| dc.contributor.advisor | 戚務君 | zh_TW |
| dc.contributor.author (Authors) | 鍾博文 | zh_TW |
| dc.creator (作者) | 鍾博文 | zh_TW |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 18-Sep-2009 09:07:14 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 09:07:14 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 09:07:14 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0094353041 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34246 | - |
| 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) | 94353041 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 自從Sloan (1996)以後，後續研究關於應計有較低盈餘持續性現象之解釋可分為成長因素和會計扭曲。本研究運用Fairfield et al. (2003)與Richardson et al. (2006)之模型擬針對此兩種解釋提出直接的證據，以探討該現象可否完全由成長因素解釋，且在不同成長機會本質下其解釋能力是否仍相同。實證結果發現在Fairfield et al. (2003)之模型下，若控制當期獲利水準，淨營業資產成長和次期資產報酬率會呈負相關，若進一步將淨營業資產區分為應計和長期淨營業資產成長後，發現兩者皆與次期資產報酬率呈相同的負相關，表示成長因素確實是造成應計有較低盈餘持續性的原因。而在Richardson et al. (2006)之模型下，實證結果發現若控制當期獲利水準，並將總營業應計拆解為代表經濟成長特性的「成長要素」和代表暫時性會計扭曲的「要率要素」後，發現兩者皆和次期淨營業資產報酬率呈負相關，且效率要素之負相關程度顯著的大於成長要素。表示成長因素雖可部分解釋應計之較低盈餘持續性現象，但顯然暫時性會計扭曲才是主要原因。另外，本研究為驗證成長機會對盈餘持續性之影響，再進一步將樣本依成長機會之高低分為三群，測試後發現無論在何種成長機會本質下，效率要素的負相關程度還是大於成長要素。表示即使考量不同成長機會因素後，成長因素解釋應計有較低盈餘持續性的能力還是不足暫時性會計扭曲。 | zh_TW |
| dc.description.tableofcontents | 目錄 第一章 緒論 1第一節 研究動機與目的 1第二節 研究問題 3第三節 研究流程 4第二章 文獻探討 6第一節 盈餘資訊內涵 6第二節 應計和現金流量之增額資訊內涵 12第三節 應計之較低盈餘持續性特性探討 22第四節 成長機會與未來盈餘 30第三章 研究方法 31第一節 研究假說 31第二節 應計之定義與衡量 36第三節 其他變數定義 40第四節 會計扭曲之影響 44第五節 實證模型 52第六節 資料來源與處理 56第四章 實證結果與分析 58第一節 敘述性統計分析 58第二節 實證結果分析 66第五章 研究結論與建議 74第一節 研究結論 74第二節 研究限制 75第三節 研究建議 76附錄 77參考文獻 83表目錄 表2- 1 盈餘資訊內涵相關文獻 8表2- 2 應計和現金流量之增額資訊內涵相關文獻 15表2- 3 應計之較低盈餘持續性特性探討 26表2- 4 成長機會與未來盈餘 31表3- 1 會計扭曲對應計數和盈餘持續性之影響（正向成長） 50表3- 2 觀察值篩選過程 58表4- 1各變數之敘述性統計量—模型一、二 60表4- 2各變數的敘述性統計量—模型三、四 62表4- 3 模型一、二各變數之相關係數矩陣 64表4- 4 模型三、四各變數之相關係數矩陣 66表4- 5 模型一、二之迴歸檢定結果 69表4- 6 模型三、四之迴歸檢定結果 72附表1會計扭曲對應計和盈餘持續性之影響（負向成長） 79附表2 模型一、二樣本之年度及產業分佈 82附表3 模型三、四樣本之年度及產業分佈 83圖目錄圖1- 1研究流程圖 4 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094353041 | en_US |
| dc.subject (關鍵詞) | 盈餘持續性 | zh_TW |
| dc.subject (關鍵詞) | 成長 | zh_TW |
| dc.subject (關鍵詞) | 會計扭曲 | zh_TW |
| dc.subject (關鍵詞) | Earnings persistence | en_US |
| dc.subject (關鍵詞) | Growth | en_US |
| dc.subject (關鍵詞) | Accounting distortions | en_US |
| dc.title (題名) | 成長率與成長機會對盈餘持續性影響之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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