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題名 我國股票上市公司現金流量表資訊內涵與編製問題之研究
作者 徐景亮
貢獻者 鄭丁旺<br>劉維琪<br>陳隆麒
徐景亮
日期 1992
上傳時間 10-May-2016 18:52:01 (UTC+8)
摘要 論文提要
參考文獻 參考文獻
一、中文部份
1.李祖培，「現金流量表之形成、理論與編製方法」，法商學報，
第24 期，民國七十九年六月出版O
2. 林炯垚，「半強式效率資本市場檢定之實證方法」，管理評論，
民國七十七年七月O
3. 徐景亮，公報解析及實例:財務會計準則公報第十七號現金流量
表，會計研究月刊叢書17 ` 會計研究月刊社，民國八十年八月。
4. 陳隆麒，財務規劃:理論、實際與應用，華泰書局，民國七十九
年二月。
5. 一一一，「自願性資產出售宣布對於股東財富影響的研究」，管
理評論，民國七十六年七月O
6. 陳淑惠，「台灣十大會計師事務所79 年度經營實力比較」，會計
研究月刊，第68 期，民國八十年五月十日出版O
7. 鄭丁旺，中級會計學，第四版，自印，民國八十年出版。
8.公司法，民國七十九年十一月十日總統令公布。
9.證券交易法，民國七十七年一月二十九日總統令公布O
10. 財團法人中華民國會計研究發展基金會，財務會計準則公報第一
號:一般公認會計原則彙編，民國七十三年十月十八日修訂O
1 1.財團法人中華民國會計研究發展基金會，財務會計準則公報第十
七號:現金流量表，民國七十八年十二月二十八日發布O
12. 財團法人中華民國證券市場發展基金會，中華民國證券市場年鑑，八十年版，民國八十年。
13. 財政部證券管理委員會，證券發行人財務報告編製準則，民國八十年五月七日公布。





二、英文部分
1. Ainsworth, P. L., The Information Content of Cash Flow Data:
An Empirical Investigation, Ph. D. Dissertation, The university
of Nebraska, 1988.
2. Allen, G. L., An Empirical Investigation of the Complementary
Value of a Statement of Cash Flows in A Set of Published
Financial Statements, Ph. D Dissertation, North Texas State
University, 1985.
3. American Accounting Association, A Statement of Basic Accounting
Theory, 1966.
4. American Institute of Certified Public Accountants, Accounting
Principles Board, "The Statement of Source and Application
of Funds," Accounting Principles Board Opinion No.3, 1963.
5. Ball, R. and P. Brown, "An Empirical Evaluation of Accounting
Income Numbers, " Journal of Accounting Research,
Autumn 1968.
6. Beaver, W., Financial Reporting : An Accounting Revolution, 2
nd Edition, (New Jersey: Prentice Hall), 1989.
7. , and R. Dukes, "Interperiod Tax Allocation, Earnings
xpectations, and the Behavior of Security Prices," The
Accounting Review, April 1972.
8. Bernard, V. and T. Stober, "The Nature and Amount of Information
in Cash Flows and Accruals," The Accounting Review, October 1989.
9 . Bernstein, L., Financial Statement Analysis: Theory, Application
and Interpretation, (New Jersey: Richard D. Irwin), 1989.
10. Bowen R., D. Burgstahler, and L. Daley, "Evidence on the Relationship
Between Earnings and Various Measures of Cash
Flow," The Accounting Review, October 1986.
11. --- "The Incremental Information Content of Accrual
Versus Cash Flows," The Accounting Review, October, 1987.
12. Brown, S. and J. Warner, "Mearsuring Security Price Performance,"
Journal of Financial Economics, September 1980.
13. "Using Daily Stock Returns: The Case of Event Studies,"
Journal of Financial Economics, March 1985.
14. Casey, C. and N. Bartczark, "Cash Flow - It`s Not the Bottom
Line, " Harvard Business Review, July - August 1984.
15. Caster, A. B., An Empirical Investigation of the Usefulness of
Financial Reporting Information in Predicting Future Cash
Flow, Ph. D Dissertation, The University of Georgia, 1988.
16. Charitou, A. G., The Information Content of Accrual and Cash
Flow Measures: A Cross - Sectional Valuation Study, Ph.
D Dissertation, The Pennsylvania State University, 1986.
17. Copeland, T. E. and J. F. Weston, Financial Theory and Corporate
Policy, (Reading: Addison - Wesley), 1988.
