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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/68667


    Title: 合併報表與母公司報表之資訊差異對盈餘持續性之影響;The Impact of Differences between Consolidated Financial Statement and Parent’s Financial statement on Earnings Persistence
    Authors: 許德儀;Hsu,Te-yi
    Contributors: 會計研究所
    Keywords: 合併報表;母公司財務報表;盈餘持續性;關係人交易;consolidated financial statement;parent’s financial statement;earnings persistence;related party transactions
    Date: 2015-08-31
    Issue Date: 2015-09-23 13:59:59 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 本研究旨在討論合併報表與母公司財務報表之資訊差異與公司價值之關聯性,藉此了解財務報表使用者是否能藉由合併報表與母公司報表所揭露之資訊,辨別公司真實的營運情況。本研究以2005-2007年台灣上市櫃公司為研究樣本,透過營業利益、資金借貸變數,探討財務報表資訊差異對於公司價值的綜合影響。
    實證結果發現:
    (1.)母公司報表之營業利益大於合併報表之營業利益時,與盈餘持續性呈顯著正相關。
    (2.)母公司報表之借貸金額大於合併報表之借貸金額時,與盈餘持續性呈顯著正相關。
    (3.)綜合營業利益與資金借貸的效果,結果顯示財報差異隱含之關係人交易有助於盈餘持續性的提升,得以降低資訊不對稱產生的風險與成本,並提升交易的效率與透明度。;This study aims to explore the difference between consolidated financial statements and parent’s financial statements with the disclosure of firm value. It is to understand whether or not financial statement users can identify real operating condition of corporationthrough disclosed information in the financial statements of the parent company and consolidated statements. In this study, listed companies from Taiwan stock market and over-the-counter are selected as our research samples from 2005 to 2007. The panel data is tracked by operating profit and loan to explore the combined effects of differences in financial statement information on the firm value.
    Empirical results indicated that:
    (1.) The difference of operating profit between consolidated financial statements and parent’s financial statements is significantly positive correlated with earnings persistence.
    (2.) The difference of loans between consolidated financial statements and parent’s financial statements is significantly positive correlated with earnings persistence.
    (3.) Combined operating profit and loan effect, it indicates that related party transactions will enhance the persistence of earnings, to reduce the risk and cost generated from information asymmetry, and improve the efficiency and transparency of trading transaction.
    Appears in Collections:[會計研究所 ] 博碩士論文

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