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題名 好的盈餘攸關性是否能實現好的盈餘可比性？
Can Good Earnings Comparability be Attained by Satisfying Good Earnings Relevance?
作者 王倩逸
Wang, Qianyi
貢獻者 戚務君
Chi, Wuchun
王倩逸
Wang, Qianyi
關鍵詞 盈餘攸關性
盈餘可比性
財報基本品質
財報強化品質
Earnings relevance
Earnings comparability
Fundamental qualitative characteristics
Enhancing qualitative characteristics
日期 2022
上傳時間 2-Sep-2022 14:42:55 (UTC+8)
摘要 國際財務報導準則(IFRS)提到：「藉由滿足基本品質特性可能達到某種程度之可比性。」然而，過去文獻未有探討公司提升財報基本品質的行為是否可以提升財報強化品質。本文發現，公司盈餘攸關性越高，其與同年同產業「其他公司」的盈餘可比性越高。本研究將「其他公司」之盈餘品質（盈餘攸關性、盈餘可比性、內部控制品質、盈餘持續性、盈餘可預測性與盈餘平穩化程度）分成相對較好或較差兩組之後，進一步發現當「其他公司」之盈餘品質較好時，均強化前述的實證發現。總體而言，本文發現更高的盈餘價值攸關性不僅能實現更好的盈餘可比性，而且當「其他公司」的盈餘品質更高時，公司攸關性與同年同產業「其他公司」盈餘可比性的正向關聯性更強。
The Conceptual Framework for Financial Reporting of the International Financial Reporting Standard (IFRS) claims that “some degree of comparability is likely to be attained by satisfying the fundamental qualitative characteristics” (that is, relevance and faithful representation). To the best of my knowledge, however, no study has been done that directly examines whether fundamental qualitative characteristics actually affect comparability, which is an enhanced qualitative characteristic. I calculate the earnings comparability between firm-pairs on an industry-year basis, as well as the value relevance of earnings for each firm, thus linking an enhanced qualitative characteristic with a fundamental one. I first find that the greater value relevance of earnings of a firm, the higher its earnings comparability with its peers. After classifying the peer firms into two groups according to relatively good or poor performance for each of the relevant variables (value relevance of earnings, earnings comparability in general, internal control, earnings persistence, predictable earnings, and earnings smoothness), I further find that, for each variable, this association is stronger when the peer firm belongs to the superior group. Taken together, the findings indicate not only that better comparability is attained by higher value relevance of earnings, but also that this association is stronger when peer firms have better earnings quality.
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Ashbaugh‐Skaife, H., D. W. Collins, W. R. Kinney Jr, and R. LaFond. 2008. The effect of SOX internal control deficiencies and their remediation on accrual quality. The Accounting Review 83 (1):217-250.
Ball, R., and P. Brown. 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research:159-178.
Barth, M. E., W. R. Landsman, M. Lang, and C. Williams. 2012. Are IFRS-based and US GAAP-based accounting amounts comparable? Journal of Accounting & Economics 54 (1):68-93.
Barth, M. E., W. R. Landsman, and M. H. Lang. 2008. International accounting standards and accounting quality. Journal of Accounting Research 46 (3):467-498.
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Bell, T. B., and J. V. Carcello. 2000. A decision aid for assessing the likelihood of fraudulent financial reporting. Auditing: A Journal of Practice & Theory 19 (1):169-184.
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Boone, J. P., and K. K. Raman. 2007. Does implementation guidance affect opportunistic reporting and value relevance of earnings? Journal of Accounting and Public Policy 26 (2):160-192.
Brochet, F., A. D. Jagolinzer, and E. J. Riedl. 2013. Mandatory IFRS adoption and financial statement comparability. Contemporary Accounting Research 30 (4):1373-1400.
Brown, S., K. Lo, and T. Lys. 1999. Use of R2 in accounting research: measuring changes in value relevance over the last four decades. Journal of Accounting and Economics 28 (2):83-115.
Bryant, L. 2003. Relative value relevance of the successful efforts and full cost accounting methods in the oil and gas industry. Review of Accounting Studies 8 (1):5-28.
