臺灣博碩士論文加值系統

本研究以正盈餘門檻、前期盈餘門檻，以及分析師預期盈餘門檻等三個部分，探討不同門檻對會計穩健性的影響效果。欲了解公司經理人是否會為了極大化自身的利益，而進行管理以達到盈餘門檻的目標，導致財報盈餘資訊與公司的真實價值偏誤變大，降低盈餘的可靠性，影響財務報表之實用價值與會計穩健性。結果顯示各盈餘門檻與會計穩健性(C-Score)皆呈顯著負相關，代表公司可能會為了達到或超越正盈餘門檻、前期盈餘門檻及分析師預期盈餘門檻進行管理，使會計穩健性受影響而降低。

This article studies the effects that having thresholds on positive profit, recent sustain profit and analysts' expectations will have in accounting conservatism. To have further understanding on whether a company manager will manage the profit in order to achieve the thresholds so the result will be in his personal gain. Such actions will cause a greater deviation between the financial report and the true value of the company, also diminish the accountability of the profit, and ended up lowering the practicality of the financial reward and the accounting conservatism. The result presents that each thresholds and Accounting Conservatism (C-Score) has a significant negative correlation, which presents how the companies will work to reach their thresholds, and costing their accounting conservatism in the process.

摘要 I
Abstract II
目錄 III
表目錄 IV
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第二章 文獻探討 3
第一節 會計穩健性 3
第二節 盈餘門檻 4
第三章 研究方法 6
第一節 樣本選取與資料來源 6
第二節 研究假說 6
第三節 變數定義與衡量 10
第四節 其他控制變數 14
第五節 實證模型 15
第四章 實證結果分析 16
第一節 敘述性統計 16
第二節 迴歸分析 22
第三節 敏感性分析 24
伍、結論 26
參考文獻 28

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