| dc.contributor.advisor | 蘇瓜藤 | zh_TW |
| dc.contributor.author (Authors) | 周吟霞 | zh_TW |
| dc.creator (作者) | 周吟霞 | zh_TW |
| dc.date (日期) | 2008 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:32:51 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:32:51 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:32:51 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0096353037 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30257 | - |
| 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) | 96353037 | zh_TW |
| dc.description (描述) | 97 | zh_TW |
| dc.description.abstract (摘要) | 為因應金融風暴所造成的金融資產巨大評價損失，國際會計準則委員會於2008年10月13日發布有關金融資產重分類的修正條文，我國財務會計準則委員會因而亦於2008年10月17日隨之修訂第34號準則，並發布金融資產重分類之新規定。然而公司管理當局是否利用對金融資產重分類而進行盈餘管理，可能隨著公司治理良窳而有不同，是一個有待實證之問題。 本研究旨是探討根據修訂之會計準則而重分類金融資產的財務報表資訊，是否仍具價值攸關性或只是淪為盈餘操縱的手段。首先，本研究探討公司管理當局是否於97年度第3季追溯對金融資產重分類。其次，本研究分析追溯重分類財務報表資訊之價值攸關性及其相對變化。 實證結果如下： （1）當公司績效愈好或愈差時，公司管理當局較不傾向對金融資產進行重分類以操縱盈餘。 （2）當公司董事會相對較獨立時，公司管理當局較不傾向對金融資產進行重分類。 （3）採用重分類之財務報表仍具價值攸關性。 關鍵字：重分類、盈餘管理、公司治理、價值攸關性 | zh_TW |
| dc.description.abstract (摘要) | To respond to the financial crisis that caused huge losses of financial assets to companies, the IASB announced, on October 13, 2008, amendments to IAS 39 and IFRS 7 “Reclassification of Financial Assets”. As a result, Taiwan’s FASB also announced, on October 17, 2008, amendments to its SFAS No.34. It is therefore an empirical question whether or not firms in Taiwan managed earnings by retroactively reclassifying financial assets on financial statements, that likely depends on the soundness of corporate governance. This research aims to examine the value relevance of financial statements information after the retroactive reclassification of financial assets based on the revised SFAS No. 34. Firstly, this research investigates whether or not listed firms in Taiwan retroactively adopted SFAS No. 34. Secondly, this research examines the value relevance of their reclassified financial statements and the association with corporate governance. The empirical results are as follows. Firstly, the better or worse a firm performed, the less it would be willing to retroactively adopt the revised SFAS No. 34. Secondly, the more independent its board of directors, the less it would be willing to to retroactively adopt the revised SFAS No. 34. Finally, the reclassified financial statements were still value relevant. Keywords: Reclassification, Earnings management, Value relevance, Corporate governance. | en_US |
| dc.description.tableofcontents | 謝辭 ……………………………………………………………………I 摘要 ……………………………………………………………………II 圖目錄 …………………………………………………………………V 表目錄 …………………………………………………………………VI 第壹章 緒論 ………………………………………………………… 1 第一節 研究背景與動機………………………………………………1 第二節 研究目的………………………………………………………3 第三節 研究架構與研究流程 ………………………………………4 第四節 預期貢獻……………………………………………………7 第貳章 文獻探討………………………………………………………9 第一節 準則制定沿革…………………………………………………9 第二節 盈餘管理之動機及其衡量方法………………………………26 第三節 公司治理相關文獻……………………………………………30 第四節 財務報表之價值攸關性………………………………………34 第參章 研究方法………………………………………………………43 第一節 研究假說………………………………………………………43 第二節 實證模型………………………………………………………53 第三節 樣本選取與資料來源…………………………………………61 第肆章 實證結果與分析………………………………………………64 第一節 敘述性統計量分析……………………………………………65 第二節 相關係數分析…………………………………………………67 第三節 迴歸分析………………………………………………………69 第四節 敏感性分析……………………………………………………75 第伍章 結論與建議……………………………………………………77 第一節 研究結論………………………………………………………77 第二節 研究限制………………………………………………………77 第三節 後續研究建議…………………………………………………78 參考文獻 …………………………………………………………………79 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0096353037 | en_US |
| dc.subject (關鍵詞) | 重分類 | zh_TW |
| dc.subject (關鍵詞) | 盈餘管理 | zh_TW |
| dc.subject (關鍵詞) | 公司治理 | zh_TW |
| dc.subject (關鍵詞) | 價值攸關性 | zh_TW |
| dc.subject (關鍵詞) | Reclassification | en_US |
| dc.subject (關鍵詞) | Earnings management | en_US |
| dc.subject (關鍵詞) | Value relevance | en_US |
| dc.subject (關鍵詞) | Corporate governance | en_US |
| dc.title (題名) | 第三十四號公報重分類盈餘管理動機與財務報表價值攸關性之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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