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研究生:康壯
研究生(外文):Kang, Juang
論文名稱:企業盈餘穩健性之研究-財務報表編制者與財務報表監督者動機之比較
論文名稱(外文):A Research on Income Conservatism in R.O.C. Listed Firms: Preparation of Financial Reports and Supervisor of Financial Reports View
指導教授:徐偉初徐偉初引用關係
指導教授(外文):Tusi, Wai Cho
口試委員:郭振雄徐偉初李慕萱
口試委員(外文):Kuo, Jenn ShyongTusi, Wai ChoLi, Mu Shang
口試日期:2012-06-11
學位類別:碩士
校院名稱:中國文化大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2012
畢業學年度:100
語文別:中文
論文頁數:50
中文關鍵詞:穩健性科技業公司研究發展費用訴訟風險
外文關鍵詞:income conservatismtechnology firmsR&D expenseshareholder litigation
相關次數:
  • 被引用被引用:5
  • 點閱點閱:494
  • 評分評分:
  • 下載下載:174
  • 收藏至我的研究室書目清單書目收藏:0
本研究探討臺灣上市櫃公司財務報表的營收穩健性,以產業類別、研發費用、及訴訟風險之角度做比較。美國科技業公司股東訴訟風險環境較其他產業高,使得財報具有較高的穩健性。與美國相比臺灣訴訟風險較低,本研究嘗試從產業、研發費用和訴訟風險的角度出發,檢驗這些因素是否同樣會影響臺灣上市櫃公司財報的穩健性。由於較缺乏公正客觀評估穩健性的方法,故本研究以邊際利潤、資產報酬率、股東報酬率、以及來自營運活動的現金來捕捉財務報表的盈餘穩健特性,同時修改Basu (1997)的模型,以評估非條件性以及條件性穩健的程度。另一方面也嘗試從財務報表監督者的角度,探討會計師事務所簽證客戶財務報表的穩健程度。研究結果發現臺灣上市科技業財報的邊際利潤以及營運活動現金兩項指標表現,與預期情況不同;另外研究發展費用增加確實會增加非條件性穩健,訴訟風險增加也會增加條件性穩健程度。但從會計師事務所的角度研究卻得到不同的結果,非四大會計師事務所簽證客戶的財報似乎反而具有較高的穩健性。
This research investigates the extent and nature of income conservatism from a view of preparation of financial reports as related to the factor of industry factor, re-search and development expense, and litigation risk, and a view of supervisor of fi-nancial reports as accounting firm. Due to the lack of a generally accepted method-ology, several proxies, there are, profit margin, accounting rates of return and oper-ating cash flow are applied to value the conservatism of financial statements; meanwhile Basu’s earnings return model (1997) is modified to evaluate the degree of conditional and unconditional conservatism.
Also I suppose the financial reports of clients of Big 4 accounting firms should have more conservatism in order to protect their own reputation of Big 4. The result acclaims, relative to other companies, the effects on profit margin and operating cash flow of the technology firms do not follow the same direction as stated in the hypothesis; on the other hand, as predicted, large R&D expense does elevate uncon-ditional conservatism, and the rise of litigation risk increases conditional conserva-tism. The financial reports of clients of Big 4 firms seem to have less conservatism.

中文摘要 .....................iii
英文摘要 .....................iv
誌謝辭  .....................v
內容目錄 .....................vi
表目錄  .....................viii
圖目錄  .....................ix
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  研究流程與架構............5
第二章  文獻探討.................7
  第一節  穩健原則之定義............7
  第二節  條件穩健與非條件穩健.........9
  第三節  穩健原則之四大構面..........11
  第四節  穩健原則其他問題相關文獻.......15
第三章  研究方法.................17
  第一節  研究設計...............17
  第二節  研究假說...............18
  第三節  變數衡量...............20
  第四節  資料來源及樣本選取..........21
  第五節  實證模型...............25
第四章  實證結果.................27
  第一節  敘述性統計..............27
  第二節  假說一之t檢定分析 ........29
  第三節  假說四之t檢定分析 ........31
  第四節  假說二之Basu模型比較 ........34
  第五節  假說三之Basu模型比較 ........35
第五章  結論與建議................39
  第一節  結論.................39
  第二節  建議.................40
參考文獻 .....................42

一、中文部分

中國企業會計準則,第18條,「...」

中華民國財務會計準則公報,第1號,「...」

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李華能(2008),我國IPO公司會計穩健之研究,成功大學會計學研究所未出版之碩士論文。

邱仕羣(2008),會計穩健與資金成本關係之研究,成功大學會計學研究所未出版之碩士論文。

林佳穎(2006),我國財務報表穩健性特性及穩健原則攸關價值之研究,成功大學會計學研究所未出版之碩士論文。

馬鳳禧(2003),會計保守性對盈餘品質之影響及與股票報酬之關聯性,台灣大學會計學系未出版之碩士論文。

高蘭芬,陳怡凱,陳美蓮(2011),代理問題與盈餘穩健性,會計評論,(52),103-136。

陳弈安(2008),家族企業與會計保守性之關聯性,中央大學企業管理研究所未出版之碩士論文。

戚務君,廖益均,林嬋娟(2008),我國企業盈餘穩健特性之研究,會計學報,1(1),1-28。

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張琮堯(2010),A study of influence of IFRS adoption on Taiwan Accounting Standards: A conservatism perspective,成功大學會計學研究所未出版之碩士論文。

劉紀芬(2001),穩健性原則對會計評價模式之影響,中山大學財務管理研究所未出版之碩士論文。

鄭哲惠,吳博欽,薛富井(2011),穩健會計與盈餘持續性-考慮不同組成的穩健性指標,會計評論,52(1),77-101。

羅松如(2008),財務報表穩健特性之研究:跨期間及亞洲四小龍證據,成功大學會計研究所未出版之碩士論文。

二、英文部分

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