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姓名 許德儀(Te-yi Hsu) 查詢紙本館藏 畢業系所 會計研究所 論文名稱 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)相關論文 檔案 [Endnote RIS 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。摘要(英) 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.關鍵字(中) ★ 合併報表
★ 母公司財務報表
★ 盈餘持續性
★ 關係人交易關鍵字(英) ★ consolidated financial statement
★ parent’s financial statement
★ earnings persistence
★ related party transactions論文目次 中文摘要 ................................................................. i
英文摘要 ................................................................ ii
圖目錄 .................................................................. iv
表目錄 .................................................................. iv
一.前言 .................................................................. 1
1-1 研究背景與動機 .................................................... 1
1-2 研究目的 .......................................................... 3
1-3 研究架構 .......................................................... 4
二.文獻回顧與研究問題探討 ................................................ 6
2-1 合併報表與母公司報表之相關議題 .................................... 6
2-1-1 合併報表之相關規定及影響 ........................................ 6
2-1-2 合併報表與母公司報表之比較 ...................................... 6
2-1-3 集團企業之關係人交易 ........................................ 8
2-2 盈餘持續性之相關文獻 ............................................. 10
三.研究方法 ............................................................. 13
3-1 研究期間、樣本選取與資料來源 ..................................... 13
3-2 變數衡量與實證模型 ............................................... 13
3-2-1 合併報表與母公司個別報表之資訊差異 ......................... 13
3-2-2 盈餘持續性 ................................................. 14
3-3 研究方法 ......................................................... 17
3-3-1 敘述性統計分析 ............................................. 17
3-3-2 迴歸分析 ................................................... 17
四.實證結果與分析 ....................................................... 18
4-1 敘述性統計分析 ................................................... 18
4-2 相關係數 ......................................................... 19
4-3 迴歸分析 ......................................................... 22
五.結論與建議 ........................................................... 29
5-1 研究結論與貢獻 ................................................... 29
5-2 研究限制與建議 ................................................... 30
參考文獻 ................................................................ 31參考文獻 參考文獻一、中文部分：[1]方偉廉. "子公司負債與母公司財務風險, 股權市值及系統風險之關聯性: 合併財務報表資訊價值之探討." 臺灣大學會計學研究所學位論文 (2009): 1-107.[2]王詩韻. "以投資損益論合併報表與母公司報表之相對資訊內涵." 成功大學會計學系學位論文 (2003): 1-82.
39 [3]李進宏. "合併報表與母公司財務報表差異對投資人之影響. "中央大學財務金融學研究所學位論文(2009):1-51.[4]李淑華; 蔡彥卿. "合併財務報表規範, 盈餘組成份子持續性及股市理性定價之研究. "證券市場發展季刊23.1(2011): 0-0.[5]吳馥羽. "我國財會公報第七號修訂合併財務報表編製個體適用狀況與盈餘持續性之研究." 臺北大學會計學系學位論文 (2013): 1-118.[6]金融聯合徵信，第十九期，IFRSs對中小企業融資的未來可能影響—從合併報表的角度分析. [7]陳瑩珊. "企業合併報表地位對其價值攸關性之影響." 成功大學會計學系學位論文(2006): 1-68.[8]劉志明."交易量面之合併報表資訊內涵研究."國立台灣大學會計研究所碩士論文(1994). [9]蔡宗佑. "半年度合併財務報表之增額資訊內涵與價值攸關性研究." 成功大學會計學系學位論文 (2012): 1-128.[10]蘇軒慧. "以財務危機模式探討合併報表及個別報表併存之必要性. "Diss. 撰者(2005).[11]蘇煥文. "關係企業合併財務報表, 合併財務報表與母公司財務報表之盈餘組成成份資訊內涵研究. "東吳大學會計學系未出版碩士論文(2000).二、英文部分：
40 [1]Atwood, T. J., Michael S. Drake, and Linda A. Myers. "Book-tax conformity, earnings persistence and the association between earnings and future cash flows." Journal of Accounting and Economics 50.1 (2010): 111-125.[2]Chang, S. J., and Hong, J. 2000. "Economic performance of group-affiliated companies in Korea: Intragroup resource sharing and internal business transactions. "Academy of Management Journal, 43(3): 429-448. [3]Chen, Jean Jinghan, Peng Cheng, and Xinrong Xiao. "Related party transactions as a source of earnings management." Applied Financial Economics 21.3 (2011): 165-181.[4]Claessens, Stijn, Simeon Djankov, and Larry HP Lang. "The separation of ownership and control in East Asian corporations." Journal of financial Economics 58.1 (2000): 81-112.[5]D’aveni, R., and Ravenscraft, D. 1994. "Economies of intergration versus bureaucracy costs: Does vertical integration improve performance? "Academy of Management Journal, 37(5): 1167-1206. [6]Dechow, Patricia, Weili Ge, and Catherine Schrand. "Understanding earnings quality: A Review of the proxies, their determinants and their consequences." Journal of Accounting and Economics 50.2 (2010): 344-401.[7]Francis, Jere R. "Debt reporting by parent companies: Parent‐only versus consolidated statements." Journal of Business Finance & Accounting 13.3 (1986): 393-403.[8]Haw, In‐Mu, et al. "Market consequences of earnings management in response to security regulations in China*." Contemporary Accounting Research 22.1 (2005): 95-140.[9]Jian, Ming, and Tak Jun Wong. "Propping through related party transactions." Review of Accounting Studies 15.1 (2010): 70-105.[10]Kim, H., and Hoskisson, R. "Japanese governance systems: A critical review. "Advances
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