dc.contributor.advisor | 戚務君 | zh_TW |
dc.contributor.author (Authors) | 陳佳盈 | zh_TW |
dc.contributor.author (Authors) | Chen, Chia Ying | en_US |
dc.creator (作者) | 陳佳盈 | zh_TW |
dc.creator (作者) | Chen, Chia Ying | en_US |
dc.date (日期) | 2008 | en_US |
dc.date.accessioned | 11-Sep-2009 17:32:01 (UTC+8) | - |
dc.date.available | 11-Sep-2009 17:32:01 (UTC+8) | - |
dc.date.issued (上傳時間) | 11-Sep-2009 17:32:01 (UTC+8) | - |
dc.identifier (Other Identifiers) | G0096353021 | en_US |
dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30250 | - |
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) | 96353021 | zh_TW |
dc.description (描述) | 97 | zh_TW |
dc.description.abstract (摘要) | 本研究主要探討財務報表重編前後會計穩健性是否有顯著差異,以瞭解財務報表重編對會計穩健性之影響。本研究以1998年至2007年發生年報重編公司為研究樣本,以T檢定檢測重編前後財務報表穩健性是否具顯著差異,研究結果顯示,重編前財務報表穩健性顯著低於重編後財務報表,證實重編公司重編前財務報表採用較不穩健之會計。此外,本研究進一步探討公司治理與重編前後穩健性之關聯,發現經理人持股比愈高及總經理異動次數愈多,重編前財務報表穩健性顯著低於重編後財務報表。 | zh_TW |
dc.description.abstract (摘要) | This study examines the effect of financial restatements on conservatism. I collect restatement samples from listed companies in Taiwan between 1998 and 2007 and use T-test to validate the hypothesis. The empirical results find that conservatism is significantly lower before the restatement. In addition, this study suggest that the higher managerial ownership and CEO change, the lower conservatism before the restatement. | en_US |
dc.description.tableofcontents | 目錄 第壹章 緒論 1 第一節 研究動機與目的 1 第二節 研究問題 2 第三節 論文架構 2 第貳章 文獻探討 5 第一節 財務報表重編 5 第二節 穩健會計 11 第三節 公司治理 17 第參章 研究方法 24 第一節 研究假說 24 第二節 穩健性之衡量 25 第三節 實證設計與模型 28 第四節 樣本選取與資料來源 34 第肆章 實證結果與分析 37 第一節 財務報表重編觀察值組成分析 37 第二節 重編前後財務報表穩健性差異 40 第三節 重編前後財務報表穩健性差異與公司治理 43 第伍章 結論與建議 48 第一節 研究結論 48 第二節 研究限制 48 第三節 後續研究建議 49 參考文獻 50 | zh_TW |
dc.language.iso | en_US | - |
dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0096353021 | en_US |
dc.subject (關鍵詞) | 財務報表重編 | zh_TW |
dc.subject (關鍵詞) | 穩健 | zh_TW |
dc.subject (關鍵詞) | restatement | en_US |
dc.subject (關鍵詞) | conservatism | en_US |
dc.title (題名) | 財務報表重編與穩健會計之關聯性 | zh_TW |
dc.title (題名) | The relationship between financial restatement and conservatism | en_US |
dc.type (資料類型) | thesis | en |
dc.relation.reference (參考文獻) | 參考文獻 | zh_TW |
dc.relation.reference (參考文獻) | 何里仁,2003,公司治理之資訊透明度與績效評核關聯性之研究,逢甲大學會計與財稅研究所未出版碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 林宛瑩、許崇源與戚務君,2005,財務報告重編、盈餘透明度與公司治理,行政院國家科學委員會專題研究計畫成果報告。 | zh_TW |
dc.relation.reference (參考文獻) | 林淑玲,1995,我國證期局對財務報表重編管制之股價影響,國立政治大學會計學研究所未出版碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 吳祥福,2003,財務報表重編與董監獨立性/專業性之研究,國立政治大學會計學研究所未出版碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 柯承恩,2002,我國公司治理體系之問題與改進建議,會計研究月刊,第173期: 75-71。 | zh_TW |
dc.relation.reference (參考文獻) | 高蘭芬,2001,董監事股權質押之代理問題對會計資訊與公司績效之影響,國立成功大學會計學研究所未出版博士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 許加昂,2000,董監質押比率與公司經營績效、融資政策、股利政策關聯性之研究,國立台灣大學會計學研究所未出版碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 許美滿、吳壽山、鍾惠民及林怡群,2004,控制股東代理問題對公司價值之影響與舉債之監督效果分析,會計與公司治理,第一卷,第2期: 67-91。 | zh_TW |
dc.relation.reference (參考文獻) | 陳家慧,1999,我國上市公司管理機制與盈餘管理相關性之實證研究,國立政治大學會計學研究所未出版碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 陳牡丹,1999,上市公司財務報表重編次數、重編影響方向與操縱盈餘動機之關聯性研究,臺中商專學報,第31期:193-214。 | zh_TW |
dc.relation.reference (參考文獻) | 陳惠玲,2002,由財報重編看財報可信度及CPA簽證品質-財務透明度評估之一,貨幣觀測與信用評等雙月刊,第37期(9月):77-86。 | zh_TW |
