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研究生:戴才詠
研究生(外文):Tsai -Yung
論文名稱:財務會計保守性與公司治理
論文名稱(外文):Financial Reporting Conservatism and Corporate Governance
指導教授:官月緞官月緞引用關係
指導教授(外文):Yue-Duan Guan
學位類別:碩士
校院名稱:銘傳大學
系所名稱:會計學系碩士班
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
畢業學年度:96
語文別:中文
論文頁數:54
中文關鍵詞:董事會獨立性股權結構關鍵詞: 會計保守性
外文關鍵詞:Accounting ConservatismBoardOwnership Structure
相關次數:
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本研究以2001-2006年台灣上市公司為研究對象,檢視公司治理對財務報導保守性之影響。會計保守性向來被認為有助於增進締約效率、降低稅負、規避訴訟風險與潛在政治成本,因此本研究預期公司治理越佳,財務報導保守程度越高。由於會計保守性未有一致性定義,本研究分別採淨值/市價比、應計數字、與盈餘時效性不對稱加以衡量,並將公司治理良寙聚焦於股權結構與董事會特性。實證結果因模型而異,未有一致結論。
Using a sample of listed companies during 2001-2006, we examine the impact of corporate governance on financial reporting conservatism. Accounting conservatism has been claimed to facilitate contracting efficiency, reduce taxes, and avoid litigation risks and potential political costs. Therefore, we expect the better the corporate governance, the higher the financial reporting conservatism.Due to lack of consistent definition about accounting conservatism, this study uses book-to-market, accruals and asymmetric timeliness of earnings measures respectively and focuses on ownership structure and board characteristics. Our empirical results depend on which model we use to proxy accounting conservatism.
目錄 .................................................................................................................. Ⅰ
表目錄 .............................................................................................................. II
第一章 緒論 ...................................................................................................... 1
第一節 研究背景及動機 .................................................................................. 1
第二節 研究目的與貢獻 .................................................................................. 3
第三節 研究架構與流程 .................................................................................. 4
第二章 文獻探討與假說建構 .......................................................................... 5
第一節 會計保守性與公司治理之定義 .......................................................... 5
第二節 會計保守性與公司治理之假說發展 .................................................. 8
第三節 會計保守性之衡量 ............................................................................ 13
第三章 研究方法 ............................................................................................ 15
第一節 樣本選擇 ............................................................................................ 15
第二節 研究模型與變數定義 ........................................................................ 15
第四章 實證研究 ............................................................................................ 20
第一節 產業年度分析 .................................................................................... 20
第二節 敘述性統計 ........................................................................................ 22
第三節 迴歸結果分析 .................................................................................... 27
第五章 研究結論與建議 ................................................................................ 40
第一節 研究結論 ............................................................................................ 40
第二節 研究限制 ............................................................................................ 42
第三節 研究建議 ............................................................................................ 43
參考文獻 ......................................................................................................... 44

表 目 錄
表1 樣本產業年度分配表 .............................................................................. 21
表2 敘述性統計(BTM) ................................................................................... 23
表3 敘述性統計(ACC) .................................................................................... 24
表4 會計保守性以市價基礎(BTM)衡量之相關係數表 ............................... 25
表5 會計保守性以應計基礎(ACC)衡量之相關係數表 ................................ 26
表6-1 以市價為衡量保守性之迴歸(未考慮固定效果/未考慮產業平減) .... 29
表6-2 以市價為衡量保守性之迴歸(未考慮固定效果/考慮產業平減) ........ 30
表6-3 以市價為衡量保守性之迴歸(考慮固定效果/未考慮產業平減) ........ 31
表6-4 以市價為衡量保守性之迴歸(考慮固定效果/考慮產業平減) ............ 32
表7-1 以應計為衡量保守性之迴歸(未考慮固定效果/未考慮產業平減) .... 34
表7-2 以應計為衡量保守性之迴歸(未考慮固定效果/考慮產業平減) ........ 35
表7-3 以應計為衡量保守性之迴歸(考慮固定效果/未考慮產業平減) ........ 36
表7-4 以應計為衡量保守性之迴歸(未考慮固定效果/未考慮產業平減) .... 37
表8 會計保守性以Basu 模型衡量之迴歸分析結果彙整表 .......................... 39
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