會計保守性與法說會的關聯性

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姓名

陳怡茹(YI-JU CHEN) 查詢紙本館藏

畢業系所

企業管理學系在職專班

論文名稱

會計保守性與法說會的關聯性
(A Study on Relationship between Investor Conference)

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摘要(中)

法人說明會是公司用來面對面與投資者互動的媒介。公司藉法人說明會來降低與投資者之間的資訊不對稱、表達企業之真實價值，對於報表使用者而言，更有利於其進行投資決策。本研究主要以Basu(1997)的盈餘對好消息不對稱反應及Bever and Ryan(2000)的市場基礎模型，針對2009年至2013年台灣資本市場的企業，衡量其召開法人說明會與否以及召開次數對會計保守性的影響。

實證結果召開法人說明會的公司，與未召開之公司相較，其會計保守性有顯著差異，與預期假說一致:且會計保守性更高。召開法人說明會之公司在面對投資者更深入的檢視財務資訊下，較有意願採用保守會計。召開法人說明會之次數和會計保守性亦呈正向關係。故召開法人說明會以及法人說明會次數，對會計保守性而言，均有其正面的影響。

摘要(英)

The investor conference is a medium that firms face to face communicate to investors, so that to reduce the information asymmetry , express the real value of the enterprise and assist financial statements users to make investment decisions. The main purpose of this research is following the regression model by Basu (1997)-“The measure of asymmetric timeliness in earnings.” and Beaver and Ryan (2000)-“The market value based measure of conservatism.” to study the impact to hold and the numbers of investor conference effect the relationship of conservatism in the Taiwan capital market firms, from 2009 to 2013.

The empirical results are that firms hold the investor conference are more conservative compared with firms without holding investor conference. That is consistent with the prediction，and we deduce firms hold investor conference tend to adopt more conservative accounting ,because of more in-depth review into financial information from investors. The numbers of investor conference are positive correlation with conservatism. We find that to hold and number of conference calls would positively effect on the relationship of conservatism.

關鍵字(中)

★ 會計保守性
★ 法人說明會

關鍵字(英)

★ Conservatism
★ Investor Conference

論文目次

摘要　　　　　　 I
ABSTRACT II
誌謝 III
表目錄LIST OF TABLES VI
第一章、緒論 1
1-1 研究背景 1
1-2 研究動機與目的 3
第二章、文獻探討 5
2-1 會計保守性對盈餘及資訊內涵的影響 5
2-2 會計保守性影響管理階層盈餘決策 7
2-3 法人說明會相關文獻探討 8
第三章、研究方法 10
3-1 研究假說之建立 10
3-2 衡量方式 11
3-2-1 Basu(1997) 盈餘報酬模型 11
3-2-2 Beaver and Ryan(2000)以市場為基礎的保守衡量法 11
3-3 實證模型與變數定義 12
3-4 資料來源與變數選取 15
第四章、實證結果與分析 18
4-1 樣本敘述統計與相關係數分析 18
4-2實證模型分析 22
4-2-1 迴歸結果: 盈餘報酬模型(NI) 22
4-2-2 迴歸結果: 市場為基礎的保守衡量法模型(CONMKT) 25
第五章結論 28
參考文獻: 30
中文文獻 30
英文文獻 31

參考文獻

中文文獻
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2.官月緞、簡松源、徐永檳(2008) 會計弊案與財務報導保守性－安隆/博達觀察，當代會計，9卷，第1期:69-104。
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6.劉尹玉(2004)企業自願性非盈餘資訊揭露對分析師預測行為之影響，私立淡江大學會計研究所碩士論文。
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英文文獻
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指導教授

曹壽民

審核日期

2014-7-21

推文