quality
1. Costs of Equity and Earnings Attributes 2. The Market Pricing of Accruals Quality
Information Asymmetry
1. Conference Calls and Information Asymmetry 2. Theory of the Firm
| 週次 | 主題 |
|---|---|
| 第 1 週 | Introduction and Course Organization |
| 第 2 週 | The Role Of Information and Financial Reporting |
| 第 3 週 | The Financial Reporting Environment: Review of the Recent Literature |
| 第 4 週 | Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences |
| 第 5 週 | Costs of Equity and Earnings Attributes |
| 第 6 週 | Disclosure Quality and the Excess Value of Diversification |
| 第 7 週 | Investor Sentiment and Corporate Disclosure |
| 第 8 週 | Do Managers Withhold Bad News |
| 第 9 週 | The Impacts of Product Market Competition on the Quantity and Quality of Voluntary Disclosures |
| 第 10 週 | What Do Dividends Tell Us about Earnings Quality? |
| 第 11 週 | Earnings Management Using Discontinued Operations |
| 第 12 週 | Earnings Management through Real Activities Manipulation |
| 第 13 週 | Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods |
| 第 14 週 | Accounting Quality and Firm-level Capital Investment |
| 第 15 週 | Does Earnings Management Affect Firms’ Investment Decisions? |
| 第 16 週 | Selection Models in Accounting Research |
| 第 17 週 | Proposal Presentation and Discussions |
| 第 18 週 | Proposal Presentation and Discussions |
財務會計理論的學術文獻
- 地點
- 台北校區
- 時間
- 13:00-16:00 (週二) By Appointment
- 聯絡方式
- chihliangliu@nctu.edu.tw