財務計量 with 自由軟體 Gretl

12/06 出版

ISBN13: 978-986-86207-1-1｜388 pages｜Paperback｜©2011｜

作者
楊奕農（中原大學國貿系副教授兼系主任）

本書特色
本書希望提供國內大學部財務相關科系的學生，一個兼顧理論與實務操作的計量學習教材。

本書在內容深淺的取材上，銜接商學院必修的基礎統計課程，並由傳統的計量經濟學教科書中，萃取出適用財務實證的基礎知識，再補上更多財務理論之實證應用。最後採用線性迴歸方法為起點，以適合大學部程度的財務實證主題為主軸，並聚焦於財務理論核心的報酬與風險之量測，做為本書的涵蓋範圍。

本書特別注重的是財務計量模型之操作驗證性，希望學生可以透過書中的範例，以較容易取得類似的財務統計資料，進行模型估計學習試驗、或產生實際的應用。

本書所使用的，是一款國內比較陌生的統計軟體，gretl。其特色為：
■ gretl 的計量功能完整，除了本書介紹的迴歸模型外，在時間序列方法方面，內建有自我迴歸移動平均(ARIMA)、一般化自我相關條件異質變異 (ARCH/GARCH)、向量自我迴歸 (Vector Autoregression)、向量誤差修正模型 (VECM)、Engle-Granger共整合檢定、Johansen 共整合檢定等功能。
■ gretl 軟體有繁體中文介面，操作十分方便、直覺，學生不需要一開始就要學寫程式或記憶英文指令，學習進入門檻較低。
■ gretl 是「完全免費」的「開放源碼自由軟體」(open-source free software)，可以自由下載使用與分享此軟體，所以在教學上或使用上，都十分方便。


序　
目錄

Investment Ethics

ISBN13: 978-0-470-43453-6｜304 pages｜Paperback｜©2011｜NT$1150
Supplements: Instructor's Manual｜Power point

Author
Sarah Peck (Marquette University)

Description
The need for ethical education is as long standing as the history of scandals that plague the financial industry. Understanding the cause and effect of economic crises and scandals from an ethical perspective ensures the long run health of our financial markets. Sarah W. Peck’s Investment Ethics is an applied and uniquely focused textbook that provides students with the tools, examples, and exercises they need to understand ethical concepts and consequences in the practice of finance; especially regarding investments. This text serves not only as a key tool in the classroom, but also a longstanding guide for examining the ethical practices of companies and organizations.

Table of Contents

GARCH Models: Structure, Statistical Inference and Financial Applications

ISBN13: 978-0-470-68391-0｜504 pages｜Hardcover｜©2011｜NT$1450

Author
Christian Francq
Jean-Michel Zakoian

Description
This book provides a comprehensive and systematic approach to understanding GARCH time series models and their applications whilst presenting the most advanced results concerning the theory and practical aspects of GARCH. The probability structure of standard GARCH models is studied in detail as well as statistical inference such as identification, estimation and tests. The book also provides coverage of several extensions such as asymmetric and multivariate models and looks at financial applications.

Key features:

Provides up-to-date coverage of the current research in the probability, statistics and econometric theory of GARCH models.

Numerous illustrations and applications to real financial series are provided.

Supporting website featuring R codes, Fortran programs and data sets.

Presents a large collection of problems and exercises.

This authoritative, state-of-the-art reference is ideal for graduate students, researchers and practitioners in business and finance seeking to broaden their skills of understanding of econometric time series models.

Table of Contents 

Venture Capital and the Finance of Innovation, 2nd Edition

ISBN13: 978-0-470-45470-1｜592 pages｜Paperback｜©2011｜NT$1300
Supplements: Instructor's Manual｜Excel Templates｜Power point

Author
Andrew Metrick (Yale University)
Ayako Yasuda (University of California, Davis)

Description
In Venture Capital and the Finance of Innovation, future and current venture capitalists will find a useful guide to the principles of finance and the financial models that underlie venture capital decisions. Assuming no knowledge beyond concepts covered in first-year MBA course, the text serves as an innovative model for the valuation of start ups, and will familiarise you with the relationship between risk and return in venture capital, historical statistics on the performance of venture capital investments, total and partial valuation—and more.

