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題名 應計基礎與現金流量基礎預測現金流量能力之研究
作者 張育琳
貢獻者 鄭丁旺
張育琳
日期 1991
1990
上傳時間 2-May-2016 17:02:12 (UTC+8)
摘要 近年來，由於企業及法律環境日漸複雜，應計會計基礎下所得到之淨利及每股盈餘不足以適切地評估企業各種活動的績效，造成重新肯定現金流量價值的趨勢。本研究乃針對三方面進行研究:
參考文獻 (一)中文文獻
1.顏月珠 民國76年 商用統計學 三民書局。
2.洪惠玲 民國76年 營業現金流量對企業失敗預測能力之研究 政治大學未出版碩士論文。
3.詹茂焜 民國76年 現金流量預測理論與實証之研究 天一圖書公司。
4.財務會計準則公報第十七號--現金流量表 民國78 年。

(二)英文文獻
1.Accounting Principles Board.1963. The Statement of Source and Application of Funds .Opinion NO.3. (New York: American Institute Certified Public Accountants).
2.????????? ?_______. 1971. Reporting Changes in Financial Position. Opinion NO. 19.(New York: American Institute of Certified Public Accountants).
3.Beaver William H.1968. Financial Ratios as Predictors of Failure. Journal of Accounting Research. Supplement: 71-111.
*4. _______.and Landsman, Wayne R.1983. Incremental Information of Statement 33 Disclosures. Standford,Conn:FASB.
5.Berenson,Mark L., David M. Levine., and Matthew Goldstein.1983. Intermediate Statistical Methods and Applications -- A Computer Package Approach. Prentice-Hall, Inc. Englewood Cliffs, N.J.
*6.Bowen,R.M.,D.Burgstahler. ,and L. A.Delay.1985. Empirical Evidence on the Pelationships Between Earnings, Cash Flow, and Cash Flow Surrogates. Unpublished Working Paper. University of Washington (June).
7. 1986. Evidence on the Relationships Between Earnings and Various Measures of Cash Flows. Accounting Review (October): 713-725.
*8.Brooks,John E.1981. An Empirical Investigation of the Usefulness of Earnings in Predicting Future Enterprise Cash Flows .Ph.D. Dissertation. Michigan State University.
9.Cody,R.P., and Jeffrey K. Smith.1985. Applied Statistics and the SAS Programming Language. North-Holland.
*10.Costigan, Michael Lawrence.1985. The Marginal Predictive Ability of Accrual Accounting Information with Respect to Future Cash Flows from Operations. Ph.D.Dissertation. Saint Louis University.
11.Coughlan, J.W. 1960. Constrast Between Financial Statement and Discounted-Cash-Flow Methods of Comparing Projects. NAA Bulletin (lune):5-17.
*12._______ .1964. Funds and Income. NAA Bulletin (September):23-24.
*13.Dearden J., and J. Shank.1975. Financial Accounting and Reporting. Englewood Cliffs, N,J: Prentice-Hall,Co.,: 49.
*14.Drtina,Ralph E. and Janes A. Largay III.1985. "Reporting Cash Flow and Estimating Distributable Funds: Source Preliminary Results. American Business Review (June):53-62.
*15.Espahbodi,H. 1981. An Empirical Investigation into the Information Needs of Financial Statement Users: Evaluation of Alternative Accounting Measures in the Prediction of Cash Flow.Ph.D. Dissertation. University of Alabama.
16.Ferrara,W.L. 1981. A Cash Flow Model for the Future. Management Accounting (June):12-17.
17.Financial Accounting Standards Board.1978. Objectives of Financial Reporting by Business Enterprises. Statement of Financial Accounting Concept NO.1. Stanford,Conn.
*18.________ .1980. Reporting Funds Flow, Liquidity, and Financial Flexibility. Discussion Memorandum. Stanford,Conn.
*19.________ .1981. Reporting Income, Cash Flows, and Financial Position of Business Enterprises. Exposure Draft. Stanford, Conn.
20._________ .1984. Recognition and Measurement in Financial Statement of Business Enterprises. SFAC NO.5. Stanford, Conn.