Burgstahler, D. C., L. Hail, and C. Leuz. 2006. The importance of reporting incentives: earnings management in European private and public firms. The Accounting Review 81 (5):983-1016.
Cascino, S., and J. Gassen. 2015. What drives the comparability effect of mandatory IFRS adoption? Review of Accounting Studies 20 (1):242-282.
Chamisa, E., M. Mangena, H. P. Hamutyinei, and V. Tauringana. 2018. Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe. Review of Accounting Studies 23 (4):1241-1273.
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Choi, J. H., S. Choi, L. A. Myers, and D. Ziebart. 2019. Financial statement comparability and the informativeness of stock prices about future earnings. Contemporary Accounting Research 36 (1):389-417.
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Dechow, P., W. Ge, and C. Schrand. 2010. Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics 50 (2-3):344-401.
DeFond, M., X. Hu, M. Hung, and S. Li. 2011. The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability. Journal of Accounting & Economics 51 (3):240-258.
Doyle, J., W. Ge, and S. McVay. 2007. Determinants of weaknesses in internal control over financial reporting. Journal of Accounting & Economics 44 (1/2):193-223.
Ege, M. S., Y. H. Kim, and D. Wang. 2020. Do global audit firm networks apply consistent audit methodologies across jurisdictions? Evidence from financial reporting comparability. The Accounting Review 95 (6):151-179.
———. 2021. Do PCAOB Inspections of Foreign Auditors Affect Global Financial Reporting Comparability? Contemporary Accounting Research 38 (4):2659-2690.
Fang, X., Y. Li, B. Xin, and W. Zhang. 2016. Financial statement comparability and debt contracting: evidence from the syndicated loan market. Accounting Horizons 30 (2):277-303.
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描述 博士
國立政治大學
會計學系
107353503
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0107353503
資料類型 thesis
dc.contributor.advisor 戚務君zh_TW
dc.contributor.advisor Chi, Wuchunen_US
dc.contributor.author (Authors) 王倩逸zh_TW
dc.contributor.author (Authors) Wang, Qianyien_US
dc.creator (作者) 王倩逸zh_TW
dc.creator (作者) Wang, Qianyien_US
dc.date (日期) 2022en_US
dc.date.accessioned 2-Sep-2022 14:42:55 (UTC+8)-
dc.date.available 2-Sep-2022 14:42:55 (UTC+8)-
dc.date.issued (上傳時間) 2-Sep-2022 14:42:55 (UTC+8)-
dc.identifier (Other Identifiers) G0107353503en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/141534-
dc.description (描述) 博士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 (描述) 107353503zh_TW
dc.description.abstract (摘要) 國際財務報導準則(IFRS)提到：「藉由滿足基本品質特性可能達到某種程度之可比性。」然而，過去文獻未有探討公司提升財報基本品質的行為是否可以提升財報強化品質。本文發現，公司盈餘攸關性越高，其與同年同產業「其他公司」的盈餘可比性越高。本研究將「其他公司」之盈餘品質（盈餘攸關性、盈餘可比性、內部控制品質、盈餘持續性、盈餘可預測性與盈餘平穩化程度）分成相對較好或較差兩組之後，進一步發現當「其他公司」之盈餘品質較好時，均強化前述的實證發現。總體而言，本文發現更高的盈餘價值攸關性不僅能實現更好的盈餘可比性，而且當「其他公司」的盈餘品質更高時，公司攸關性與同年同產業「其他公司」盈餘可比性的正向關聯性更強。zh_TW
dc.description.abstract (摘要) The Conceptual Framework for Financial Reporting of the International Financial Reporting Standard (IFRS) claims that “some degree of comparability is likely to be attained by satisfying the fundamental qualitative characteristics” (that is, relevance and faithful representation). To the best of my knowledge, however, no study has been done that directly examines whether fundamental qualitative characteristics actually affect comparability, which is an enhanced qualitative characteristic. I calculate the earnings comparability between firm-pairs on an industry-year basis, as well as the value relevance of earnings for each firm, thus