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題名 由資訊不對稱理論探討財務會計觀念性架構
作者 于紀隆
YU, HI-LONG
貢獻者 康榮寶
KANG, RONG-BAO
于紀隆
YU, HI-LONG
關鍵詞 資訊不對稱理論
探討
財務會計觀念性
架構
日期 1993
1992
上傳時間 2-May-2016 15:15:06 (UTC+8)
摘要 本研究的主要目的在評估並建議在資訊不對稱的環境下，財務會計資訊（觀察性架
參考文獻 一、中文部分:\n1.朱敬一「個體經濟分析」，第二版，作者自印，民國80 年。\n2.林靜薇「由代理理論探討影響台灣企業達成海外投資目的之因素」，國立政治大學會計研究所未出版碩士論文，民國80 年。\n3.楊俊烈「道德危險下之資本結構」，國立政治大學企業管理研究所未出版碩士論文，民國80 年。\n4.鄭丁旺「中級會計學」，上冊，第四版，作者自印，民國79 年出版。\n5.蕭玄逸「比例契約和偽報契約之分析--當事人-代理人模型之應用」，國立臺灣大學經濟學研究所未出版碩士論文，民國80 年。\n二、英文部分\n1. Akerloff, G. A., 1970, The Market for `Lemons`: Quality, Uncertainty and the Market Mechanism, Quarterly Journal of Economics, Vo1.84:488- 500.\n2. Baiman, Stanley, 1982, Agency Research in Managerial Accounting: A Survey, Journal of Accounting Literature, Vol.1:154-213 .\n3. --- ,1990, Agency Research in Managerial Accounting: A Second Look, Accounting Organization and Society, Vol.15:341-371.\n4. Ball, R. and P. Brown, 1968, An Empirical Evaluation of Accounting Income Numbers, Journal of Accounting Research, Vol.6:159-178.\n5. Bernea, Amir, Robert A. Haugen, and Lemma W. Senbet, 1985, Agency Problems and Financial Contracting, Prentice-Hall.\n6. Beaver, W. H., 1989, Financial Reporting: An Accounting Revolution, 2nd ed., Prentice-Hall.\n7. Coase, R. H., 1988, The Fi1`m}the Market and the Law, The University of Chicago Press.\n8. Demski, J. S., and David M. Kreps, 1982, Models in Managerial Accounting,\nJournal of Accounting Research, Vol.20:117-160, Supplement.\n9. Eisenhardt, Kathleen M., 1989, Agency Theory: An Assessment and Review, Academy of Management Review, Vol. 14:57-74.\n10. Fama, E. F., 1970, Efficient Capital Markets: A Review of Theory and Empirical Work, Journal of Finance, Vol.25:383-417.\n11. Ferguson, Thomas S., 1967, Mathematical Statistics: A Decision Theoretic\nApproch.\n12. Grossman, S., and J. E. Stiglitz, 1980, On the Impossibility of Informa-tionally\nEfficient Markets, American Economic Review, Vol. 70:393-408.\n13. Hellwig, Martin F., 1982, Rational Expectations Equilibrium with Conditioning\non Past Prices: A Mean-Variance Example, Journal of Economic\nTheory, Vol. 26:279-312.\n14. Holmstrom, B., 1979, Moral Hazard and Observability, The Bell Journal\nof Economics, Vol.10:74-91.\n15. Ijiri , Yuji , 1982, Triple-Entry Bookkeeping and Income Momentum, American Accounting Association.\n16. ---,1986, A Framework for Triple-Entry Bookkeeping, The Accounting\nReview, Vo1.61:745-759.\n17. Jensen, Michael C. and William H. Meckling, 1976, Theory of the Firm:\nManagerial Behavior, Agency Cost and Ownership structure, Journal\nof Financial Economics, Vo1.4:305-360.\n18. Jensen, Michael C., 1978, Some Anomolous Evidence Regarding Market\nEfficiency, Journal of Financial Economics, Vol. 6.\n19. Lev, B. and J. A. Ohlson, 1982, Market-based Empirical Research in\nAccounting: A Review, Interpretation and Extensions, Journal of Accounting\nResearch, Vo1.20:249-322, Supplement.\n20. McGuire, C. B. and Roy Radner, 1987, Decision and Organization, 2nd\ned., U. of Minnesota Press.\n21. Milgram, P. R., 1981, Good News and Bad News: Representation Theorems\nand Applications, Bell Journal of Economics, Vol.1 2:380-391.\n22. Paton, W. A. and A. C. Littleton, 1940, An Introduction to Corporate\nAccounting Standards, American Accounting Association.\n23. Ronen, Joshua, 1979, The Dual Role of Accounting: A Financial Economic\nPerspective, Handbook of Financial Economics.\n24. Solomans, David, 1986, The FASB`S Conceptual Framework: An Evaluation,\nJournal of Accountancy, June, pp.114-124.\n25. Stiglitz, Joseph E., 1981, The Allocation Role of The Stock Market,\nJournal of Finance, Vo1.36:235-251.\n26. Watts, 1. W. and J. 1. Zimmerman, 1978, Toward a Positive Accounting\nTheory of Determination of Accounting Standards, The Accounting\nReview, Vo1.53:112-134.\n27. Werin , Lars and Hans Wljkander, 1992, Contract Economics, 1st ed.,\nBasil Blackwell.