dc.relation.reference (參考文獻) | 黃明珠,2005,董監事持股質押對現金增資的資訊內涵及經營績效關係之研究,中原大學會計學研究所未出版碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 黃旭光及王育偉,2006,績效不佳的經理人會被撤換嗎?證券市場發展季刊,第十八卷,第4期。 | zh_TW |
dc.relation.reference (參考文獻) | 葉銀華及邱顯比,1996,資本結構、股權結構與公司價值關聯性之實證研究:代理成本理論,台大管理論叢,第七卷,第2期: 75-90。 | zh_TW |
dc.relation.reference (參考文獻) | 葉銀華、李存修及柯承恩,2000,公司治理與評等系統,台北:商智文化。 | zh_TW |
dc.relation.reference (參考文獻) | 葉銀華、蘇裕惠、柯承恩及李德冠,2004,公司治理機制對於關係人交易的影響,證券市場發展季刊,第十五卷,第4期: 69-106。 | zh_TW |
dc.relation.reference (參考文獻) | 劉綠萍,2004,董監事股權質押的代理問題與公司價值關聯性之研究,國立台北大企業管理學研究所未出版博士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 薛敏正、林嬋娟及林秀鳳,2008,董事會特性與財務報告重編,交大管理學報,第二十八卷,第2期(12月):73-103。 | zh_TW |
dc.relation.reference (參考文獻) | 謝淑娟,1994,觀點探討股權結構與公司績效之關係-以台灣上市公司為實證,國立交通大學管理科學研究所未出版碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 羅陽春,2001,我國上市公司董監改選前盈餘管理行為之研究,國立政治大學會計學研究所未出版碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | Anderson, K. L. and T. L. Yohn. 2002. The effect of 10-K restatements on firm value, information asymmetries, and investors’ reliance on earnings. Working Paper. Georgetown University. | zh_TW |
dc.relation.reference (參考文獻) | Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24 (December): 3-37. | zh_TW |
dc.relation.reference (參考文獻) | Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review 71: 433-465. | zh_TW |
dc.relation.reference (參考文獻) | Beneish, M. D. 1999. Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance. Journal of Accounting and Public Policy 16 (Fall): 271-309. | zh_TW |
dc.relation.reference (參考文獻) | Berle, A. and G. Means. 1932. The modern corporation and private property. New York: MacMillan. | zh_TW |
dc.relation.reference (參考文獻) | Dechow, P. M., R. G. Sloan and A. Sweeney. 1996. Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research (June): 235-250. | zh_TW |
dc.relation.reference (參考文獻) | DeFond, M. L. and J. Jiambalvo. 1991. Incidence and circumstances of accounging errors. The Accounting Review 66 (July): 643-655. | zh_TW |
dc.relation.reference (參考文獻) | Feltham, G. A. and J. A. Ohlson. 1995. Valuation and Clean Surplus Accounting for Operating and Financing Activities. Contemporary Accounting Research 11: 689-731. | zh_TW |
dc.relation.reference (參考文獻) | Feroz, E. H., K. Park and V.S. Pastena. 1991. The financial and market effects of the SEC`s Accounting and Auditing Enforcement Releases. Journal of Accounting Research 29: 107-142. | zh_TW |
dc.relation.reference (參考文獻) | General Accountability Office (GAO). 2002. Financial statement restatements: trends, market impacts, regulatory responses and remaining challenges. Washington D.C.: GAO-03-138. | zh_TW |
dc.relation.reference (參考文獻) | General Accountability Office (GAO). 2006. Financial statement restatements: Update of public company trends, market impacts, and regulatory enforcement activities. Washington D. C.: GAO-06-678. | zh_TW |
dc.relation.reference (參考文獻) | Jensen, M. C. and W. H. Meckling. 1976. Theory of the firm: managerial behavior, agency cost and ownership structure. Journal of Financial Economics 3: 305-360. | zh_TW |
dc.relation.reference (參考文獻) | Jensen, M. C. and R. S. Ruback. 1983. Market for corporate control: empirical evidence. Journal of Finance Economics 1: 5-50. | zh_TW |
dc.relation.reference (參考文獻) | Jensen. M. C. 1993. The modern industrial revolution, exit, and the failure of internal control systems. Journal of Finance 48 (July): 831-880. | zh_TW |