*21. 1986. Financial Reporting and Changing prices. Exposure Draft. Stanford, Conn.
*22. .1986. Statement of Cash Flows. Exposure Draft. Stanford Conn.
23._________ .1987. Statement of Cash Flows. Statement NO.95. Stanford, Conn.
*24.Fisher,John Herbert.1980. New Income as an Indicator of Future Net Inflows from Operations. Ph.D. Dissertation. University of Kansas.
25.Franz,David Paul.1986. The Information Content of Cash Flow Measures: An Empirical Analysis. Ph.D. Dissertation. Pennsylvania State University.
26.Gaharan, Catherine Innes Green.1988. A Comparision of the Effectiveness of the Operating Funds Flow Measures of Cash, Net Quick Assets,and Working Capital in Predicting Future Cash Flow. Ph.D.Dissertation. The Luisiana State University and Agricultural and Mechanical College.
27.Gibbons,Jean Dickinson.1976.Norparametric Methods for Quantitative Analysis.
28.Gombola,Michael J.,and J. Edward Ketz.1981.Alternative Measures of Cash Flow:Part II .Cash Flow(November):39 -42.
29._____1983.A Note on Cash Flow and Classification Patterns of Financial Ratios. Accounting Review(January):105-114.
30._____ .1983.A Caveat on Measuring Cash Flow and Solvency. Financial Analysis Journal (September-October):66-72.
*31.Green,Richard. 1981.Are More Chryslers in the Offering? Forbes ( February): 69-73.
32.Greenberg,Robert R. ,Gleen L.Johnson., and K.Rarnesh.1986. Earnings Versus Cash Flow as a Predictor of Future Cash Flow Measures. Journal of Accounting, Auditing, and Finance (Fall) :266-277 .
*33.Habib,Abo-E1-Yazeed.1983. The Theretical and Empirical Investigation of a Cash Flow Accounting System. Ph.D. Dissertation. North Texas State University.
*34.Heath, L. C. 1978. Financial Reporting and the Evaluation of Solvency. Accounting Research Monograph NO.3. (New York:AICPA).
35._______.,and Paul Rosenfield.1979. Solvency: The forgotten half of financial reporting. Journal of Accountancy (January):48-54.
*36.Icerman,Joe D.1977. The Prediction of Corporate Cash Flows: An Analysis of Relevant Models and Presently Available Financial Statement Information. Ph.D. Dissertation. University of North Carolina at Chapel Hill
37.Ijiri,Y. 1978. Cash Flow Accounting and It’s Structure. Journal of Accounting, Auditing and Finance (Summer):342-343.
38._______ . 1980. Recovery Rate and Cash Flow Accounting. Financial Executive (March):54-60.
39.Ketz, J. Edward., and Kochanek, Kichard F. 1982. Cash Flow: Assessing A Company`s Real Financial Health. Financial Executive( July) :34-40 .
40.Khumawala, Saleha B. 1978. Time Series Properties and Predictive Ability of Quarterly Cash Flows: an Empirical Investigation. Ph.D. Dissertation University of North Carolina at Chapel Hill.
41.________ .,and Polhemus,Neit W., and Liao, Woody M. 1981.The Predictability of Quarterly Cash Flows. Journal of Business Finance and Accounting (Winter):493-581.
42.Kwon,Young K. 1989. Accrual Versus Cash-Basis Accounting Methods :An Agency - Theoretic Comparision. Journal of Accounting and Public Policy :267-281.
43.Largay III,James A., and Clyde P. Stickney.1980. Cash Flow, Ratios Analysis and the W.T.Grant Bankruptcy. Financial Analysis Journal (July-August):51-54.
44.Lawson, G. H. 1985. The Measurement of Coperate Performance on a Cash Flow Basis: A Reply to Ms. Egginton. Accounting and Business Research (Spring):99-108.
45.Lee, T. A. 1981. Support for Cash Flow Accounting. The Accountant`s Magazine (May):146.
46.________ .1982. Cash Flow Accounting and the Allocation Problem. Journal of Business Finance and Accounting (Autumn):341-352.
47.________.1985. Cash Flow Accounting, Profit and Performance Measurement : A Response to a Challenge. Accounting and Business Research (Spring):93-97.
