| dc.contributor | 會計系 | |
| dc.creator (作者) | 金成隆;陳美惠 | |
| dc.date (日期) | 2020-08 | |
| dc.date.accessioned | 13-May-2026 16:24:48 (UTC+8) | - |
| dc.date.available | 13-May-2026 16:24:48 (UTC+8) | - |
| dc.date.issued (上傳時間) | 13-May-2026 16:24:48 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=182553 | - |
| dc.description.abstract (摘要) | 財務報表可比性是 FASB 發展準則的主因，近來成為會計學者關注焦點。本計畫探討可比性對資 本市場重要參與者(會計師與分析師)的影響。本計畫為三年期，分別探討: (1)第一年: 財務報表可比性與會計師風格之關係 現有文獻發現事務所具自己的風格，因而影響到可比性。本計畫近一步探討: (a)事務所層級的 風格對可比性的影響，是來自個人層級、純事務所層級，抑或是來自於二者? (b)大陸會計師事務所總 所具有設定與解釋查帳規則的特性；個人層級對可比性的影響，是否會因來自總所或是其他分所而 有所不同? (c)簽證會計師包括覆核與審查兩個會計師，兩人是因風格不同而對可比性有不同影響? (d) 不同受查者的所有權型態(是否都為國營事業)，是否影響個人審計風格的發揮? (e)個人是否為產業專 家，是否會影響到個人審計風格的影響程度? (f)發展個人層級的可比性指標，探討產業專家個人的可 比性，是否比非產業專家高? (h)產業專家可比性愈高，是否盈餘品質也愈好? (2)第二年: 財務報表可比性與財務報表違約之關係。 文獻發現財報可比性可讓使用者經由對同儕而更加了解受查公司，因此本計畫第二年擬探討: (a) 可比性是否可以降低公司財報違規的可能性? (b)將傳統可比性指標劃分為類似與相異可比性二者，探 討二者對於預測是否違約時可以提供更多訊息? (2)第三年: 財務報表可比性與財務報表違約之關係。 由於可比性可提供有關同業額外資訊，因此對於分析師將有重要影響。本計畫第三年擬探討: (a) 分析師盈餘預測與股票推薦二者之間有時會不一致。可比性是否可以增加其一致性?(2)可比性可以增 加整體資訊環境，因此是否可以加快分析師的預測因而提早發布盈餘預測? (c)由於可比性會增加整體 資訊環境，因此在盈餘預測時，比較不需要使用個人私有的訊息? (d)第二年計畫發展的類似可比性與 相異可比性指標，二者對於分析師前述行為是否有不同程度甚至相反的影響? | |
| dc.description.abstract (摘要) | This project aims to examine among accounting comparability, auditor style, and analysts’ behavior consistency. 1. Research topics are as follows for the first year: The main objective of this project is to examine the relation between comparability and audit style. Specifically, I will explore (1) whether firm-pairs audited by the same auditor have more comparable earnings than firm-pairs audited by two different auditors. Whether the results are affected by individual partner style, pure audit firm style, or a combination of the twos? (2) Whether the association is more pronounced when the same auditor comes from headquarter office? (3) Whether the results are stronger when auditors are industry audit expert? (4) Whether partner-level comparability is positively related to earnings quality. 2. Research topics are as follows for the second year: This project will explore the effect of accounting comparability on financial reporting fraud. I will explore: (1) whether comparability reduces the likelihood of the firm’s committing fraud? (2) I divide the overall comparability into two components: similarity and difference comparability. (3) Whether the use of the two components can provide more valuable information to users than the use of overall comparability alone? Specifically, whether the use of the two components can better predict the likelihood of firms’ committing fraud? 3. Research topics are as follows for the third year: This project will explore the relation between comparability and analysts’ behaviors, including: (1) whether analyst’s stock recommendation and earnings forecasts are more consistent for firms with higher accounting comparability than those with lower comparability; (2) whether analysts make timer forecasts for firms with higher accounting comparability than those with lower comparability; (3) whether analyst’s earnings forecasts for more comparable firms contain higher proportion of common information relative to private information; and (4) whether financial statement’s comparability consistency (e.g., similarity and difference comparability are consistent) has an stronger effect on analysts’ behaviors, including consistent recommendation-forecast consistency and earnings forecast timeliness. | |
| dc.format.extent | 116 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 科技部, MOST106-2410-H004-018-MY2, 106.08-108.07 | |
| dc.subject (關鍵詞) | 可比性; 審計風格; 分析師 | |
| dc.subject (關鍵詞) | Accounting Comparability; Auditor Style; Analysts | |
| dc.title (題名) | 財務報表可比性，審計風格，與分析師行為之一致性 | |
| dc.title (題名) | Financial Statement Comparability, Audtor Style, and Analysts Behavior＇s Consistency | |
| dc.type (資料類型) | report | |