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004301
資料類型 thesis
dc.contributor.advisor 康榮寶zh_TW
dc.contributor.advisor KANG, RONG-BAOen_US
dc.contributor.author (Authors) 于紀隆zh_TW
dc.contributor.author (Authors) YU, HI-LONGen_US
dc.creator (作者) 于紀隆zh_TW
dc.creator (作者) YU, HI-LONGen_US
dc.date (日期) 1993en_US
dc.date (日期) 1992en_US
dc.date.accessioned 2-May-2016 15:15:06 (UTC+8)-
dc.date.available 2-May-2016 15:15:06 (UTC+8)-
dc.date.issued (上傳時間) 2-May-2016 15:15:06 (UTC+8)-
dc.identifier (Other Identifiers) B2002004301en_US
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=101097-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.abstract (摘要) 本研究的主要目的在評估並建議在資訊不對稱的環境下，財務會計資訊（觀察性架zh_TW
dc.description.tableofcontents 目錄\n第一章 緒論..........1\n第一節 研究動機與目的..........1\n第二節 研究方法..........4\n第三節 研究步驟與觀念性架構..........6\n第四節 研究貢獻..........6\n第五節 研究結構..........8\n第二章 觀念性架構之發現、現況及問題..........9\n第一節 為何需要觀念性架構..........10\n第二節 觀念性架構之發展過程..........11\n第三節 觀念性公報之內容簡介..........12\n第四節 資訊不對稱所產生之問題..........23\n第三章 代理成本..........32\n第一節 代理問題之源起..........33\n第二節 代理理論之基本數學模式..........38\n第三節 道德危機對代理關係之影響及其解決之道..........43\n第四章 「契約式三式簿記」及對觀念性架構之影響..........50\n第一節 「三式簿記」簡介..........51\n第二節 「三式簿記」之資訊內涵..........60\n第三節 觀念性架構之修正..........74\n第五章 結論與建議..........77\n第一節 結論..........77\n第二節 建議..........79\n參考書目..........80zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004301en_US
dc.subject (關鍵詞) 資訊不對稱理論zh_TW
dc.subject (關鍵詞) 探討zh_TW
dc.subject (關鍵詞) 財務會計觀念性zh_TW
dc.subject (關鍵詞) 架構zh_TW
dc.title (題名) 由資訊不對稱理論探討財務會計觀念性架構zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文部分:\n1.朱敬一「個體經濟分析」，第二版，作者自印，民國80 年。\n2.林靜薇「由代理理論探討影響台灣企業達成海外投資目的之因素」，國立政治大學會計研究所未出版碩士論文，民國80 年。\n3.楊俊烈「道德危險下之資本結構」，國立政治大學企業管理研究所未出版碩士論文，民國80 年。\n4.鄭丁旺「中級會計學」，上冊，第四版，作者自印，民國79 年出版。\n5.蕭玄逸「比例契約和偽報契約之分析--當事人-代理人模型之應用」，國立臺灣大學經濟學研究所未出版碩士論文，民國80 年。\n二、英文部分\n1. Akerloff, G. A., 1970, The Market for `Lemons`: Quality, Uncertainty and the Market Mechanism, Quarterly Journal of Economics, Vo1.84:488- 500.\n2. Baiman, Stanley, 1982, Agency Research in Managerial Accounting: A Survey, Journal of Accounting Literature, Vol.1:154-213 .\n3. --- ,1990, Agency Research in Managerial Accounting: A Second Look, Accounting Organization and Society, Vol.15:341-371.\n4. Ball, R. and P. Brown, 1968, An Empirical Evaluation of Accounting Income Numbers, Journal of Accounting Research, Vol.6:159-178.\n5. Bernea, Amir, Robert A. Haugen, and Lemma W. Senbet, 1985, Agency Problems and Financial Contracting, Prentice-Hall.\n6. Beaver, W. H., 1989, Financial Reporting: An Accounting Revolution, 2nd ed., Prentice-Hall.