48.Lev, B., and J.A. Ohlson. 1982. Market-Based Empirical Research in Accounting: A Review, Interpretation, and Extension. Journal of Accounting Research , Supplement:249-322.
*49.Mason,Perry. 1961. Cash Flow Analysis and the Funds Statement. ARS. NO.2. (New York: AICPA).
*50.Means,Kathryn M. 1979. An Empirical Investigation into the Predictive Ability of Cash Flows From Operations Using Replacement Cost Data. Ph.D. Dissertation. Georgia State University.
51.Mohammad, Saleh AI-Tassan.1983. Cash Flow Prediction-- A Comparision of Historical Costs and Constant Dollar Accounting Information. Ph.D. Dissertation. University of Missouri-Columbia.
52. Murdoch, Brock., and Krause ,Paul. 1989. An Empirical Investigation of the Predictive Power of Accrual and Cash Flow Data In Forecasting Operating Cash Flow. Akron Business and Economic Review Vol.20. NO.3. (Fall):100-113.
53.Pinches,K.A.Mingo., and J.K.Caruthers. 1973. The Stability of Financial Patterns in Industrial Organizations. Journal of Finance (May):389-396.
*54.Rice,S.A.1947.Useof Accounting Data In Economics and Statistics. in Challenges to the Accounting Profession, AICPA.
55.Ronen,Joshua., and Sorter, George H.? 1972. Relevant Accounting. Journal of Business 45 (April):258-282.
*56.Rosenberg,J.M.1982. Directory of Banking and Finance. (New York: John Wiley and Sons):348.
57.Siegel,Sidney.1956.Norparametric Statistics-- For The Behavioral Sciences. McGRAW-HILL Book Company.
58.Staubus,George J.1966. Alternative Asset Flow Concepts. Accounting Review (July):397-412.
59.Sunder,S.1976. Properties of Accounting Numbers Under Full and Successful-Effort Costing in the Petroleum Industry. Accounting Review (January):1-18.
60.Thode,Stephen F., Ralph E.Drtina., and James A. Largay III.1986. Operating Cash Flows: A Growing Need for Separate Reporting. Journal of Accounting, Auditing, and Finance (Winter):46-61.
61.Thomas,A.L. 1963. The Allocation Problem in Financial Accounting Theory. Studies in Accounting Research NO.3. American accounting Association.
*62._______ .1969. The Allocation Problem in Financial Accounting theory. SAR NO.3. AAA.
63.Thomas,Barlara.1982. Reporting Cash Flow Information. Journal of Accountancy (November):98-103.
64.________ .1983. Depreciation and Cash Flow Reporting: A Viewpoint. Financial Executive (January):20-24.
*65.Vatter, W. J.1963. Operating Confusion in Accounting Two Reports or One. Journal of Business (July):290-301.
66 .Waldron, Marilyn A.1988. A Comarative Analysis of Accrual and Cash Basis Accounting in Predictive Cash Flows From Operation in the OiI and Gas Industry. Ph.D. Dissertation. College of Administration and Business Luisiana Tech-University.
*67.Wilson.1985. The Incremental Information Content of Accruals and Cash Flows After Controlling for Earnings . Ph.D. Dissertation.
