臺灣博碩士論文加值系統

本研究以Basu (1997)之盈餘時序不對稱反應模型來衡量公司會計保守性的程度，探討內部控制缺失對公司財務報表保守程度之影響。先前研究指出，會計保守性具有降低訴訟風險、減緩代理問題等益處，故本研究臆測存有內部控制缺失之公司會提高其會計資訊的保守性，以降低其訴訟風險，其會計報導會比無內部控制缺失之公司更為保守，並預期內部控制缺失與會計保守性呈現正相關。
實證結果顯示，內部控制缺失與會計保守性呈現顯著正相關，表示相較於無內部控制缺失之公司，存有內部控制缺失之公司會較快認列損失(壞消息)，其盈餘更具保守性，藉此增加其財務報表之時效性，並降低訴訟風險。本研究結果進行若干敏感性測試，證實實證結果具備相當穩固性。

Based on the empirical model suggested by Basu (1997), this study examines whether internal control weaknesses affect accounting conservatism of listed firms in Taiwan. Prior studies suggest that accounting conservatism has many benefits, e.g., reduce litigation risk and mitigate agency problems. This study conjectures that firms with internal control weaknesses will use more conservative reporting practice in order to reduce its litigation risks, thus in turn, internal control weakness is positively associated with accounting conservatism. Our multivariate analyses show that firms with internal control weaknesses exhibit greater accounting conservatism when compared with firms with effective internal controls. The finding suggests that internal control weaknesses have induced firms to use more conservative accounting policies, thereby enhance the timeliness of financial statements and reduce litigation risks. This study implements several diagnostic checks and demonstrates the empirical results are robust to various specifications.

中文摘要 i
ABSTRACT ii
目錄 iii
表目錄 iv
圖目錄 v
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 論文架構與流程 4
第二章 文獻探討 6
第一節 內部控制缺失 6
第二節 會計保守性 8
第三章 研究設計 9
第一節 研究假說 9
第二節 變數定義與衡量 11
第三節 實證模型 14
第四節 研究期間與樣本篩選 17
第四章 實證結果與分析 25
第一節 敘述性統計 25
第二節 實證結果與分析 28
第五章 額外測試 30
第一節 以盈餘/盈餘廻歸法進行檢測 30
第二節 以應計/現金流量法進行檢測 34
第三節 股票報酬率改以對應會計盈餘宣告期間之股票報酬率衡量 37
第六章 結論與限制 39
第一節 研究結論 39
第二節 研究限制 39
參考文獻 41

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