\n7. Coase, R. H., 1988, The Fi1`m}the Market and the Law, The University of Chicago Press.\n8. Demski, J. S., and David M. Kreps, 1982, Models in Managerial Accounting,\nJournal of Accounting Research, Vol.20:117-160, Supplement.\n9. Eisenhardt, Kathleen M., 1989, Agency Theory: An Assessment and Review, Academy of Management Review, Vol. 14:57-74.\n10. Fama, E. F., 1970, Efficient Capital Markets: A Review of Theory and Empirical Work, Journal of Finance, Vol.25:383-417.\n11. Ferguson, Thomas S., 1967, Mathematical Statistics: A Decision Theoretic\nApproch.\n12. Grossman, S., and J. E. Stiglitz, 1980, On the Impossibility of Informa-tionally\nEfficient Markets, American Economic Review, Vol. 70:393-408.\n13. Hellwig, Martin F., 1982, Rational Expectations Equilibrium with Conditioning\non Past Prices: A Mean-Variance Example, Journal of Economic\nTheory, Vol. 26:279-312.\n14. Holmstrom, B., 1979, Moral Hazard and Observability, The Bell Journal\nof Economics, Vol.10:74-91.\n15. Ijiri , Yuji , 1982, Triple-Entry Bookkeeping and Income Momentum, American Accounting Association.\n16. ---,1986, A Framework for Triple-Entry Bookkeeping, The Accounting\nReview, Vo1.61:745-759.\n17. Jensen, Michael C. and William H. Meckling, 1976, Theory of the Firm:\nManagerial Behavior, Agency Cost and Ownership structure, Journal\nof Financial Economics, Vo1.4:305-360.\n18. Jensen, Michael C., 1978, Some Anomolous Evidence Regarding Market\nEfficiency, Journal of Financial Economics, Vol. 6.\n19. Lev, B. and J. A. Ohlson, 1982, Market-based Empirical Research in\nAccounting: A Review, Interpretation and Extensions, Journal of Accounting\nResearch, Vo1.20:249-322, Supplement.\n20. McGuire, C. B. and Roy Radner, 1987, Decision and Organization, 2nd\ned., U. of Minnesota Press.\n21. Milgram, P. R., 1981, Good News and Bad News: Representation Theorems\nand Applications, Bell Journal of Economics, Vol.1 2:380-391.\n22. Paton, W. A. and A. C. Littleton, 1940, An Introduction to Corporate\nAccounting Standards, American Accounting Association.\n23. Ronen, Joshua, 1979, The Dual Role of Accounting: A Financial Economic\nPerspective, Handbook of Financial Economics.\n24. Solomans, David, 1986, The FASB`S Conceptual Framework: An Evaluation,\nJournal of Accountancy, June, pp.114-124.\n25. Stiglitz, Joseph E., 1981, The Allocation Role of The Stock Market,\nJournal of Finance, Vo1.36:235-251.\n26. Watts, 1. W. and J. 1. Zimmerman, 1978, Toward a Positive Accounting\nTheory of Determination of Accounting Standards, The Accounting\nReview, Vo1.53:112-134.\n27. Werin , Lars and Hans Wljkander, 1992, Contract Economics, 1st ed.,\nBasil Blackwell.zh_TW