*轉載自其他文獻
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002005070
資料類型 thesis
dc.contributor.advisor 鄭丁旺zh_TW
dc.contributor.author (Authors) 張育琳zh_TW
dc.creator (作者) 張育琳zh_TW
dc.date (日期) 1991en_US
dc.date (日期) 1990en_US
dc.date.accessioned 2-May-2016 17:02:12 (UTC+8)-
dc.date.available 2-May-2016 17:02:12 (UTC+8)-
dc.date.issued (上傳時間) 2-May-2016 17:02:12 (UTC+8)-
dc.identifier (Other Identifiers) B2002005070en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89627-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.abstract (摘要) 近年來，由於企業及法律環境日漸複雜，應計會計基礎下所得到之淨利及每股盈餘不足以適切地評估企業各種活動的績效，造成重新肯定現金流量價值的趨勢。本研究乃針對三方面進行研究:zh_TW
dc.description.tableofcontents 第一章 緒論 --------------------- 1
第一節 研究動機及研究目的---------------------1
第二節 研究問題---------------------2
第三節 研究方法---------------------3
第四節 論文結構---------------------3
第二章 現金流量觀念之發展---------------------5
第一節 現金流量會計之發展---------------------5
第二節 會計權威機構對現金流量之討論---------------------9
第三節 現金流量與預測之重要性---------------------24
第三章 文獻探討---------------------29
第一節 現金流量與其他會計數據相關性之比較---------------------29
第二節 預測未來現金流量之研究---------------------36
第四章 研究方法---------------------64
第一節 研究設計及觀念架構---------------------64
第二節 研究假設之建立---------------------66
第三節 變數之衡量與模式之選用---------------------69
第四節 資料蒐集---------------------75
第五節 統計檢定--------------------- 78
第五章 實證結果與分析---------------------82
第一節 來自營業之現金流量由其他會計數據取代之適當性---------------------82
第二節 應計基礎及現金流量基礎資料預測未來現金流量能力之比較---------------------85
第三節 各產業別之最佳現金流量預測變數---------------------90
第六章 結論與建議---------------------103
第一節 結論---------------------103
第二節 研究限制---------------------104
第三節 建議---------------------105
參考文獻---------------------106		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005070en_US
dc.title (題名) 應計基礎與現金流量基礎預測現金流量能力之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) (一)中文文獻
1.顏月珠 民國76年 商用統計學 三民書局。
2.洪惠玲 民國76年 營業現金流量對企業失敗預測能力之研究 政治大學未出版碩士論文。
3.詹茂焜 民國76年 現金流量預測理論與實証之研究 天一圖書公司。
4.財務會計準則公報第十七號--現金流量表 民國78 年。

(二)英文文獻
1.Accounting Principles Board.1963. The Statement of Source and Application of Funds .Opinion NO.3. (New York: American Institute Certified Public Accountants).
2.????????? ?_______. 1971. Reporting Changes in Financial Position. Opinion NO. 19.(New York: American Institute of Certified Public Accountants).
3.Beaver William H.1968. Financial Ratios as Predictors of Failure. Journal of Accounting Research. Supplement: 71-111.
*4. _______.and Landsman, Wayne R.1983. Incremental Information of Statement 33 Disclosures. Standford,Conn:FASB.
5.Berenson,Mark L., David M. Levine., and Matthew Goldstein.1983. Intermediate Statistical Methods and Applications -- A Computer Package Approach. Prentice-Hall, Inc. Englewood Cliffs, N.J.
*6.Bowen,R.M.,D.Burgstahler. ,and L. A.Delay.1985. Empirical Evidence on the Pelationships Between Earnings, Cash Flow, and Cash Flow Surrogates. Unpublished Working Paper. University of Washington (June).
7. 1986. Evidence on the Relationships Between Earnings and Various Measures of Cash Flows. Accounting Review (October): 713-725.
*8.Brooks,John E.1981. An Empirical Investigation of the Usefulness of Earnings in Predicting Future Enterprise Cash Flows .Ph.D. Dissertation. Michigan State University.
9.Cody,R.P., and Jeffrey K. Smith.1985. Applied Statistics and the SAS Programming Language. North-Holland.
*10.Costigan, Michael Lawrence.1985. The Marginal Predictive Ability of Accrual Accounting Information with Respect to Future Cash Flows from Operations. Ph.D.Dissertation. Saint Louis University.
11.Coughlan, J.W. 1960. Constrast Between Financial Statement and Discounted-Cash-Flow Methods of Comparing Projects. NAA Bulletin (lune):5-17.
*12._______ .1964. Funds and Income. NAA Bulletin (September):23-24.
*13.Dearden J., and J. Shank.1975. Financial Accounting and Reporting. Englewood Cliffs, N,J: Prentice-Hall,Co.,: 49.
*14.Drtina,Ralph E. and Janes A. Largay III.1985. "Reporting Cash Flow and Estimating Distributable Funds: Source Preliminary Results. American Business Review (June):53-62.
