| dc.contributor.advisor | 戚務君 | zh_TW |
| dc.contributor.author (作者) | 廖益均 | zh_TW |
| dc.creator (作者) | 廖益均 | zh_TW |
| dc.date (日期) | 2004 | en_US |
| dc.date.accessioned | 11-九月-2009 17:20:21 (UTC+8) | - |
| dc.date.available | 11-九月-2009 17:20:21 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-九月-2009 17:20:21 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0091353010 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30145 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 91353010 | zh_TW |
| dc.description (描述) | 93 | zh_TW |
| dc.description.abstract (摘要) | 若盈餘資訊之時效性具有不對稱的特性 – 會計資訊認列壞消息的速度較認列好消息的速度更為及時，則會計實務將此稱之為具穩健原則特性之盈餘屬性。本研究檢視我國盈餘的穩健程度，以及就審計功能的角度而言，我國盈餘穩健程度的影響因素，主要發現如下：首先，我國早期的會計盈餘並不具備穩健原則的特性，但是近期的會計盈餘則已經具備穩健原則的特性。換言之，就穩健特性而言，我國的財務報告品質的確有明顯的進步。其次，就審計功能的角度而言，本研究未能發現會計師的品牌聲譽對盈餘穩健程度有具體增額影響的證據。第三，本研究發現產業專家對盈餘穩健程度有正面影響的證據，其中經由進一步的分析，本研究發現，同時為產業專家會計師事務所與產業專家合夥會計師簽證的客戶，其盈餘的穩健程度最高。但是，單獨僅為產業專家會計師事務所，或僅為產業專家合夥會計師所簽證的客戶，其盈餘數字的穩健程度，與一般既非產業專家會計師事務所且並非產業專家合夥會計師簽證客戶的盈餘穩健程度，其間的差異並不明顯。第四，若追蹤至會計師事務所，查核的最終年度，對會計盈餘具有增額的穩健影響。然而，在相同會計師事務所內的會計師更換而產生的最後一年任期，則對盈餘的增額穩健程度並無顯著的影響。最後，無論係早期或近期，若客戶重要性係追蹤至會計師事務所的層級，本研究完全未能發現客戶重要性對於盈餘的穩健程度有負面影響的證據。但是，若客戶重要性係追蹤至合夥會計師的層級，本研究發現，就早期而言，客戶重要性對於盈餘穩健程度的確有不利影響的證據；但是，若就國近期的資料而言，則客戶重要性對於盈餘穩健特性之影響，僅為方向上的負面影響，未能達傳統的顯著水準。 | zh_TW |
| dc.description.tableofcontents | 壹、緒論................................1 一、研究動機與目的......................1 二、研究問題............................3 三、穩健原則的重要性....................4 四、穩健原則與Basu模型..................4 貳、我國會計盈餘穩健性之整體分析........8 一、前言................................8 二、變數定義、樣本選擇與敘述統計量......9 三、實證結果...........................12 四、依產業別分類之進一步分析...........14 五、小結...............................17 參、品牌聲譽對會計盈餘穩健性之影響.....18 一、前言...............................18 二、樣本選擇與實證結果.................19 三、小結...............................23 肆、產業專家對會計盈餘穩健性之影響.....24 一、前言...............................24 二、產業專家變數的定義與衡量...........26 三、樣本選擇與實證結果 – 市場占有率法.29 四、樣本選擇與實證結果 – 客戶組合法...32 五、客戶組合法的進一步分析.............34 六、小結...............................36 伍、會計師任期對會計盈餘穩健性之影響...37 一、前言...............................37 二、模型建立...........................38 三、會計師事務所與簽證會計師任期的衡量.39 四、樣本選擇與實證結果.................40 五、小結...............................44 陸、客戶重要性對會計盈餘穩健性之影響...45 一、前言...............................45 二、模型建立與變數定義.................46 三、實證結果...........................46 四、小結...............................49 柒、結論與建議.........................50 一、結論...............................50 二、研究限制...........................51 參考文獻...............................53 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0091353010 | en_US |
| dc.subject (關鍵詞) | 穩健原則 | zh_TW |
| dc.subject (關鍵詞) | 品牌聲譽 | zh_TW |
| dc.subject (關鍵詞) | 產業專家 | zh_TW |
| dc.subject (關鍵詞) | 會計師任期 | zh_TW |
| dc.subject (關鍵詞) | 客戶重要性 | zh_TW |
| dc.title (題名) | 品牌聲譽、產業專家、會計師任期以及客戶重要性對盈餘穩健性影響之實證研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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