Table of Contents 

Principles of Financial Accounting, 2e

ISBN13: 9780470819258｜869 pages｜Paperback｜©2010｜NT$1550

Author
Jerry J. Weygandt

Description
In its US edition, ‘Principles of Accounting’ has been a market leading introductory accounting textbook for over 20 years. The Australasian adaptation of this highly regarded textbook accentuates its relevance to both students and academics alike with its constructive pedagogical structure, application of accounting to a wider business environment, and clear, easy-to-understand writing style.

As accounting is the international language of business, with many students expecting their qualifications to open career opportunities internationally, ‘Principles of Financial Accounting 2nd edition’ aligns to the conceptual framework and financial reporting requirements under IFRS, as well as presenting real company financial information from the Australasian region. Throughout all chapters, accounting processes and systems are applied and illustrated with either real businesses or constructive hypothetical examples.

A unique feature of the textbook is that it can be used in either a one semester or two semester introductory accounting subject. Students who study with this textbook will be equipped with knowledge and skills required for their further accounting studies and eventual career as an accounting professional.

Table of Contents
Chapter 1. Accounting in Action.
Chapter 2. The recording process.
Chapter 3. Adjusting the accounts.
Chapter 4. Completion of the accounting cycle.
Chapter 5. Accounting for retail operations.
Chapter 6. Inventories.
Chapter 7. Accounting information systems.
Chapter 8. Internal control and cash.
Chapter 9. Accounting for receivables.
Chapter 10. Property, plant & equipment; intangible assets and goodwill; mineral resources and biological assets.
Chapter 11. Current Liabilities and payroll accounting.
Chapter 12. Accounting concepts, assumptions & principles.
Chapter 13. Accounting for partnerships.
Chapter 14. Companies: share capital.
Chapter 15. Companies: dividends, retained profits and income reporting.
Chapter 16. Non-current liabilities.
Chapter 17. Investments.
Chapter 18. Cash flow statement.
Chapter 19. Financial Statement analysis
Glossary.
Index.

Principles of Accounting, 2e

ISBN13: 9780470819241｜1128 pages｜Paperback｜©2010｜NT$1450

Author
Jerry J. Weygandt
Keryn Chalmers
Lorena Mitrione
Susana Yuen
Michelle Fyfe

Description
In its US edition, ‘Principles of Accounting’ has been a market leading introductory accounting textbook for over 20 years. The Australasian adaptation of this highly regarded textbook accentuates its relevance to both students and academics alike with its constructive pedagogical structure, application of accounting to a wider business environment, and clear, easy-to-understand writing style.

As accounting is the international language of business, with many students expecting their qualifications to open career opportunities internationally, ‘Principles of Accounting 2nd edition’ aligns to the conceptual framework and financial reporting requirements under IFRS, as well as presenting real company financial information from the Australasian region. Throughout all chapters, accounting processes and systems are applied and illustrated with either real businesses or constructive hypothetical examples.

A unique feature of the textbook is that it can be used in either a one semester or two semester introductory accounting subject. Students who study with this textbook will be equipped with knowledge and skills required for their further accounting studies and eventual career as an accounting professional.

Table of Contents
1 Accounting in action.
2 The recording process.
3 Adjusting the accounts.
4 Completion of the accounting cycle.
5 Accounting for retail operations.
6 Inventories.
7 Accounting information systems.
8 Internal control and cash.
9 Accounting for receivables.
10 Property, plant and equipment; intangible assets and goodwill; mineral resources and biological assets.
11 Current liabilities and payroll accounting.
12 Accounting concepts and principles.
13 Accounting for partnerships.
14 Companies: share capital.
15 Companies: dividends, retained earnings and income reporting.
16 Non-current liabilities.
17 Investments.
18 The statement of cash fl ows.
19 Financial statement analysis.
20 Management accounting.
21 Cost accounting systems.
22 Cost–volume–profi t relationships.
23 Budgeting and responsibility accounting.
24 Performance evaluation through standard costs.
25 Incremental analysis and capital budgeting.
APPENDIX: Time value of money.

