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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:
1.朱敬一「個體經濟分析」，第二版，作者自印，民國80 年。
2.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。
3.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。
4.鄭丁旺「中級會計學」，上冊，第四版，作者自印，民國79 年出版。
5.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。
二、英文部分
1. Akerloff, G. A., 1970, The Market for `Lemons`: Quality, Uncertainty and the Market Mechanism, Quarterly Journal of Economics, Vo1.84:488- 500.
2. Baiman, Stanley, 1982, Agency Research in Managerial Accounting: A Survey, Journal of Accounting Literature, Vol.1:154-213 .
3. --- ,1990, Agency Research in Managerial Accounting: A Second Look, Accounting Organization and Society, Vol.15:341-371.
4. Ball, R. and P. Brown, 1968, An Empirical Evaluation of Accounting Income Numbers, Journal of Accounting Research, Vol.6:159-178.
5. Bernea, Amir, Robert A. Haugen, and Lemma W. Senbet, 1985, Agency Problems and Financial Contracting, Prentice-Hall.
6. Beaver, W. H., 1989, Financial Reporting: An Accounting Revolution, 2nd ed., Prentice-Hall.
7. Coase, R. H., 1988, The Fi1`m}the Market and the Law, The University of Chicago Press.
8. Demski, J. S., and David M. Kreps, 1982, Models in Managerial Accounting,
Journal of Accounting Research, Vol.20:117-160, Supplement.
9. Eisenhardt, Kathleen M., 1989, Agency Theory: An Assessment and Review, Academy of Management Review, Vol. 14:57-74.
10. Fama, E. F., 1970, Efficient Capital Markets: A Review of Theory and Empirical Work, Journal of Finance, Vol.25:383-417.
11. Ferguson, Thomas S., 1967, Mathematical Statistics: A Decision Theoretic
Approch.
12. Grossman, S., and J. E. Stiglitz, 1980, On the Impossibility of Informa-tionally
Efficient Markets, American Economic Review, Vol. 70:393-408.
13. Hellwig, Martin F., 1982, Rational Expectations Equilibrium with Conditioning
on Past Prices: A Mean-Variance Example, Journal of Economic
Theory, Vol. 26:279-312.
14. Holmstrom, B., 1979, Moral Hazard and Observability, The Bell Journal
of Economics, Vol.10:74-91.
15. Ijiri , Yuji , 1982, Triple-Entry Bookkeeping and Income Momentum, American Accounting Association.
16. ---,1986, A Framework for Triple-Entry Bookkeeping, The Accounting
Review, Vo1.61:745-759.
17. Jensen, Michael C. and William H. Meckling, 1976, Theory of the Firm:
Managerial Behavior, Agency Cost and Ownership structure, Journal
of Financial Economics, Vo1.4:305-360.
18. Jensen, Michael C., 1978, Some Anomolous Evidence Regarding Market
Efficiency, Journal of Financial Economics, Vol. 6.
19. Lev, B. and J. A. Ohlson, 1982, Market-based Empirical Research in
Accounting: A Review, Interpretation and Extensions, Journal of Accounting
Research, Vo1.20:249-322, Supplement.
20. McGuire, C. B. and Roy Radner, 1987, Decision and Organization, 2nd
ed., U. of Minnesota Press.
21. Milgram, P. R., 1981, Good News and Bad News: Representation Theorems
and Applications, Bell Journal of Economics, Vol.1 2:380-391.
22. Paton, W. A. and A. C. Littleton, 1940, An Introduction to Corporate
Accounting Standards, American Accounting Association.
23. Ronen, Joshua, 1979, The Dual Role of Accounting: A Financial Economic
Perspective, Handbook of Financial Economics.
24. Solomans, David, 1986, The FASB`S Conceptual Framework: An Evaluation,
Journal of Accountancy, June, pp.114-124.
25. Stiglitz, Joseph E., 1981, The Allocation Role of The Stock Market,
Journal of Finance, Vo1.36:235-251.
26. Watts, 1. W. and J. 1. Zimmerman, 1978, Toward a Positive Accounting
Theory of Determination of Accounting Standards, The Accounting
Review, Vo1.53:112-134.
