博碩士論文 103430015 詳細資訊




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姓名 黃雅琳(Ya-Lin Huang)  查詢紙本館藏   畢業系所 會計研究所
論文名稱 財務報表重編與會計穩健性
(Financial Report Restatements and Accounting Conservatism)
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摘要(中) 本文首先依循Basu(1997)實證模型為基礎,接著將此實證模型做一些變化。本研究使用台灣自2006年至2014年上市櫃公司為樣本,採用配對樣本法及迴歸探討財務報表重編與會計穩健性之關聯性。實證結果發現重編公司相較於未重編公司的會計穩健程度較大,且證管會強制重編公司相較於其他未發生及已發生財報重編公司的盈餘穩健程度亦較大。最後,將未強制重編公司與證管會強制重編公司做比較,發現證管會強制重編公司相較於未強制重編公司擁有更高的會計穩健性。
本研究提供台灣上市櫃公司有關財務報表重編與會計穩健性關聯之證據,可做為未來研究者探討之基礎。
摘要(英) First, the author followed Basu (1997) empirical model, then did some changes on it. The author studied the firms from 2006 to 2014 in Taiwan stock market, and used a matched-sample and regression analysis to investigate the relevance between financial restatement and accounting conservatism. The empirical results showed that accounting conservatism was positively related to the restatement firms, and the firms which Securities & Futures Institute requested the restatement also had positively related to accounting conservatism. Finally, we found the firms which Securities & Futures Institute requested the restatement tended to have more accounting conservatism than the other firms.
The results provided evidences on the relevance between financial restatement and accounting conservatism. They can also be used as the basis to study further for researchers.
關鍵字(中) ★ 會計穩健性
★ 財務報表重編
★ 自行重編
★ 強制重編
關鍵字(英) ★ Accounting conservatism
★ Financial restatement
★ Voluntary restatement
★ Securities & Futures Institute
論文目次 目錄
摘要 i
ABSTRACT ii
誌謝辭 iii
目錄 iv
表目錄 vi
第一章、緒論 1
1-1 研究背景、動機 1
1-2 研究架構 4
第二章、文獻探討與假說發展 5
2-1 財務報表重編原因與影響 5
2-2 會計穩健性 6
2-3 財務報表重編與會計穩健性 7
第三章、研究設計 9
3-1 資料來源與樣本選取 9
3-1-1 財務報表重編公司樣本 10
3-1-2 配對樣本 12
3-2 會計穩健性的衡量 12
3-3 實證模型 14
第四章、實證結果 16
4-1 敘述性統計分析 16
4-2 實證結果分析 19
4-2-1 原始模型迴歸結果 19
4-2-2 重編公司與未重編公司會計穩健性比較 19
4-2-3 強制重編公司與其他未發生及已發生財報重編公司會計穩健性比較 19
4-2-4 未強制重編公司與強制重編公司會計穩健性比較 20
第五章、結論 26
參考文獻 27
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指導教授 王曉雯(Hsiao-Wen Wang) 審核日期 2016-8-16
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