Core Concepts of Government and Not-For-Profit Accounting, 2nd edition

ISBN13: 978-0-471-73792-6｜448 pages｜Paperback｜©2011｜NT$1280
Supplements: Test Bank｜Solutions Manual

Author
Michael H. Granof (University of Texas, Austin)
Penelope S. Wardlow

Description
Building on the success of Government and Not-For-Profit Accounting, 2e, Michael Granof and Penelope Wardlow’s Core Concepts of Government and Not-For-Profit Accounting 2nd Edition presents a concise, accessible, user-oriented look at the unique features of governmental and not-for-profit accounting. The text helps students understand the “why” of accounting requirements and how financial statements may be interpreted and used by a variety of interested parties, such as future managers, bond analysts, and members of legislatures and governing boards.

Table of Contents

Financial Reporting for Managers: A Value-Creation Perspective, 1st Edition

ISBN13: 978-0-471-45749-7｜430 pages｜Paperback｜©2009｜NT$1250
Supplements: Instructor's Manual｜Test Bank｜Power point｜Solutions Manual

Author
Jamie Pratt (Kelley School of Business, Indiana Univ.)
D. Eric Hirst (University of Texas at Austin)

Description
This brief textbook is designed for business students and managers, with little prior exposure to financial reporting, who wish to understand how financial statements can help them - and encourage others - to make decisions in the long run interest of the firm’s shareholders.
Pratt/Hirst, Financial Reporting for Managers is targeted at thoughtful business students and managers, wishing to learn how financial statement use and analysis can be a path to business success. The text brings together financial reporting and management decision making in a thoughtful, creative and easy to understand manner. Additionally, this text links shareholder value creation and the financial accounting statements to the market value of the firm in a way that can be easily understood by practitioners.

Table of Contents

Applying International Financial Reporting Standards, 2nd Edition

ISBN13: 978-0-470-81967-8｜1280 pages｜Paperback｜©2010｜NT$1800

Author
Keith Alfredson (Consultant)
Ruth Picker (Ernst & Young)
Janice Loftus (University of Sydney)
Kerry Clark (Ernst & Young)
Victoria Wise (University of Tasmania)
Matt Dyki (The University of Queensland)

Description
Applying International Financial Reporting Standards 2nd edition has been thoroughly updated to reflect the varied and numerous changes with the International Financial Reporting Standards (IFRS). The expert knowledge and authoritative explanations of the author team has resulted in the textbook being extensively referenced by both professional and academics in countries that have either adopted, or intend to adopt international accounting standards.
The continuing focus is on interpreting, analysing, and illustrating the financial reporting requirements under IFRS. Each chapter contains numerous illustrative examples that present and explain concepts to ensure that users gain a deep understanding of the reporting requirements and meet the knowledge expectations of the accounting profession.

The coverage of accounting standards has been expanded in the new edition with the inclusion of new chapters on IFRS 6 Exploration for and Evaluation of Mineral Resources, IAS 8 Revenue, IAS 19 Employee benefits and IAS 41 Agriculture. This textbook has been written for intermediate and advance courses on financial accounting, at both undergraduate and postgraduate level.

For adopters of this text there is a full suite of lecturer resources available: Solutions Manual, Test Bank, PowerPoint Slides, Art Files and content for your Learning Mangement System (Blackboard, WebCT, Moodle) which includes student quizzes and exclusive clips from our Ernst & Young Video series. To register visit http://supps.johnwiley.com.au/database/supplements.cfm?isbn=0470819677

Table of Contents
Part 1 FRAMEWORK.
1 The IASB and its conceptual Framework.
Part 2 ELEMENTS.
2 Shareholders’ equity: share capital and reserves.
3 Revenue.
4 Provisions, contingent liabilities and contingent assets.
5 Financial instruments.
6 Share-based payment.
7 Income taxes.
8 Inventories.
9 Property, plant and equipment.
10 Intangible assets.
11 Business combinations.
12 Impairment of assets.
13 Leases.
14 Accounting for mineral resources.
15 Employee benefits.
16 Agriculture.
Part 3 DISCLOSURE.
17 Principles of disclosure — IAS 1, IAS 8 and IAS 10.
18 Presentation of fi nancial statements.
19 Statement of cash flows.
20 Operating segments.
Part 4 ECONOMIC ENTITIES.
21 Controlled entities: the consolidation method.
22 Consolidation: wholly owned subsidiaries.
23 Consolidation: intragroup transactions.
24 Consolidation: non-controlling interest.
25 Consolidation: indirect ownership interests.
26 Consolidation: foreign subsidiaries.
27 Accounting for investments in associates.
28 Interests in joint ventures.
Appendix FACT SHEETS.
Useful terms.
Index.

