(44.192.112.123) 您好!臺灣時間:2021/03/04 05:49
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果

詳目顯示:::

我願授權國圖
: 
twitterline
研究生:戴禾
研究生(外文):Ho Tai
論文名稱:企業改變現金流量分類之影響因素探討-以支付利息為例
論文名稱(外文):Firm Influencing the Change of Cash Flow Classification in Enterprises - Taking Interest Payment as an Example.
指導教授:江淑玲江淑玲引用關係
指導教授(外文):Jiang,Shu-Ling
學位類別:碩士
校院名稱:國立臺北商業大學
系所名稱:會計財稅研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2017
畢業學年度:105
語文別:中文
論文頁數:37
中文關鍵詞:會計師事務所重分類現金流量表
外文關鍵詞:Accounting firmReclassifyCash flow statement
相關次數:
  • 被引用被引用:0
  • 點閱點閱:61
  • 評分評分:系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
本研究以2013年(採用IFRS時期)臺灣上市上櫃公司企業為研究樣本,探討全面採用IFRS會計政策之轉變後,企業得選擇現金流量表上項目分類之改變,如某些支出項目過去係分類為營業活現金流量,但在IFRS下得選用為投資或籌資活動現金流量,公司企業是否會為了增加營業活動的現金流量而改變其分類?
本研究之實證結果顯於其他情況不變下,營業活動現金流量比前一期低之企業將改變其利息支出之現金流量分類,代表公司企業會因為營業活動現金流量降低而改變利息支出分類來提升其營業活動之現金流量。
會計師事務所研究結果顯示發現安永會計師事務所轉換分類的比率是來的比其他事務所來得高,結果顯示了其實大型事務所之間其實在重分類上並沒完全的一致性。
In this study, I focus on the case of publicly held company in Taiwan (2013) as sample (in adopting IFRS). After IFRS accounting policy changed, the enterprises have to change the classification of items on the cash flow statement due to IFRS. Some of the items of expenses, for instance, were classified as operating expenditure, but on the basis of adoption of IFRS, those items can be chosen by companies to make investment or financing. That is, the study I investigate is to analyze if corporate may change its classification in order to increase the cash flows from operating activities.
The main thesis includes five substantial chapters. More detail is shed light on as follows: In the first chapter, it states the motivation and statement purpose; the second chapter, it describes the cash flow statement under the IFRS circumstance and further information; Thirdly, the approach I used is to create model and run the hypothesis tests to make rational decision; The forth chapter is using statistical analysis to verify the model I create on chapter three and see the result is consistent with experimental test or not. In the final chapter, I summarize the main idea of this research as conclusion and provide some suggestions for future studies and improvement.
Based on the experimental results of this study, it demonstrates that cash flows from operating activities are lower than previous period when all other things being equal (ceteris paribus). In order to increase cash flows from operating activities, enterprises will change the categorization of interest rate due to its lower cash flows from operating activities.
目錄