27. Werin , Lars and Hans Wljkander, 1992, Contract Economics, 1st ed.,
Basil 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) http://nccur.lib.nccu.edu.tw/handle/140.119/89180-
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
第一章 緒論..........1
第一節 研究動機與目的..........1
第二節 研究方法..........4
第三節 研究步驟與觀念性架構..........6
第四節 研究貢獻..........6
第五節 研究結構..........8
第二章 觀念性架構之發現、現況及問題..........9
第一節 為何需要觀念性架構..........10
第二節 觀念性架構之發展過程..........11
第三節 觀念性公報之內容簡介..........12
第四節 資訊不對稱所產生之問題..........23
第三章 代理成本..........32
第一節 代理問題之源起..........33
第二節 代理理論之基本數學模式..........38
第三節 道德危機對代理關係之影響及其解決之道..........43
第四章 「契約式三式簿記」及對觀念性架構之影響..........50
第一節 「三式簿記」簡介..........51
第二節 「三式簿記」之資訊內涵..........60
第三節 觀念性架構之修正..........74
第五章 結論與建議..........77
第一節 結論..........77
第二節 建議..........79
參考書目..........80		zh_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:
1.朱敬一「個體經濟分析」，第二版，作者自印，民國80 年。
2.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。
3.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。
4.鄭丁旺「中級會計學」，上冊，第四版，作者自印，民國79 年出版。
5.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。
二、英文部分
1. Akerloff, G. A., 1970, The Market for `Lemons`: Quality, Uncertainty and the Market Mechanism, Quarterly Journal of Economics, Vo1.84:488- 500.
2. Baiman, Stanley, 1982, Agency Research in Managerial Accounting: A Survey, Journal of Accounting Literature, Vol.1:154-213 .
3. --- ,1990, Agency Research in Managerial Accounting: A Second Look, Accounting Organization and Society, Vol.15:341-371.
4. Ball, R. and P. Brown, 1968, An Empirical Evaluation of Accounting Income Numbers, Journal of Accounting Research, Vol.6:159-178.
5. Bernea, Amir, Robert A. Haugen, and Lemma W. Senbet, 1985, Agency Problems and Financial Contracting, Prentice-Hall.
6. Beaver, W. H., 1989, Financial Reporting: An Accounting Revolution, 2nd ed., Prentice-Hall.
7. Coase, R. H., 1988, The Fi1`m}the Market and the Law, The University of Chicago Press.
8. Demski, J. S., and David M. Kreps, 1982, Models in Managerial Accounting,
Journal of Accounting Research, Vol.20:117-160, Supplement.
9. Eisenhardt, Kathleen M., 1989, Agency Theory: An Assessment and Review, Academy of Management Review, Vol. 14:57-74.
10. Fama, E. F., 1970, Efficient Capital Markets: A Review of Theory and Empirical Work, Journal of Finance, Vol.25:383-417.
11. Ferguson, Thomas S., 1967, Mathematical Statistics: A Decision Theoretic
Approch.
12. Grossman, S., and J. E. Stiglitz, 1980, On the Impossibility of Informa-tionally
Efficient Markets, American Economic Review, Vol. 70:393-408.
13. Hellwig, Martin F., 1982, Rational Expectations Equilibrium with Conditioning
on Past Prices: A Mean-Variance Example, Journal of Economic
Theory, Vol. 26:279-312.
14. Holmstrom, B., 1979, Moral Hazard and Observability, The Bell Journal
of Economics, Vol.10:74-91.
15. Ijiri , Yuji , 1982, Triple-Entry Bookkeeping and Income Momentum, American Accounting Association.
16. ---,1986, A Framework for Triple-Entry Bookkeeping, The Accounting
Review, Vo1.61:745-759.
17. Jensen, Michael C. and William H. Meckling, 1976, Theory of the Firm:
Managerial Behavior, Agency Cost and Ownership structure, Journal
of Financial Economics, Vo1.4:305-360.
18. Jensen, Michael C., 1978, Some Anomolous Evidence Regarding Market
Efficiency, Journal of Financial Economics, Vol. 6.
19. Lev, B. and J. A. Ohlson, 1982, Market-based Empirical Research in
Accounting: A Review, Interpretation and Extensions, Journal of Accounting
Research, Vo1.20:249-322, Supplement.
20. McGuire, C. B. and Roy Radner, 1987, Decision and Organization, 2nd
ed., U. of Minnesota Press.
21. Milgram, P. R., 1981, Good News and Bad News: Representation Theorems
and Applications, Bell Journal of Economics, Vol.1 2:380-391.
22. Paton, W. A. and A. C. Littleton, 1940, An Introduction to Corporate
Accounting Standards, American Accounting Association.
23. Ronen, Joshua, 1979, The Dual Role of Accounting: A Financial Economic
Perspective, Handbook of Financial Economics.
24. Solomans, David, 1986, The FASB`S Conceptual Framework: An Evaluation,
Journal of Accountancy, June, pp.114-124.
25. Stiglitz, Joseph E., 1981, The Allocation Role of The Stock Market,
Journal of Finance, Vo1.36:235-251.
26. Watts, 1. W. and J. 1. Zimmerman, 1978, Toward a Positive Accounting
Theory of Determination of Accounting Standards, The Accounting
Review, Vo1.53:112-134.
27. Werin , Lars and Hans Wljkander, 1992, Contract Economics, 1st ed.,
Basil Blackwell.		zh_TW