Corporate Governance and Accountability, 3rd Edition

ISBN13: 978-0-470-69509-8｜440 pages｜Paperback｜©2010｜NT$1150

Author
Jill Solomon (King's College London)

Description
Corporate Governance and Accountability, Third Edition provides readers with an up-to-date summary of the most recent developments in corporate governance. Presenting a full discussion of corporate governance issues, the book adopts a holistic approach, taking the broadest view of the corporate governance agenda, including both theory and practice. The new edition is comprehensively updated and incorporates new codes of practice, policy documents and academic research.

Table of Contents

Principles of Fraud Examination, 3rd Edition

ISBN13: 978-0-470-64629-8｜500 pages｜Hardcover｜©2011｜NT$1350
Supplements: Instructor's Manual｜Test Bank｜PowerPoint Presentation｜Solutions Manual

Author
Joseph T. Wells (Association of Certified Fraud Examiners)

Description
Accountants have historically had an important role in the detection and deterrence of fraud, however, as Joe Wells’ Principles of Fraud Examination 3e illustrates, fraud is much more than numbers. In short, books and records don’t commit fraud – people do. Fraud involves complex human behaviors such as greed and deception, factors that are difficult to identify and quantify. Widely embraced by fraud examination instructors across the country in its second edition, Principles of Fraud Examination 3e was written to provide a broad understanding of fraud – because understanding how fraud is committed is paramount to preventing and detecting it. The text begins by providing an understanding of fraud examination methodology, then presenting the schemes used by executives, managers and employees to commit fraud against their organisations.

Table of Contents
CHAPTER 1 Introduction.
CHAPTER 2 Skimming.
CHAPTER 3 Cash Larceny.
CHAPTER 4 Billing Schemes.
CHAPTER 5 Check Tampering.
CHAPTER 6 Payroll Schemes.
CHAPTER 7 Expense Reimbursement Schemes.
CHAPTER 8 Register Disbursement Schemes.
CHAPTER 9 Noncash Assets.
CHAPTER 10 Corruption.
CHAPTER 11 Accounting Principles and Fraud.
CHAPTER 12 Fraudulent Financial Statement Schemes.
CHAPTER 13 Fraud Risk Assessment.
CHAPTER 14 Conducting Investigations and Writing Reports.
CHAPTER 15 Interviewing Witnesses.
CHAPTER 16 Occupational Fraud and Abuse: The Big Picture.
APPENDIX A Commercial Online Services.
APPENDIX B Sample Code of Business Ethics and Conduct.
APPENDIX C Fraud Risk Assessment Tool.
BIBLIOGRAPHY.
INDEX.

Financial Accounting Theory and Analysis: Text and Cases, 10th edition

ISBN13: 978-0-470-64628-1｜612 pages｜Hardcover｜©2011｜NT$1400
Supplements: Web Cases｜Test Bank｜Solutions Manual

Author
Richard G. Schroeder
Myrtle W. Clark
Jack M. Cathey

Description
Richard Schroeder, Myrtle Clark, and Jack Cathey have updated, refocused, and revised the 10th edition of Financial Accounting Theory and Analysis to provide students and professionals with the theoretical background they need to keep up with Convergence issues and succeed in today’s increasingly global economy. Edition after edition, they focus on showing readers how accounting standards directly affect daily decision making on the job and give them the tools they need to best utilise the power of the Internet in their profession. The unique “Solving the FARS Cases with the FASB Codification” supplement prepares users to succeed on the new CPA exam and beyond.

