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題名 執行長調節焦點與非一般公認會計原則揭露
CEO Regulatory Focus and Non-GAAP Disclosures
作者 黃政二
Huang, Cheng-Erh
貢獻者 詹凌菁
Chan, Ling-Ching
黃政二
Huang, Cheng-Erh
關鍵詞 執行長
調節焦點
促進焦點
預防焦點
非一般公認會計原則揭露
CEO
Regulatory focus
Prevention focus
Promotion focus
Non-GAAP disclosures
日期 2024
上傳時間 2-Dec-2024 11:21:35 (UTC+8)
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描述 博士
國立政治大學
會計學系
109353501
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0109353501
資料類型 thesis
dc.contributor.advisor 詹凌菁zh_TW
dc.contributor.advisor Chan, Ling-Chingen_US
dc.contributor.author (Authors) 黃政二zh_TW
dc.contributor.author (Authors) Huang, Cheng-Erhen_US
dc.creator (作者) 黃政二zh_TW
dc.creator (作者) Huang, Cheng-Erhen_US
dc.date (日期) 2024en_US
dc.date.accessioned 2-Dec-2024 11:21:35 (UTC+8)-
dc.date.available 2-Dec-2024 11:21:35 (UTC+8)-
dc.date.issued (上傳時間) 2-Dec-2024 11:21:35 (UTC+8)-
dc.identifier (Other Identifiers) G0109353501en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/154568-
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) 109353501zh_TW
dc.description.tableofcontents I. Introduction 1 II. Literature Review and Hypotheses Development 8 2.1 CEO Characteristics and Financial Reporting 8 2.2 Non-GAAP Disclosures 12 2.3 Hypotheses Development 16 III. Sample Selection, Research Design, and Univariate Analysis 20 3.1 Sample Selection and Sample Distribution 20 3.2 Measurement of CEO Regulatory Focus 22 3.3 Research Design 24 3.3.1 Regression Models for H1 and H2 24 3.3.2 Regression Models for H3 and H4 26 3.4 Univariate Analysis 27 IV. Empirical Results 32 4.1 Empirical Results on CEO Regulatory Focus and Non-GAAP Disclosure 32 4.2 Empirical Results for the Effect of CEO regulatory focus on Managers’ non-GAAP Earnings Exclusions 36 V. Additional Analysis 39 5.1 CEO Regulatory Focus and the Predictability of Non-GAAP Exclusions 39 5.2 CEO Regulatory Focus, Consensus, and Profit 43 5.3 Mean Difference Test Between Pre- and Post-SEC issuance of Updated C&DIs for Managers’ Earnings Exclusions 44 VI. Robustness Test 47 6.1 Additional controls for CEO Characteristic 47 6.2 Endogeneity Issues 50 VII. Summary and Conclusion 52 Reference 54 Appendix A 65zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0109353501en_US
dc.subject (關鍵詞) 執行長zh_TW
dc.subject (關鍵詞) 調節焦點zh_TW
dc.subject (關鍵詞) 促進焦點zh_TW
dc.subject (關鍵詞) 預防焦點zh_TW
dc.subject (關鍵詞) 非一般公認會計原則揭露zh_TW
dc.subject (關鍵詞) CEOen_US
dc.subject (關鍵詞) Regulatory focusen_US
dc.subject (關鍵詞) Prevention focusen_US
dc.subject (關鍵詞) Promotion focusen_US
dc.subject (關鍵詞) Non-GAAP disclosuresen_US
dc.title (題名) 執行長調節焦點與非一般公認會計原則揭露zh_TW
dc.title (題名) CEO Regulatory Focus and Non-GAAP Disclosuresen_US
dc.type (資料類型) thesisen_US
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