18. De Angelo, L., "Auditor Size and Audit Quality," Journal of
Accounting and Economics, 1981.
19. Dinson, E., "Risk Measurement when Shares are Subject to
Infrequent Trading," Journal of Financial Economics, 1979.
20. Drtina, R. and J. largay, "Pitfalls in Calculating Cash Flow
from Operations," The Accounting Review, April 1985.
21. Dugar, A., The Information Content of the Statement of
Changes in Financial Position, Ph. D Dissertation, Northwestern
University, 1989.
22. Dyckman, T., D. Philbrick, and J. Stephan, "A Comparison of
Event Study Methodologies Using Daily Stock Returns: A
Simulation Apporach," Supplement to Journal of Accounting
Research, 1984.
23. Egginton, D., "In Defense of Profit Measurement: Some
Limitations of Cash Flow and Value Added As Performance
Measures of External Reporting," Accounting and
Business Research, Spring 1984.
24. Englard, B. and P. Goodman, " The Statement of Changes: Past
History and Present Status," Massachusetts CPA Review,
Summer 1986.
25. Ferrara, W., "Accounting for Performance Evaluation and Decision
Making," Managerial Accounting, December 1976.
26. Financial Accounting Standards Board, "Objectives of Financial
Reporting by Business Enterprise, "Statement of Financial
Account Concepts No.1, November 1978.
27. "Recognition and Measurement in Financial Statements
of Business Enterprise," Statement of Financial Account
Concepts No.5, December 1984.
28. "Statement of Cash Flows," Statement of Financial
Account Concepts No.95, December 1987.
29. Foster, G., Financial Statement Analysis (Englewood Cliffs:
Prentice - Hall), 1987.
30. Foster, T. W., D. R. Jenkins, and D. W. Vickrey, "The Incremental
Information Content of the Annual Report,"
Accounting and Business Research, Spring 1986.
31. Franz, D. The Information Content of Cash Flow Measures : An
Empirical Analysis, Ph. D Dissertation. The Pennsylvania
State University, 1986.
32. Gentry, J., P. Newbold, and D. Whitford, "Bankruptcy, Working
Capital and Fund Flow Component," Managerial Finance, March 1984.
33. Giles, R. H., "Cash Flow Accounting for Capital Intensive
Companies," Australian Acwuntant, January – February 1974.
34. Gombola, M. and J. Ketz, "A Note on Cash Flow and Classification
Patterns of Financial Ratios," The Accounting
Review, January 1983.
35. Greenberg, R., G. Johnson, and K. Ramesh, "Earnings Versus
Cash Flow As a Prectictor of Future Cash Flow Measures
" Journal of Accounting, Auditing and Finance, Fall 1986.
36. Howkins, D. F., "Toward An Old Theory of Equity Valuation
," Financial Analysis Journal, November – December 1977.
37. Heath, L. C., "Financial Reporting and the Evaluation of Solvency,
" Accounting Research Monograph 3, American
Institute of Certified Public Accountants, 1978.
38. Hendriksen, E. S., Accounting Theory, 5th ed., (Homewood
Richard D. Irwin), 1982.
39. Ho, S., The Usefulness of Cash Flows Relative to Accrual
Earnings: A Security Valuation Study, Ph. D Dissertation,
Syracus University, 1988.
40. Hong, H., R. S. Kaplan, and G. Mandelker, "Pooling vs.
Purchase: The Effect of Accounting for Mergers on Stock
Purchase, " The Accounting Review, Journal 1978.
41. Ijiri, Y. "Cash Flow Accounting and Its Structure," Journal of
Accounting, Auditing and Finance, Summer 1978.
42.--- "A Simple System of Cash- Flow Accounting," Accounting
for a Simplified Firm Owing Depreciable Assets,
edited by R. R. Sterling and A. L. Thomas (Houston:
Scholar Book Co.), 1979.
43. "Recovery Rate and Cash Flow Accounting," Financial
Executive, March 1980.
44. Jennings, R., "A Note on Interpreting `Incremental Information
Content` " , The Accounting Review, October 1990.
45. Ketz, J. E. and J. A. Largay III, "Reporting Income and Cash
JFlows From Operations," Accounting Horizons, June
1987.
46. Ko, C., "An Emprical Investigation of Audit Market of Publicly-
Traded Companies in Taiwan," NT U Management
Review, Volume 2, No.1, May 1991.
47. Largay, J. and C. Stickney, "Cash Flows, Ratio Analysis and
the W. T. Grant Cornpany Bankruptcy," Financial Analysis
Journal, July- August 1980.