*15.Espahbodi,H. 1981. An Empirical Investigation into the Information Needs of Financial Statement Users: Evaluation of Alternative Accounting Measures in the Prediction of Cash Flow.Ph.D. Dissertation. University of Alabama.
16.Ferrara,W.L. 1981. A Cash Flow Model for the Future. Management Accounting (June):12-17.
17.Financial Accounting Standards Board.1978. Objectives of Financial Reporting by Business Enterprises. Statement of Financial Accounting Concept NO.1. Stanford,Conn.
*18.________ .1980. Reporting Funds Flow, Liquidity, and Financial Flexibility. Discussion Memorandum. Stanford,Conn.
*19.________ .1981. Reporting Income, Cash Flows, and Financial Position of Business Enterprises. Exposure Draft. Stanford, Conn.
20._________ .1984. Recognition and Measurement in Financial Statement of Business Enterprises. SFAC NO.5. Stanford, Conn.
*21. 1986. Financial Reporting and Changing prices. Exposure Draft. Stanford, Conn.
*22. .1986. Statement of Cash Flows. Exposure Draft. Stanford Conn.
23._________ .1987. Statement of Cash Flows. Statement NO.95. Stanford, Conn.
*24.Fisher,John Herbert.1980. New Income as an Indicator of Future Net Inflows from Operations. Ph.D. Dissertation. University of Kansas.
25.Franz,David Paul.1986. The Information Content of Cash Flow Measures: An Empirical Analysis. Ph.D. Dissertation. Pennsylvania State University.
26.Gaharan, Catherine Innes Green.1988. A Comparision of the Effectiveness of the Operating Funds Flow Measures of Cash, Net Quick Assets,and Working Capital in Predicting Future Cash Flow. Ph.D.Dissertation. The Luisiana State University and Agricultural and Mechanical College.
27.Gibbons,Jean Dickinson.1976.Norparametric Methods for Quantitative Analysis.
28.Gombola,Michael J.,and J. Edward Ketz.1981.Alternative Measures of Cash Flow:Part II .Cash Flow(November):39 -42.
29._____1983.A Note on Cash Flow and Classification Patterns of Financial Ratios. Accounting Review(January):105-114.
30._____ .1983.A Caveat on Measuring Cash Flow and Solvency. Financial Analysis Journal (September-October):66-72.
*31.Green,Richard. 1981.Are More Chryslers in the Offering? Forbes ( February): 69-73.
32.Greenberg,Robert R. ,Gleen L.Johnson., and K.Rarnesh.1986. Earnings Versus Cash Flow as a Predictor of Future Cash Flow Measures. Journal of Accounting, Auditing, and Finance (Fall) :266-277 .
*33.Habib,Abo-E1-Yazeed.1983. The Theretical and Empirical Investigation of a Cash Flow Accounting System. Ph.D. Dissertation. North Texas State University.
*34.Heath, L. C. 1978. Financial Reporting and the Evaluation of Solvency. Accounting Research Monograph NO.3. (New York:AICPA).
35._______.,and Paul Rosenfield.1979. Solvency: The forgotten half of financial reporting. Journal of Accountancy (January):48-54.
*36.Icerman,Joe D.1977. The Prediction of Corporate Cash Flows: An Analysis of Relevant Models and Presently Available Financial Statement Information. Ph.D. Dissertation. University of North Carolina at Chapel Hill
37.Ijiri,Y. 1978. Cash Flow Accounting and It’s Structure. Journal of Accounting, Auditing and Finance (Summer):342-343.
38._______ . 1980. Recovery Rate and Cash Flow Accounting. Financial Executive (March):54-60.
39.Ketz, J. Edward., and Kochanek, Kichard F. 1982. Cash Flow: Assessing A Company`s Real Financial Health. Financial Executive( July) :34-40 .
40.Khumawala, Saleha B. 1978. Time Series Properties and Predictive Ability of Quarterly Cash Flows: an Empirical Investigation. Ph.D. Dissertation University of North Carolina at Chapel Hill.
41.________ .,and Polhemus,Neit W., and Liao, Woody M. 1981.The Predictability of Quarterly Cash Flows. Journal of Business Finance and Accounting (Winter):493-581.