linking an enhanced qualitative characteristic with a fundamental one. I first find that the greater value relevance of earnings of a firm, the higher its earnings comparability with its peers. After classifying the peer firms into two groups according to relatively good or poor performance for each of the relevant variables (value relevance of earnings, earnings comparability in general, internal control, earnings persistence, predictable earnings, and earnings smoothness), I further find that, for each variable, this association is stronger when the peer firm belongs to the superior group. Taken together, the findings indicate not only that better comparability is attained by higher value relevance of earnings, but also that this association is stronger when peer firms have better earnings quality.en_US
dc.description.tableofcontents 摘要 i
Abstract ii
目次 iii
表次 iv
第壹章 緒論 1
第貳章 文獻探討與假說發展 7
第一節 盈餘可比性 7
第二節 財報基本品質及攸關性 11
第參章 研究方法 14
第一節 財報品質之衡量 14
第二節 實證模型 16
第三節 財報基本品質與可比性之進一步分析 18
第肆章 樣本選取與敘述統計量 19
第伍章 實證結果 21
第一節 財報基本品質與可比性之迴歸分析結果 21
第二節 財報基本品質與可比性之進一步分析結果 23
第陸章 穩健性與額外測試 27
第一節 財報基本品質與可比性之迴歸分析—公司年層級 27
第二節 考量會計資訊後的攸關性 29
第三節 使用應計差異衡量可比性 34
第四節 配對公司其他財報品質或盈餘屬性 38
第柒章 結論與未來研究建議 44
附錄 變數定義 46
參考文獻 49		zh_TW
dc.format.extent 1698178 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0107353503en_US
dc.subject (關鍵詞) 盈餘攸關性zh_TW
dc.subject (關鍵詞) 盈餘可比性zh_TW
dc.subject (關鍵詞) 財報基本品質zh_TW
dc.subject (關鍵詞) 財報強化品質zh_TW
dc.subject (關鍵詞) Earnings relevanceen_US
dc.subject (關鍵詞) Earnings comparabilityen_US
dc.subject (關鍵詞) Fundamental qualitative characteristicsen_US
dc.subject (關鍵詞) Enhancing qualitative characteristicsen_US
dc.title (題名) 好的盈餘攸關性是否能實現好的盈餘可比性？zh_TW
dc.title (題名) Can Good Earnings Comparability be Attained by Satisfying Good Earnings Relevance?en_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) Ahn, H., S. Choi, and S. C. Yun. 2020. Financial statement comparability and the market value of cash holdings. Accounting Horizons 34 (3):1-21.
Alali, F. A., and P. S. Foote. 2012. The value relevance of international financial reporting standards: Empirical evidence in an emerging market. The International Journal of Accounting 47 (1):85-108.
Ashbaugh‐Skaife, H., D. W. Collins, W. R. Kinney Jr, and R. LaFond. 2008. The effect of SOX internal control deficiencies and their remediation on accrual quality. The Accounting Review 83 (1):217-250.
Ball, R., and P. Brown. 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research:159-178.
Barth, M. E., W. R. Landsman, M. Lang, and C. Williams. 2012. Are IFRS-based and US GAAP-based accounting amounts comparable? Journal of Accounting & Economics 54 (1):68-93.
Barth, M. E., W. R. Landsman, and M. H. Lang. 2008. International accounting standards and accounting quality. Journal of Accounting Research 46 (3):467-498.
Barth, M. E., W. R. Landsman, M. H. Lang, and C. D. Williams. 2018. Effects on comparability and capital market benefits of voluntary IFRS adoption. Journal of Financial Reporting 3 (1):1-22.
Beaver, W. H., R. Clarke, and W. F. Wright. 1979. The association between unsystematic security returns and the magnitude of earnings forecast errors. Journal of Accounting Research:316-340.
Bell, T. B., and J. V. Carcello. 2000. A decision aid for assessing the likelihood of fraudulent financial reporting. Auditing: A Journal of Practice & Theory 19 (1):169-184.
Black, D. E., T. E. Christensen, J. T. Ciesielski, and B. C. Whipple. 2021. Non‐GAAP earnings: A consistency and comparability crisis? Contemporary Accounting Research 38 (3):1712-1747.