48. Lawson, G. H., "The Rational of Cash Flow Accounting,"
Trends in Managerial and Financial Accounting, 1978.
49. "The Measurement of Corporate Performance on a
Cash-Flow Basis," The International Journal of Accounting.
Fall 1980.
50. "The Measurement of Corporate Performance on a
Cash- Flow Basis: A Reply to Mr. Egginton," Accounting
and Business Research, Spring 1985.
51. , and A. W. Stark, "The Concept of Profit for Fund
Raising," Accounting and Business Reasearch, Winter 1975.
52. Lee, T. A. "A Case for Cash Flow Reporting," Journal of
Business Finance, Summer 1972.
53.--- "The Cash Flow Accounting Alternative for Corporate
Financial Reporting," Trends In Managerial and Financial
Accounting, e~ited by C. Van Dam, Leiden Boston, Social
Science Division, Martinus, Nijhoff, 1978.
54.--- "Cash Flow Accounting and Corporate Financial Reporting,"
Essays in British Accounting Research, edited
by M. Bronwich and A. Hopwood, London Pitman Publishing
Limited, 1981.
55. --- "reporting Cash Flow and Net Realizable Values,"
Accounting and Business Research, Spring 1981.
56.--- "A Survey of Accountants` Opinions on Cash Flow
Reporting," Abacus, December 1981.
57. --- "Cash Flow, Profit and Performance Measurement:
A Simulation to a Challenge," Accounting and Business
Research, Spring 1981.
58. Lin, C. J., "On the Valuation of New Issues," Paper Presen
ted at the Third Conference on Accounting Theory and
Practice, June 1991.
59. Lipe, R., "The Information Contained in the Componercts of
Earnings," Supplement to Journal of Accounting Research,
1986.
60. Livnat, J. and P. Zarowin, "The Incremental Information Content
of Cash- flow Components," Journal of Accounting
and Economics 13, 1990.
61. Lorie, J. H., P. Dodd, and M. H. Kimpton, The Stock Market:
Theories and Evidence, 2nd ed. (Homewood : Richard D.
Irwin), 1985.
62 . M ason, P. " `Cash Flow` Analysis and the Funds Statemen t,
" Accounting Research Study No.2, American Institute of
Certified Public Accountants, 1961.
63. Nikolai, L, and J. D. Bazley, Intermediate Accounting, 4th ed. (
Boston: PWS-Kent Publishing), 1988.
64. Patell, J. and R. Kaplan, "The Information Content of Cash
Flow Data Relative to Annual Earnings," Working paper,
Stanford University, August 1977.
65. Pinches, G., K Mingo, and J. Caruthers, "The Stability of Finan
cial Pattern s in Indus trial Or g aniza tion," Journal 0 f
Finance, May 1973.
66. Pressly, T. R., An Empirical Study of Investor Use of Statement
of Cash Flows Information in Stock Price Prediction Decisions,
Ph. D Dissertation, Kent State University, 1989.
67. Rayburn, J., "The Association of Operating Cash Flow and
Accruals with Security Returns,`" Supplement to Journal of
Accounting Research, 1986.
68. Reilly, F. K., Investment Analysis and Portfoliv Management (
New York: The Dryden Press), 1985.
69. Staubus, G., "The Association of Financial Accounting Variables
With Common Stock Values," The Accounting Review
, Jan uary 1965.
70. Stern, J., "Free Cash Flow as a Measure of Corporate Performance,
" Modern Accountant`s Handbook, edited by J.
D. Edwards and H. A. Black (Homewood: Dow Jones,
Irwin), 1976.
71. Strichek, D., "Analyzing the Quantity and Quality of Cash Flow
for Long- term Borrowing," The Journal of Commercial
Bank Lending, May 1980.
72. Sunder, S., "Relationship Between Accounting Changes and
Stock Prices: Problems of Measurement and Some Empirical
Evidence," Empirical Research in Accounting: Selected
Studies, 1973.
73. "Stock Price and Risk Related Accounting Changes in
Inventory Valuation," The Accounting Review, April
1975.
74. Thode, S., R. Drtina, and J. Largay, "Operating Cash Flows:
A Growing Need for Separate Reporting," Journal of Accounting,
Auditing and Finance, Winter 1986.
75. Thomas. A., The Allocation Problem : Part Two, Studies in
Accounting Research No.9, American Accounting Association,
1974.
76. , "The FASB and the Allocation Fallacy," Journal of
Accountancy, November 1975.