42.Kwon,Young K. 1989. Accrual Versus Cash-Basis Accounting Methods :An Agency - Theoretic Comparision. Journal of Accounting and Public Policy :267-281.
43.Largay III,James A., and Clyde P. Stickney.1980. Cash Flow, Ratios Analysis and the W.T.Grant Bankruptcy. Financial Analysis Journal (July-August):51-54.
44.Lawson, G. H. 1985. The Measurement of Coperate Performance on a Cash Flow Basis: A Reply to Ms. Egginton. Accounting and Business Research (Spring):99-108.
45.Lee, T. A. 1981. Support for Cash Flow Accounting. The Accountant`s Magazine (May):146.
46.________ .1982. Cash Flow Accounting and the Allocation Problem. Journal of Business Finance and Accounting (Autumn):341-352.
47.________.1985. Cash Flow Accounting, Profit and Performance Measurement : A Response to a Challenge. Accounting and Business Research (Spring):93-97.
48.Lev, B., and J.A. Ohlson. 1982. Market-Based Empirical Research in Accounting: A Review, Interpretation, and Extension. Journal of Accounting Research , Supplement:249-322.
*49.Mason,Perry. 1961. Cash Flow Analysis and the Funds Statement. ARS. NO.2. (New York: AICPA).
*50.Means,Kathryn M. 1979. An Empirical Investigation into the Predictive Ability of Cash Flows From Operations Using Replacement Cost Data. Ph.D. Dissertation. Georgia State University.
51.Mohammad, Saleh AI-Tassan.1983. Cash Flow Prediction-- A Comparision of Historical Costs and Constant Dollar Accounting Information. Ph.D. Dissertation. University of Missouri-Columbia.
52. Murdoch, Brock., and Krause ,Paul. 1989. An Empirical Investigation of the Predictive Power of Accrual and Cash Flow Data In Forecasting Operating Cash Flow. Akron Business and Economic Review Vol.20. NO.3. (Fall):100-113.
53.Pinches,K.A.Mingo., and J.K.Caruthers. 1973. The Stability of Financial Patterns in Industrial Organizations. Journal of Finance (May):389-396.
*54.Rice,S.A.1947.Useof Accounting Data In Economics and Statistics. in Challenges to the Accounting Profession, AICPA.
55.Ronen,Joshua., and Sorter, George H.? 1972. Relevant Accounting. Journal of Business 45 (April):258-282.
*56.Rosenberg,J.M.1982. Directory of Banking and Finance. (New York: John Wiley and Sons):348.
57.Siegel,Sidney.1956.Norparametric Statistics-- For The Behavioral Sciences. McGRAW-HILL Book Company.
58.Staubus,George J.1966. Alternative Asset Flow Concepts. Accounting Review (July):397-412.
59.Sunder,S.1976. Properties of Accounting Numbers Under Full and Successful-Effort Costing in the Petroleum Industry. Accounting Review (January):1-18.
60.Thode,Stephen F., Ralph E.Drtina., and James A. Largay III.1986. Operating Cash Flows: A Growing Need for Separate Reporting. Journal of Accounting, Auditing, and Finance (Winter):46-61.
61.Thomas,A.L. 1963. The Allocation Problem in Financial Accounting Theory. Studies in Accounting Research NO.3. American accounting Association.
*62._______ .1969. The Allocation Problem in Financial Accounting theory. SAR NO.3. AAA.
63.Thomas,Barlara.1982. Reporting Cash Flow Information. Journal of Accountancy (November):98-103.
64.________ .1983. Depreciation and Cash Flow Reporting: A Viewpoint. Financial Executive (January):20-24.
*65.Vatter, W. J.1963. Operating Confusion in Accounting Two Reports or One. Journal of Business (July):290-301.
66 .Waldron, Marilyn A.1988. A Comarative Analysis of Accrual and Cash Basis Accounting in Predictive Cash Flows From Operation in the OiI and Gas Industry. Ph.D. Dissertation. College of Administration and Business Luisiana Tech-University.
*67.Wilson.1985. The Incremental Information Content of Accruals and Cash Flows After Controlling for Earnings . Ph.D. Dissertation.
*轉載自其他文獻		zh_TW