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姓名 劉祐安(Liu-you An) 查詢紙本館藏 畢業系所 會計研究所 論文名稱 公司會計品質對於負債到期日結構之影響
(Company’s accounting quality and debt maturity structure)相關論文
★ 財務預測與會計師核閱 ★ 盈餘持續性與財稅差異 ★ 審計任期與市場效率 ★ 未來盈餘反應係數與審計任期 ★ 上市IPO之盈餘管理與審計品質 ★ 公司治理與股權結構對資訊透明度之關聯性 ★ 股東可扣抵稅額減半政策之事件研究 ★ 公司治理、公司避稅與現金持有 ★ 國際財務報告準則(IFRS)對盈餘之影響 ★ 會計資訊對系統風險之增額預測能力 ★ 企業避稅及審計公費溢酬 ★ 財稅差異與現金流量及盈餘持續性 檔案 [Endnote RIS 格式] [Bibtex 格式] [相關文章] [文章引用] [完整記錄] [館藏目錄] 至系統瀏覽論文 ( 永不開放) 摘要(中) 本研究以資訊不對稱之經濟意象出發,目的在於探討台灣公司之會計品質對於其負債到期日結構之影響。該負債是為公司向銀行借款之負債,而不是公司間發生購買行為所產生之負債之類。本研究之資料來源為台灣經濟新報資料庫。負債到期日結構的衡量為長期負債佔整體負債之比例,而在探討會計品質時,使用了Patricia M. Dechow 與Ilia D. Dichev 等學者在2002年提出的應計項目品質的模組,並接著控制了諸如公司規模、財務健全度、成長選擇等等之變數。最後發現了公司本身若有著較差的會計品質,其負債到期日之結構會偏向擁有較短期的負債;反之,若公司之會計品質較佳,其負債到期日結構則會偏向擁有較長期之負債。此結果也說明了公司的會計品質在向銀行借款時之重要性。 摘要(英) In this paper we use the concept of the information asymmetry to research the influence of the debt maturity structure in company’s accounting quality in Taiwan.
This debt is occur from the company borrow money from the bank. We use the data from the Taiwan Economic Journal (TEJ). And we measure the debt maturity structure by calculate the portion of the long-term debt to total debt. Then we use the model from Dechow and Dichev (2002) to measure the company’s accounting quality. We also control our sample’s company size, financial strength, and growth options. Finally, we found that if company with higher accounting quality. It will has more long-term debt in the debt portion than the other one which has the lower accounting quality. The result shows that it is important to maintain the higher accounting quality for company which wants to borrow money from the bank.
關鍵字(中) ★ 資訊不對稱
★ 會計品質
★ 負債到期日結構關鍵字(英) ★ information asymmetry
★ accounting quality
★ debt maturity structure論文目次 1-1 研究背景 ................................................................................................................ 1
1-2 研究動機 ................................................................................................................ 3
1-3 研究目的 ................................................................................................................ 4
1-4 研究架構 ................................................................................................................ 5
二. 銀行借款與企業會計品質探討 ................................................................................ 6
2-1 銀行借款規範......................................................................................................... 6
2-2 銀行借款流程探討 ................................................................................................. 7
2-3 企業會計品質介紹 ................................................................................................. 8
三.文獻探討 ...................................................................................................................... 9
3-1 資訊不對稱與負債到期日 ...................................................................................... 9
3-2 會計品質與負債到期日 ........................................................................................ 10
3-3 其他衡量方向與負債到期日................................................................................. 12
四.研究設計 .................................................................................................................... 14
4-1 研究期間、樣本篩選標準與資料蒐集 .................................................................. 14
4-1-1 研究期間 ............................................................................................................ 14
4-1-2 樣本篩選標準與資料蒐集 ................................................................................ 14
4-2 假說發展................................................................................................................ 14
4-2-1 假說探討 ............................................................................................................ 15
4-3 實證模型與變數定義............................................................................................ 15
4-3-1 應變數探討 ........................................................................................................ 15
4-3-2 自變數探討 ........................................................................................................ 16
4-3-2 控制變數探討 .................................................................................................... 17
五. 實證結果與分析 ...................................................................................................... 20
5-1 敘述統計 .............................................................................................................. 20
5-2 相關係數表與VIF 值表......................................................................................... 21
5-3 假說之實證結果 ................................................................................................... 23
5-4 穩健性測詴 .......................................................................................................... 25
六. 結論 .......................................................................................................................... 28
6-1 結論 ..................................................................................................................... 28
6-2 研究貢獻、限制及未來發展................................................................................. 29
參考文獻 ......................................................................................................................... 31參考文獻 中文文獻
葉信宏. (2007).資訊不對稱的交易環境中之商業模式–以 Web 2.0 概念為價值創造之範例。臺灣大學資訊管理學研究所碩士論文
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英文文獻
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[19] Wittenberg Moerman, Regina. "The impact of information asymmetry on debt pricing and maturity." Available at SSRN 1152863 (2009).
其他參考資料
玉山銀行網站
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指導教授 郭南廷(Nan-ting Kuo) 審核日期 2015-6-24 推文 facebook plurk twitter funp google live udn HD myshare reddit netvibes friend youpush delicious baidu 網路書籤 Google bookmarks del.icio.us hemidemi myshare