Boone, J. P., and K. K. Raman. 2007. Does implementation guidance affect opportunistic reporting and value relevance of earnings? Journal of Accounting and Public Policy 26 (2):160-192.
Brochet, F., A. D. Jagolinzer, and E. J. Riedl. 2013. Mandatory IFRS adoption and financial statement comparability. Contemporary Accounting Research 30 (4):1373-1400.
Brown, S., K. Lo, and T. Lys. 1999. Use of R2 in accounting research: measuring changes in value relevance over the last four decades. Journal of Accounting and Economics 28 (2):83-115.
Bryant, L. 2003. Relative value relevance of the successful efforts and full cost accounting methods in the oil and gas industry. Review of Accounting Studies 8 (1):5-28.
Burgstahler, D. C., L. Hail, and C. Leuz. 2006. The importance of reporting incentives: earnings management in European private and public firms. The Accounting Review 81 (5):983-1016.
Cascino, S., and J. Gassen. 2015. What drives the comparability effect of mandatory IFRS adoption? Review of Accounting Studies 20 (1):242-282.
Chamisa, E., M. Mangena, H. P. Hamutyinei, and V. Tauringana. 2018. Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe. Review of Accounting Studies 23 (4):1241-1273.
Chen, A., and J. J. Gong. 2019. Accounting comparability, financial reporting quality, and the pricing of accruals. Advances in accounting 45:1-16.
Chen, B., A. C. Kurt, and I. G. Wang. 2020a. Accounting comparability and the value relevance of earnings and book value. Journal of Corporate Accounting & Finance 31 (4):82-98.
Chen, C. W., D. W. Collins, T. D. Kravet, and R. D. Mergenthaler. 2018. Financial statement comparability and the efficiency of acquisition decisions. Contemporary Accounting Research 35 (1):164-202.
Chen, J. Z., M.-H. Chen, C.-L. Chin, and G. J. Lobo. 2020b. Do firms that have a common signing auditor exhibit higher earnings comparability? The Accounting Review 95 (3):115-143.
Cheng, C. A., H. Shyu, and C. Wang. 2019. Accounting comparability and short selling interest. Working paper.
Cheng, J. C., and R. S. Wu. 2018. Internal capital market efficiency and the diversification discount: The role of financial statement comparability. Journal of Business Finance & Accounting 45 (5-6):572-603.
Chircop, J., D. W. Collins, L. H. Hass, and N. Q. Nguyen. 2020. Accounting comparability and corporate innovative efficiency. The Accounting Review 95 (4):127-151.
Choi, H., and S. Suh. 2019. The effect of financial reporting quality on CEO compensation structure: Evidence from accounting comparability. Journal of Accounting and Public Policy 38 (5):1-23.
Choi, J. H., S. Choi, L. A. Myers, and D. Ziebart. 2019. Financial statement comparability and the informativeness of stock prices about future earnings. Contemporary Accounting Research 36 (1):389-417.
De Franco, G. U. S., S. P. Kothari, and R. S. Verdi. 2011. The benefits of financial statement comparability. Journal of Accounting Research 49 (4):895-931.
De George, E. T., X. Li, and L. Shivakumar. 2016. A review of the IFRS adoption literature. Review of Accounting Studies 21 (3):898-1004.
Dechow, P., W. Ge, and C. Schrand. 2010. Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics 50 (2-3):344-401.
DeFond, M., X. Hu, M. Hung, and S. Li. 2011. The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability. Journal of Accounting & Economics 51 (3):240-258.
Doyle, J., W. Ge, and S. McVay. 2007. Determinants of weaknesses in internal control over financial reporting. Journal of Accounting & Economics 44 (1/2):193-223.
Ege, M. S., Y. H. Kim, and D. Wang. 2020. Do global audit firm networks apply consistent audit methodologies across jurisdictions? Evidence from financial reporting comparability. The Accounting Review 95 (6):151-179.
———. 2021. Do PCAOB Inspections of Foreign Auditors Affect Global Financial Reporting Comparability? Contemporary Accounting Research 38 (4):2659-2690.
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dc.identifier.doi (DOI) 10.6814/NCCU202201298en_US