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題名 內部控制品質與會計穩健性之關聯:以中國證券市場為證據
The Association between Internal Control Quality and Accounting Conservatism:Evidence from China Market
作者 黃郁涵
貢獻者 梁嘉紋
黃郁涵
關鍵詞 會計穩健性
內部控制
盈餘/報酬迴歸模型
Conservatism
Internal control
Basu model
G_SCORE
C_SCORE
日期 2013
上傳時間 25-Aug-2014 15:15:05 (UTC+8)
摘要 直到2010年中國大陸才有一套較完整的內部控制相關規範，近年來有關中國企業內部控制相關的議題也受到很多重視。中國市場是近年來很受重視的市場，然而我們對於蓬勃發展的中國市場是否具有會計穩健性，以及中國企業的盈餘品質等特性卻不甚瞭解。因此，本研究以中國市場為研究對象，探討企業內部控制品質的好壞是否影響企業的會計穩健性。本研究之實證結果發現，中國市場整體而言雖具有會計穩健性，然而企業內部控制品質的好壞與企業穩健性之間不具有統計上之顯著關聯性，顯示中國企業的內部控制品質的提升無法有效提升企業的會計穩健性，無法使管理者更快速的認列壞消息。
The laws and regulations of internal control in China aren’t developed so complete and detailed until 2010. The issues about internal control of those companies in China receive much attention in these years. People gradually pay attention to China market, but little is known about the earnings characteristics of China market, such as accounting conservatism and earnings quality.
Consequently, this research focuses on whether the internal control quality of those companies in China affects accounting conservatism of theirs. The empirical research finds that China market has the characteristic of accounting conservatism in general, but the association between the internal control quality and accounting conservatism is not statistically significant. The results do not support that those companies in China which have better internal control quality enhance their managers using accounting conservatism to recognize bad news more timely.
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描述 碩士
國立政治大學
會計研究所
100353029
102
資料來源 http://thesis.lib.nccu.edu.tw/record/#G1003530291
資料類型 thesis
dc.contributor.advisor 梁嘉紋zh_TW
dc.contributor.author (Authors) 黃郁涵zh_TW
dc.creator (作者) 黃郁涵zh_TW
dc.date (日期) 2013en_US
dc.date.accessioned 25-Aug-2014 15:15:05 (UTC+8)-
dc.date.available 25-Aug-2014 15:15:05 (UTC+8)-
dc.date.issued (上傳時間) 25-Aug-2014 15:15:05 (UTC+8)-
dc.identifier (Other Identifiers) G1003530291en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/69188-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計研究所zh_TW
dc.description (描述) 100353029zh_TW
dc.description (描述) 102zh_TW
dc.description.abstract (摘要) 直到2010年中國大陸才有一套較完整的內部控制相關規範，近年來有關中國企業內部控制相關的議題也受到很多重視。中國市場是近年來很受重視的市場，然而我們對於蓬勃發展的中國市場是否具有會計穩健性，以及中國企業的盈餘品質等特性卻不甚瞭解。因此，本研究以中國市場為研究對象，探討企業內部控制品質的好壞是否影響企業的會計穩健性。本研究之實證結果發現，中國市場整體而言雖具有會計穩健性，然而企業內部控制品質的好壞與企業穩健性之間不具有統計上之顯著關聯性，顯示中國企業的內部控制品質的提升無法有效提升企業的會計穩健性，無法使管理者更快速的認列壞消息。zh_TW
dc.description.abstract (摘要) The laws and regulations of internal control in China aren’t developed so complete and detailed until 2010. The issues about internal control of those companies in China receive much attention in these years. People gradually pay attention to China market, but little is known about the earnings characteristics of China market, such as accounting conservatism and earnings quality.
Consequently, this research focuses on whether the internal control quality of those companies in China affects accounting conservatism of theirs. The empirical research finds that China market has the characteristic of accounting conservatism in general, but the association between the internal control quality and accounting conservatism is not statistically significant. The results do not support that those companies in China which have better internal control quality enhance their managers using accounting conservatism to recognize bad news more timely.		en_US
dc.description.tableofcontents 第一章　緒論 1
第一節 研究動機與目的 1
第二節 研究問題 5
第二章　文獻探討 6
第一節　內部控制相關文獻 6
第二節　穩健原則相關文獻 9
第三節　內部控制與盈餘品質之關聯 15
第四節　內部控制與穩健原則之關聯 16
第三章　研究方法 17
第一節　研究假說 17
第二節　變數衡量 18
第三節　資料來源與處理 21
第四章　實證結果與分析 23
第一章　敘述性統計 23
第二節　迴歸分析 26
第三節　敏感性分析 30
第四節　額外測試 34
第五章　結論與建議 38
參考文獻 40		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G1003530291en_US
dc.subject (關鍵詞) 會計穩健性zh_TW
dc.subject (關鍵詞) 內部控制zh_TW
dc.subject (關鍵詞) 盈餘/報酬迴歸模型zh_TW
dc.subject (關鍵詞) Conservatismen_US
dc.subject (關鍵詞) Internal controlen_US
dc.subject (關鍵詞) Basu modelen_US
dc.subject (關鍵詞) G_SCOREen_US
dc.subject (關鍵詞) C_SCOREen_US
dc.title (題名) 內部控制品質與會計穩健性之關聯:以中國證券市場為證據zh_TW
dc.title (題名) The Association between Internal Control Quality and Accounting Conservatism:Evidence from China Marketen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 王宏、蔣占華、胡為民和趙麗生，2011，中國上市公司內部控制指數研究，人民出版社。
金成隆、陳美惠，2012，高等財務會計研究--理論與實證，滄海書局。
胡為民，2012，中國上市公司內部控制報告(2012)，電子工業出版社。
林佳穎，2006，我國財務報表穩健特性及穩健原則攸關價值之研究，國立成功大學會計學系碩士論文。
郭軒廷，2009，會計穩健與盈餘屬性關係之研究，國立成功大學會計學系碩士論文。
陳建佑，2009，會計穩健與公司治理之研究:聯立方程式法之應用，國立成功大學會計學系碩士論文。
王貞靜、潘虹華和戚務君，2012，以C-Score衡量會計穩健性在臺灣的適用性，會計審計論叢2 (2): 1-31。
于忠泊和田高良，2009，內部控制評價報告真的有用嗎？--基於會計信息質量、資源配置效率視角的研究，山西財經大學學報31 (10): 110-118。
毛新述和戴德明，2009，會計制度改革、盈餘穩健性與盈餘管理，會計研究12:38-46。
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