77. , "Arbitrary and Incorrigible Allocation A Comment,"
The Accounting Review, January 1978.
78. Titman, S. and B. Trueman, "Information Quality and the
Valuation of New Issues," Journal of Accounting and
Economics, June 1986.
79. Wilson, G., "The Relative Information Content of Accruals and
Cash Flows: Combined Evidence at the Earnings Announcement
and Annual Report Release Date," Emprical
Researh In Accounting, Supplement to Journal of Accounting
Research, 1986.
80. , "The Incremental Information Content of the Accrual
and Funds Components of Earnings After Controlling for
Earnings," The Accounting Review, April 1987.
描述 博士
國立政治大學
企業管理學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#G91NCCW0132012
資料類型 thesis
dc.contributor.advisor 鄭丁旺<br>劉維琪<br>陳隆麒zh_TW
dc.contributor.author (Authors) 徐景亮zh_TW
dc.creator (作者) 徐景亮zh_TW
dc.date (日期) 1992en_US
dc.date.accessioned 10-May-2016 18:52:01 (UTC+8)-
dc.date.available 10-May-2016 18:52:01 (UTC+8)-
dc.date.issued (上傳時間) 10-May-2016 18:52:01 (UTC+8)-
dc.identifier (Other Identifiers) G91NCCW0132012en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/96252-
dc.description (描述) 博士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 企業管理學系zh_TW
dc.description.abstract (摘要) 論文提要zh_TW
dc.description.tableofcontents 第一章緒論．．．．．．．．．．1
第一節研究背景．．．．．．．．．．1
第二節研究動機與目的．．．．．．．．．．5
第三節研究範圍．．．．．．．．．．8
第二節研究限制．．．．．．．．．．9
附註．．．．．．．．．．11
第二章文獻探討與理論架構．．．．．．．．．．16
第一節現金流量與股票報酬之關聯實證研究文獻．．．．．．．．．．16
第二節未來現金流量預測之實證研究文獻．．．．．．．．．．22
第三節本研究之理論架構．．．．．．．．．．30
附註．．．．．．．．．．35
第三章研究設計．．．．．．．．．．37
第一節現金流量表資訊內涵研究之設計38
第二節現金流量表編製問題研究之設計．．．．．．．．．．53
附註．．．．．．．．．．57
第四章實證結果與分析．．．．．．．．．．61
第一節現金流量表資訊對公司股價影響之實證結果．．．．．．．．．．61
第二節現金流量表資訊應用於股價分析及股票投資決策之實證研究結果．．．．．．．．．．79
第三節現金流量表編製情形之實證研究結果．．．．．．．．．．86
第四節會計師對現金流量表編製相關規定看法之實證研究結果．．．．．．．．．．88
附註．．．．．．．．．．91
第五章結論與建議92
第一節本研究之主要結論．．．．．．．．．．92
第二節本研究之建議及後續研究方向．．．．．．．．．．94
參考文獻．．．．．．．．．．97
附錄．．．．．．．．．．108
附錄一個案研究一－會計師事務所．．．．．．．．．．108
　　　個案研究二－股票上市公司．．．．．．．．．．112
附錄二表一至表三股票上市公司現金流量表編製缺失．．．．．．．．．．115
附錄三問卷A－請法人機構投資者填答．．．．．．．．．．135
問卷B－請會計師填答．．．．．．．．．．141
附錄四某公司改正前與改正後現金流量表例示．．．．．．．．．．143
附錄五現金流量表編製之相關規定．．．．．．．．．．147		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G91NCCW0132012en_US
dc.title (題名) 我國股票上市公司現金流量表資訊內涵與編製問題之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考文獻
一、中文部份
1.李祖培，「現金流量表之形成、理論與編製方法」，法商學報，
第24 期，民國七十九年六月出版O
2. 林炯垚，「半強式效率資本市場檢定之實證方法」，管理評論，
民國七十七年七月O
3. 徐景亮，公報解析及實例:財務會計準則公報第十七號現金流量
表，會計研究月刊叢書17 ` 會計研究月刊社，民國八十年八月。
4. 陳隆麒，財務規劃:理論、實際與應用，華泰書局，民國七十九
年二月。
5. 一一一，「自願性資產出售宣布對於股東財富影響的研究」，管
理評論，民國七十六年七月O
6. 陳淑惠，「台灣十大會計師事務所79 年度經營實力比較」，會計
研究月刊，第68 期，民國八十年五月十日出版O
7. 鄭丁旺，中級會計學，第四版，自印，民國八十年出版。
8.公司法，民國七十九年十一月十日總統令公布。
9.證券交易法，民國七十七年一月二十九日總統令公布O
10. 財團法人中華民國會計研究發展基金會，財務會計準則公報第一
號:一般公認會計原則彙編，民國七十三年十月十八日修訂O
1 1.財團法人中華民國會計研究發展基金會，財務會計準則公報第十
七號:現金流量表，民國七十八年十二月二十八日發布O
12. 財團法人中華民國證券市場發展基金會，中華民國證券市場年鑑，八十年版，民國八十年。
13. 財政部證券管理委員會，證券發行人財務報告編製準則，民國八十年五月七日公布。





二、英文部分
1. Ainsworth, P. L., The Information Content of Cash Flow Data:
An Empirical Investigation, Ph. D. Dissertation, The university
of Nebraska, 1988.
