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。;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.