Table of Contents
1. The Development of Accounting Theory
2. The Pursuit of the Conceptual Framework
3. International Accounting
4. Research Methodology and Theories on the Uses of Accounting Information
5. Income Concepts
6. Financial Statements I: The Income Statement
7. Financial Statements II: The Balance Sheet and the Statement of Cash Flows
8. Working Capital
9. Long-Term Assets I: Property, Plant and Equipment
10. Long-Term Assets II: Investments and Intangibles
11. Long-Term Liabilities
12. Accounting for Income Taxes
13. Leases
14. Pensions and Other Post-Retirement Benefits
15. Equity
16. Accounting for Multiple Entities
17. Financial Reporting Disclosure Requirements and Ethical Responsibilities

Accounting: Tools for Business Decision Makers, 4th Edition

ISBN13: 978-0-470-53478-6｜1408 pages｜Hardcover｜©2011｜NT$1500
Supplements: Instructor's Manual｜Test Bank｜Power point｜Solutions Manual

Author
Paul D. Kimmel
Jerry J. Weygandt
Donald E. Kieso

Description
Kimmel Accounting 4e, helps students hit the road with a practical set of tools, and the confidence they need to use those tools effectively with its conceptual, decision-making approach. The authors have taken a new "macro- to micro-" approach to the Principles course by starting with a discussion of real financial statements first, in order to establish how it communicates the financing, investing, and operating activities of a business to users of accounting information. They motivate and engage students by grounding the discussion in the real world, showing them the relevance of the topics covered to their future career.

Table of Contents
1 Introduction to Financial Statements
2 A Further Look at Financial Statements
3 The Accounting Information System
4 Accrual Accounting Concepts
5 Merchandising Operations and the
Multiple-Step Income Statement
6 Reporting and Analyzing Inventory
7 Fraud, Internal Control, and Cash
8 Reporting and Analyzing Receivables
9 Reporting and Analyzing Long-Lived Assets
10 Reporting and Analyzing Liabilities
11 Reporting and Analyzing Stockholders' Equity
12 Statement of Cash Flows
13 Financial Analysis: The Big Picture
14 Managerial Accounting
15 Job Order Costing
16 Process Costing
17 Activity-Based Costing
18 Cost-Volume-Profit
19 Cost-Volume-Profit: Additional Issues
20 Budgetary Planning
21 Budgetary Control and Responsibility Accounting
22 Standard Costs and Balanced Scorecard
23 Incremental Analysis and Capital Budgeting
APPENDICES
A Specimen Financial Statements:
Tootsie Roll Industries, Inc. A-1
B Specimen Financial Statements:
The Hershey Company B-1
C Specimen Financial Statements: Zetar plc C-1
D Time Value of Money D-1
E Reporting and Analyzing Investments E-1
F Payroll Accounting F-1
G Subsidiary Ledgers and Special Journals G-1
H Accounting for Partnerships H-1
I Accounting for Sole Proprietorships I-1

Core Concepts of Accounting, 2nd Edition

ISBN13: 978-0-470-49947-4｜426 pages｜Paperback｜©2010｜NT$1200
Supplements: Instructor's Manual｜PowerPoint Presentations｜Solutions Manual


Author
Cecily A. Raiborn (University of Texas, San Marcos)


Description
Core Concepts of Accountingis designed for use in a one-semester, introductory survey of accounting class, providing the basics of both financial and managerial accounting. Financial accounting provides primarily monetary information about business activities that result in the financial statements that are published for use by people outside the business. Managerial accounting provides monetary and nonmonetary information about business activities that result in supporting details for the financial statements; it also provides information for internal organizational users to plan, control, or make decisions about operations.
Core Concepts of Accountingprovides a balanced approach to the conceptual and technical aspects of advanced accounting.

Table of Contents

Forensic Accounting and Fraud Examination, 1st Edition

ISBN13: 978-0-470-43774-2｜560 pages｜Hardcover｜©2011｜NT$1350
Supplements: Test Bank｜PowerPoint Presentations｜Solutions Manual

Author
Mary-Jo Kranacher (York College, City University of New York)
Richard Riley (West Virginia University )
Joseph T. Wells (Association of Certified Fraud Examiners)

Description
Forensic Accounting and Fraud Examination provides a comprehensive introduction to fraud detection and deterrence for both students and professionals. The text follows the model curriculum for education in fraud and forensic accounting funded by the U.S. National Institute of Justice and developed by a Technical Working Group of experts in the field. Whether getting inside the mind of these criminals in “From the Fraudster’s Perspective,” or utilizing the included IDEA software for meeting documentation standards, this text offers real world practicality. This easy to read, comprehensive textbook includes essential learning pedagogies and engaging case study examples that bring technical concepts to life.

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