2. Allen, G. L., An Empirical Investigation of the Complementary
Value of a Statement of Cash Flows in A Set of Published
Financial Statements, Ph. D Dissertation, North Texas State
University, 1985.
3. American Accounting Association, A Statement of Basic Accounting
Theory, 1966.
4. American Institute of Certified Public Accountants, Accounting
Principles Board, "The Statement of Source and Application
of Funds," Accounting Principles Board Opinion No.3, 1963.
5. Ball, R. and P. Brown, "An Empirical Evaluation of Accounting
Income Numbers, " Journal of Accounting Research,
Autumn 1968.
6. Beaver, W., Financial Reporting : An Accounting Revolution, 2
nd Edition, (New Jersey: Prentice Hall), 1989.
7. , and R. Dukes, "Interperiod Tax Allocation, Earnings
xpectations, and the Behavior of Security Prices," The
Accounting Review, April 1972.
8. Bernard, V. and T. Stober, "The Nature and Amount of Information
in Cash Flows and Accruals," The Accounting Review, October 1989.
9 . Bernstein, L., Financial Statement Analysis: Theory, Application
and Interpretation, (New Jersey: Richard D. Irwin), 1989.
10. Bowen R., D. Burgstahler, and L. Daley, "Evidence on the Relationship
Between Earnings and Various Measures of Cash
Flow," The Accounting Review, October 1986.
11. --- "The Incremental Information Content of Accrual
Versus Cash Flows," The Accounting Review, October, 1987.
12. Brown, S. and J. Warner, "Mearsuring Security Price Performance,"
Journal of Financial Economics, September 1980.
13. "Using Daily Stock Returns: The Case of Event Studies,"
Journal of Financial Economics, March 1985.
14. Casey, C. and N. Bartczark, "Cash Flow - It`s Not the Bottom
Line, " Harvard Business Review, July - August 1984.
15. Caster, A. B., An Empirical Investigation of the Usefulness of
Financial Reporting Information in Predicting Future Cash
Flow, Ph. D Dissertation, The University of Georgia, 1988.
16. Charitou, A. G., The Information Content of Accrual and Cash
Flow Measures: A Cross - Sectional Valuation Study, Ph.
D Dissertation, The Pennsylvania State University, 1986.
17. Copeland, T. E. and J. F. Weston, Financial Theory and Corporate
Policy, (Reading: Addison - Wesley), 1988.
18. De Angelo, L., "Auditor Size and Audit Quality," Journal of
Accounting and Economics, 1981.
19. Dinson, E., "Risk Measurement when Shares are Subject to
Infrequent Trading," Journal of Financial Economics, 1979.
20. Drtina, R. and J. largay, "Pitfalls in Calculating Cash Flow
from Operations," The Accounting Review, April 1985.
21. Dugar, A., The Information Content of the Statement of
Changes in Financial Position, Ph. D Dissertation, Northwestern
University, 1989.
22. Dyckman, T., D. Philbrick, and J. Stephan, "A Comparison of
Event Study Methodologies Using Daily Stock Returns: A
Simulation Apporach," Supplement to Journal of Accounting
Research, 1984.
23. Egginton, D., "In Defense of Profit Measurement: Some
Limitations of Cash Flow and Value Added As Performance
Measures of External Reporting," Accounting and
Business Research, Spring 1984.
24. Englard, B. and P. Goodman, " The Statement of Changes: Past
History and Present Status," Massachusetts CPA Review,
Summer 1986.
25. Ferrara, W., "Accounting for Performance Evaluation and Decision
Making," Managerial Accounting, December 1976.
26. Financial Accounting Standards Board, "Objectives of Financial
Reporting by Business Enterprise, "Statement of Financial
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