摘要 I
Abstract II
誌謝 IV
目錄 V
表目錄 VII
第一章、 緒論 1
第一節、 研究背景 1
第二節、 研究動機 3
第三節、 研究目的 4
第二章、 文獻探討 6
第一節、 現金流量增額資訊 6
第二節、 會計政策改變誘因相關文獻 9
第三節、 財務報表之資訊內涵 12
第四節、 會計師事務所差異 13
第三章、 研究方法 18
第一節、 研究假說 18
第二節、 實證模式與變數定義及衡量 18
第三節、 資料來源及樣本選取 20
第四章、 實證結果分析 21
第一節、 敘述性統計分析與相關係數分析 21
第二節、 ANOVA檢定(事務所單因子變異數分析) 24
第三節、 迴歸結果分析 28
第五章、 研究結論與建議 31
第一節、 結論 31
第二節、 研究限制及建議 31
參考文獻 33
中文文獻
王鐘霆,2006,《上市(櫃)公司會計師事務所選擇及其審計品質》,台北大學會計研 究所碩士論文。
李建然與陳政芳,2004,〈審計客戶重要性與盈餘管理:以五大事務所組別為觀察標 的〉,《會計評論》,第 38 期:59-80 頁。
林谷峻,1992,〈我國會計師事務所合夥人盈餘分配報導〉,《會計研究月刊》,第 78 期:62-65 頁。
林嬋娟、蔡彥卿、李文智(1993),「簡介盈餘資訊內涵」,《會計研究月刊》,第 88 期,p.129-132。
邱秀清,2002,〈會計師事務所規模對審計品質之影響〉,《商學學報》,第 10 卷: 11-27 頁。
林宜勉、王韶濱與陳世良(2004),「會計方法選擇與盈餘管理:以折舊方法為例」,《會計與公司治理》,1卷1期:73-94。
沈維民(1997),「企業之盈餘管理:以「會計方法選用」和「應計項目認列」為例」,《管理評論》,16卷1期:11-38。
郭奕伶,2000,〈會計業的龍虎爭霸戰:安侯與勤業搶當老大〉,《數位周刊》,第 22 期:22-28 頁。
張文瀞,2001,〈審計品質對上市公司盈餘管理之影響〉,《當代會計》,第 2 卷(2 期):195-214 頁。
賴春田,2000,《會計師的業務、責任及會計師事務所組織的演變》,國立臺灣大學會 計研究所碩士論文。
洪慧娟,2002,應計項目與未來現金流量預測之研究,國立成功大學會計學研究所未出版碩士論文。
黃志暉,2004,現金流量組成項目資訊有用性之研究,國立成功大學會計學研究所未出版碩士論文。
鄭巧明,2011,國際財務報導準則新擬議現金流量表增額資訊內涵之研究,國立政治大學會計研究所未出版碩士論文。
英文文獻
Abarbanell, J. and B. Bushee (1997), ―Fundamental Analysis, Future Earnings, and Stock Prices, Journal of Accounting Research, Vol. 35, 1–24.
Ali, A. & Kumar, K. R. (1994). The magnitudes of financial statement effects and accounting choice: The case of the adoption of SFAS 87, Journal of Accounting and Economics, 18, 89-114.
Bartov, E. 1993. The timing of asset sales and earnings manipulation. The Accounting Review, 66 (4): 840-855.
Ball, R., and L. Shivakumar. 2008. Earnings quality at initial public offerings. Journal of Accounting and Economics 45(2-3):324-349.
Beaver, W., R. Clarke and F. Wright (1979), ―The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast
Errors, Journal of Accounting Research, Vol. 17, 316–340.
Beaver, W. and S. Ryan (1993), ―Accounting Fundamentals of the Book-to-Market Ratio, Financial Analyst Journal, Vol. 49, 50–56.
Beaver, W. and S. Ryan (2000), ―Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Rate of Return on Equity, Journal of Accounting Research, Vol. 38, 127–148.
Beneish, M.D., C.M. Lee and R.L. Tarpley (2001), ―Contextual Financial Statement Analysis through the Prediction of Extreme Returns, Review of Accounting Studies, Vol. 6, 165–189.
Bowen, R. M., Noreen, E. W., and Lacey, J. M. 1981. Determinants of corporate decision to capitalize interest. Journal of Accounting and Economics, 3 (2): 151-179.
Dhaliwal, D. S.(1980). The effect of the firm’s capital structure on the choice of accounting methods, The Accounting Review, 55, 79-84
DeAngelo, H., DeAngelo, L. & Skinner, D. J. (1994). Accounting choice in troubled companies, Journal of Accounting and Economics, 17(1), 113-143.
Degeorge, F., Patel, J., and Zeckhauser, R. 1999. Earnings management to exceed thresholds. Journal of Business, 72 (1): 1-33.
Burgstahler, D., and Dichev, I. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24 (3): 99-126.
Dhaliwal, D. S. 1980. The effect of the firm’s capital structure on the choice of accounting methods. The Accounting Review, 55 (1): 78-84.
Fan, J. P. H., and T. J. Wong. 2002. Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics 33 (August): 401-425. (DOI: 10.1016/S0165-4101(02)00 047-2)
Francis, J., R. LaFond, P. Olsson and K. Schipper (2005), ―The Market Pricing of Accruals Quality, Journal of Accounting and Economics, Vol. 39, 295–327.
Gore, R. and D. M. Stott. 1998. Toward a More Informative Measure of Operating Performance in the Reit Industry:Net Income vs Funds from Operations. Accounting Horizons 12, p.323-339.
Gujarathi, M. R. & Hoskin, R. E. (2003). Modeling the early adoption decision: The case of SFAS 96, Review of Accounting and Finance, 4, 63-86.
Hayn, C. 1995. The information content of losses. Journal of Accounting and Economics, 20 (1): 125-153.
Hagerman, R. L., and Zmijewski, M. 1979. Some economic determinants of accounting policy choice. Journal of Accounting and Economics, 1 (2): 141-161.
Healy, P. M. (1985). The effect of bonus schemes on accounting decisions, Journal of Accounting and Economics, 7, 85-107.
Hopwood, W. and K. Schaefer (1988), ―Incremental Information Content of Earnings and Nonearnings-Based Financial Ratios, Contemporary Accounting Research, Vol. 5, 318–342
Jones, J.(1991). Earnings management during import relief investigations, Journal of Accounting Research, 29(2), 193-228.
Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33 (August): 375-400. (DOI: 10.1016/S0165-4101(02)00059-9)
Lev, B. (1979). The impact of accounting regulation on the stock market: The case of oil and gas companies, The Accounting Review, 54, 485-503
Lipe, R. (1986), ―The Information Contained in the Components of Earnings, Journal of Accounting Research, Vol. 24, 37–64
Pincus, M. and C.Wasley(1994). The incidence of accounting changes and characteristics of firms making accounting changes”, Accounting Horizons, 8(2), 1-23.
Trombley, M. A. (1989). Accounting method choice in the software industry: Characteristics of firms electing adoption of SFAS No. 86, The Accounting Review, 64, 529-538.
Tung, S. S. and J. J.Weygandt.(1994). The determinants of timing in the adoption of new accounting standards: A study of SFAS No. 87, employers’ accounting for pensions, Journal of Accounting , Auditing and Finance, 9(2), 325-337.
Soliman, M.T. (2004), ―Using Industry-Adjusted DuPont Analysis to Predict Future Profitability. available at Social Science Research Network, from URL: http://ssrn.com/abstract =456700 or DOI: 10.2139/ssrn.456700.
連結至畢業學校之論文網頁點我開啟連結
註: 此連結為研究生畢業學校所提供,不一定有電子全文可供下載,若連結有誤,請點選上方之〝勘誤回報〞功能,我們會盡快修正,謝謝!
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
系統版面圖檔 系統版面圖檔