dc.relation.reference (參考文獻) | Khan, M. and R. L. Watts. 2007. Estimation and validation of a firm-year measure of conservatism. Working paper, Sloan School, MIT, Cambridge. | zh_TW |
dc.relation.reference (參考文獻) | Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33 (August): 375-400. | zh_TW |
dc.relation.reference (參考文獻) | LaFond, R. and S. Roychowdhury. 2008. Managerial ownership and accounting conservatism. Journal of Accounting Research 46 (March): 101-135. | zh_TW |
dc.relation.reference (參考文獻) | LaFond, R. and R. L. Watts. 2007. The information role of conservatism. The Accounting Review 83 (March): 447-478. | zh_TW |
dc.relation.reference (參考文獻) | Lin, Y. F. and W. C. Liu. 1997. Corporate ownership structure and CEO compensation. Sun Yat-Sen Management Review 6: 75-92. | zh_TW |
dc.relation.reference (參考文獻) | Morck, R., A. Shleifer, and R. W. Vishny. 1988. Management ownership and market valuations: an empirical analysis. Journal of Financial Economics 20: 293-315. | zh_TW |
dc.relation.reference (參考文獻) | Oviatt, B. M. 1988. Agency and transaction cost perspectives on themanager-shareholder relationship, incentives for congruent interests. Academy of Management Review 13: 214-225. | zh_TW |
dc.relation.reference (參考文獻) | Patton, A. and J. C. Baker. 1987. Why don’t directors rock the boat? Harvard Business Review, Nov.-Dec., 1987: 10-18. | zh_TW |
dc.relation.reference (參考文獻) | Pound, J. 1988. Proxy contests and the efficiency of shareholder oversight. Journal of Financial Economics 20: 237-265. | zh_TW |
dc.relation.reference (參考文獻) | Richardson, S., I. Tuna and M. Wu. 2002. Predicting earnings management: the case of earnings restatements. Working Paper, University of Pennsylvania. | zh_TW |
dc.relation.reference (參考文獻) | Roychowdhury, S., and R. L. Watts. 2007. Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting. Journal of Accounting and Economics 44 (September): 2-31. | zh_TW |
dc.relation.reference (參考文獻) | Shleifer, A. and R. Vishny. 1986. Large shareholders and corporate control. Journal of Financial Economics 53: 737-783. | zh_TW |
dc.relation.reference (參考文獻) | Warfield, T. D., J. J. Wild, and K. L. Wild. 1995. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics 20 (July): 61-92. | zh_TW |
dc.relation.reference (參考文獻) | Warner, J. B., R. L. Watts, and K. H. Wruck. 1988. Stock prices and top management changes. Journal of Financial Economics 20: 461-492. | zh_TW |
dc.relation.reference (參考文獻) | Watts, R. L. 2003. Conservatism in accounting part Ⅰ: explanations and implications. Accounting Horizons 17 (September): 207-221. | zh_TW |
dc.relation.reference (參考文獻) | Watts, R. L. 2003. Conservatism in accounting part Ⅱ: evidence and research opportunities. Accounting Horizons 17 (December): 287-301. | zh_TW |
dc.relation.reference (參考文獻) | Watts, R. L. and J. L. Zimmerman. 1986. Positive accounting theory. Englewood Cliffs: Prentice Hall. | zh_TW |
dc.relation.reference (參考文獻) | Wu, M. 2003. Earnings restatements: a capital market perspective. Working Paper. New York University. | zh_TW |
dc.relation.reference (參考文獻) | Xie, B., W. N. Davidson, and P. J. DaDalt. 2003. Earnings management and corporate governance: the roles of the board and the audit committee. Journal of Corporate Finance 9 (June): 295-316. | zh_TW |