臺灣博碩士論文加值系統

本研究以美國重編公司為研究對象，目的在探討大重編和小重編兩種重編型態對應計品質的影響，並進一步觀察公司自願揭露採用薪酬索回條款對大重編相對於小重編之報導品質的影響。我們將樣本細分為有自願採用或無自願採用薪酬索回條款的公司。研究結果顯示，相較於小重編的公司，大重編的公司與應計品質之間存在負向顯著的關係，即揭露大重編的公司具有較差的應計品質。然而，當公司自願採用薪酬索回條款且揭露大重編時，與應計品質的關係轉為正向顯著，表明自願採用薪酬索回條款能夠提升應計品質。本研究的結果期望可以作為制定準則者、投資者、權責機關以及學者們的參考依據，對於大、小重編、薪酬索回條款有不同層面之瞭解。

This paper examines the relationship between accounting restatements and accrual
quality. In contrast to prior studies, I classify restatement types into “Big R” and “Little r” based on materiality. I further investigate the disclosure effect of voluntary adoption of clawback provisions “on accrual quality in terms of “Big R” versus “Littler r” restatements. My sample comprises of companies with voluntary adoption and those without voluntary adoption of clawback provisions.

The results reveal that, compared to companies with “Little r” restatements, those with “Big R” restatements exhibit a significant negative association with accrual quality. However, when companies voluntarily adopt clawback provisions and disclose “Big R” restatements, the association between “Big R” restatements and accrual quality becomes significantly positive, suggesting that the voluntary adoption of clawback policies can enhance accrual quality. The findings of this research are novel, providing new evidence for investors, regulatory authorities, and scholars with a comprehensive understanding of the various dimensions of “Big R” restatements, “Little r” restatements, and clawback provisions.

第一章 緒論
1.1 研究背景及動機1
1.2 研究目的5
1.3 研究貢獻6
1.4 研究架構7
第二章 文獻探討與假說發展
2.1 財務報表重編 8
2.2 薪酬索回條款（Clawback Provision）12
2.3 盈餘品質16
2.4 財務報表重編、薪酬索回條款與盈餘品質間的關係19
第三章 研究方法
3.1 研究樣本與期間22
3.2 研究模型與變數定義 27
第四章 實證結果與分析
4.1 敘述性統計31
4.2 相關係數分析33
4.3 迴歸結果分析35
第五章 研究結論與建議
5.1 研究結果39
5.2 研究限制及建議40
參考文獻41
附錄 A 變數定義45

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