臺灣博碩士論文加值系統

GAO (General Accounting Office)在2002年公佈一份自1997年1月1日至2002年6月30日919筆宣布財務報表重編公司之資料後，隨即引起眾多學者對此議題之關注。使用LexisNexis線上資訊服務搜尋相關新聞後發現，部分公司財務報表之重編並不涉及違法情事，而是在GAAP之下合法重編，故先前研究者逕自以此組樣本作為測試是否適當，為本文欲探究之主題。

以會計保守性之觀點觀之，以負非營業應計項目累積數、市價對帳面價值比及Basu (1997)之盈餘─報酬迴歸式為衡量標準，檢測違法與非違法重編公司間是否存在著差異性？結果如預期般的指出，不論以上述三者何種角度來看，非違法重編公司在會計處理上皆較違法重編之公司來的保守。

This study is based on the GAO restatement sample, which consists of 919 restatements of financial statements by listed corporations from the period between 1997 through June 30, 2002. This database has been employed by many studies to examine various aspects of financial restatements. However, all these studies have treated the entire sample group as homogeneous. On a closer examination based on LexisNexis news search shows that many of these restatements are innocuous, for example, restatements were made to adopt new pronouncements while many restatements were not published by news media. These study aims to investigate if these innocuous restatements are different from the restatement firms due to accounting frauds and irregularities in accounting practices that eventually resulting in restatements. I hypothesize that firms of accounting frauds and irregularities type are more prone to employ aggressive accounting practices which limit their accounting flexibilities, resulting in committing frauds and irregularities to increase accounting income.
In terms of accounting conservatism, I use the accumulation of nonoperating accruals, the market-to-book ratio, and the Basu’s (1997) earnings-return regression as measurements to examine the difference between financial statement restatements due to accounting frauds and irregularities from innocuous restatements. The result is as predicted, regardless of which measurement the above-mentioned, accounting practices of innocuous restatements firms are more conservative than those of restatements due to accounting frauds and irregularities. Overall, this study provides evidence that GAO restatement firms are not homogenous and future research planning to employ GAO database can increase power by carefully distinguishing innocuous restatements from those due to accounting frauds and irregularities.

中文摘要 i
英文摘要 ii
誌 謝 iv
目 錄 v
表 目 錄 vi
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 2
第三節 研究架構 3
第二章 文獻探討 5
第一節 會計保守性 5
第二節 企業重編 9
第三章 研究設計 13
第一節 研究假說 13
第二節 變數衡量 15
第三節 資料來源及樣本選取 16
第四節 研究模型之建立 18
第四章 實證結果與分析 24
第一節 基本統計量 24
第二節 非營業應計項目 28
第三節 市價對帳面價值比 30
第四節 多元迴歸分析 31
第五章 結論與限制 51
第一節 研究結論 51
第二節 研究限制 52
參考文獻 53

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