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研究生:鄭儒聰
論文名稱:影響我國企業財務報表穩健性因素之探討 ─ 從財務會計準則公報角度切入
論文名稱(外文):Factors affecting accounting conservatism in Taiwan Stock Exchange listed companies ─ a standards perspective
指導教授:鄭丁旺鄭丁旺引用關係
學位類別:碩士
校院名稱:國立政治大學
系所名稱:會計研究所
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:103
語文別:中文
論文頁數:93
中文關鍵詞:穩健原則財務會計準則公報代理問題公司治理
外文關鍵詞:ConservatismFinancial accounting standardsAgency problemsCorporate governance
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隨著FASB與IASB於2010年將穩健原則從觀念性架構中剔除,以確保財務資訊之中立性,穩健原則之存廢與否開始受到各界廣泛地討論。本文之目的主要係探討導致我國上市上櫃公司財務報表趨於穩健之原因,以檢視穩健原則對於企業財務報表之影響。
過去文獻指出企業之代理問題以及公司治理環境與財務報表穩健性之間可能存在兩種關聯性─替代觀點及補充觀點,而我國之情況係屬於前者;惟本文認為準則規範才是導致我國企業財報具備穩健性之主要原因,且該論點亦獲得本文實證結果支持。
此外,本文亦發現第35號公報適用後,受到該公報影響程度最大之資本密集產業,其財務報表穩健性反而呈現下降的趨勢,顯示管理階層可能為了因應該公報對其盈餘之衝擊而進行盈餘操縱,使其財務報導品質因而降低;有鑑於此,本文對於穩健原則是否真能有效提升財務報導品質,仍持保留的態度。

第一章 緒論 1
第一節 研究動機與目的 2
第二節 研究問題 5
第三節 研究架構與流程 7
第二章 文獻探討 9
第一節 穩健原則之理論基礎 10
第二節 代理問題、公司治理環境與財務報表穩健性 24
第三節 產業特性與財務報表穩健程度之關聯性 34
第三章 研究方法 38
第一節 研究假說 39
第二節 研究期間、資料來源與樣本選取 50
第三節 變數之定義與衡量 51
第四節 資料分析方法與實證模型 55
第四章 實證結果分析 58
第一節 敘述性統計分析 59
第二節 相關性分析 65
第三節 複迴歸分析 69
第四節 額外測試 73
第五章 結論與建議 80
第一節 研究結論 80
第二節 研究限制 84
第三節 研究建議 85
參考文獻 86

表目錄
表1–1近年來準則公報與架構之修訂過程 4
表2–1資訊不對稱(PIN)與穩健值(C_SCORE)之因果關係 28
表3–1與穩健原則相關之財務會計準則規範 40
表3–2 代理問題、公司治理環境影響財務報表穩健性之文獻回顧 47
表3–3 樣本篩選過程 50
表4–1一般產業之盈餘與報酬率基本敘述統計量 59
表4–2我國一般產業財務報表逐年穩健趨勢 60
表4–3一般產業各項變數之基本敘述性統計 61
表4–4金融、證券業之盈餘與報酬率基本敘述統計量 63
表4–5我國金融、證券業財務報表逐年穩健趨勢 64
表4–6 一般產業之PEARSON相關係數矩陣 66
表4–7金融、證券業之PEARSON相關係數矩陣 68
表4–8 PANEL A 代理問題、公司治理、準則公報對於財務報表穩健性之影響 69
表4–8 PANEL B準則公報變數與代理問題、公司治理變數之F檢定結果 70
表4–9準則公報對於金融、證券業財務報表穩健性之影響 71
表4–10第34號公報修訂對金控之影響 72
表4–11納入資本密集度變數後所獲得之實證結果 74
表4–12考量準則公報對於高科技產業之實證結果 79

圖目錄
圖 1 1 研究流程圖 8
圖 2 1 穩健原則之分類意涵及採用理由之關聯性 17
圖 2 2 資訊不對稱與代理問題之關聯性 25
圖 2 3 穩健原則、資訊不對稱,與代理問題之推論關係圖 27
圖 4 1 準則公報適用時點虛擬變數之設計 77



中文部分
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