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研究生:吳佳頤
研究生(外文):WU,CHIA-YI
論文名稱:財務報表重編型態對盈餘品質之影響
論文名稱(外文):The Effect of Different Types of Restatement on Earnings Quality
指導教授:曹嘉玲曹嘉玲引用關係
指導教授(外文):CHAO,CHIA-LING
口試委員:黃正魁吳貞慧
口試委員(外文):HUANG,CHENG-KUIWU,CHEN-HUI
口試日期:2022-06-29
學位類別:碩士
校院名稱:國立中正大學
系所名稱:會計與資訊科技研究所
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:2022
畢業學年度:110
語文別:中文
論文頁數:52
中文關鍵詞:盈餘品質財務報表品質大重編小重編
外文關鍵詞:Earnings qualityFinancial reporting qualityBig RLittle r
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本研究以美國公司探討不同型態之會計重編(Big R, 大重編及 Little r, 小重編)對於盈餘品質之影響,大重編是指更正重大的前期錯誤,小重編則為非重大的前期錯誤,累積至當期成為重大誤述所做之修正。因為重編公司在同一會計期間會有誤述和重編之財務數字,本文探討誤述報表對盈餘品質之影響,以及誤述報表在重編後之盈餘品質,是否獲得提升。結果顯示,導致大重編相較於導致小重編之會計誤述,對盈餘品質不佳之影響更為顯著。此外,誤述之財務報表經過大重編後,其盈餘品質明顯獲得提升。我國對於重編的規範,並無觸及非重大的前期錯誤(一旦累積成重大誤述)之會計處理。因此本文之研究成果,可提供學界和投資人對”Big R”相較於”Little r”的影響有更深入的瞭解。

Using U.S. companies as my sample, this paper examines the relationship between two types of prior-period restatements and earnings quality. The first type, “Big R” restatements, refers to a material error that weakens reliance on previously issued financial statements and must be corrected and disclosed retrospectively through restatements. The second type, “Little r” restatements, refers to corrections of errors that were not material to prior period financial statements, but accumulate to a material amount in a given year. Misreporting firms have two sets of accounting numbers: misstated financial statement (hereafter MFS) and restated financial statement (hereafter RFS). This paper is intended to investigate whether a decrease in the level of earnings quality can be attributed to MFS. This study further examines whether earnings quality for RFS (specifically “Big R”) is significantly greater than that for MFS. The empirical results document that the positive association between accounting misstatement and lower reporting quality is more pronounced in “Big R” firms than in “Little r” firms. In addition, the positive association between accounting misstatement, which leads to a “Big R” restatement, and lower earnings quality is more pronounced for MFS than for RFS, suggesting the improvement of earnings quality after a “Big R” restatement. Because accounting regulation in Taiwan does not distinguishes between various types of prior-period restatements based on the materiality of the misstatement, the findings should be useful for accounting researchers and market participants by providing them with insights on the consequences of “Big R” versus “Little r” restatements.
第壹章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 5
1.3 研究貢獻 6
1.4 研究架構 7
第貳章 文獻探討與假說發展 8
2.1 財務報表重編 8
2.2 盈餘品質 12
2.3 財務報表重編與盈餘品質 16
第叁章 研究方法 21
3.1 研究樣本與期間 21
3.2 研究模型與變數定義 21
3.2.1 研究模型 21
3.2.2 變數定義 24
第肆章 實證結果與分析 26
4.1 敘述性統計 26
4.2 相關係數分析 27
4.3 實證分析結果 27
4.4 額外測試 29
第伍章 結論與建議 32
參考文獻 34

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