| dc.contributor.advisor | 戚務君 | zh_TW |
| dc.contributor.advisor | Chi, Wu Chun | en_US |
| dc.contributor.author (Authors) | 潘虹華 | zh_TW |
| dc.contributor.author (Authors) | Pan, Hung Hua | en_US |
| dc.creator (作者) | 潘虹華 | zh_TW |
| dc.creator (作者) | Pan, Hung Hua | en_US |
| dc.date (日期) | 2008 | en_US |
| dc.date.accessioned | 18-Sep-2009 20:05:46 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 20:05:46 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 20:05:46 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0096353034 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/36901 | - |
| 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) | 96353034 | zh_TW |
| dc.description (描述) | 97 | zh_TW |
| dc.description.abstract (摘要) | 本文從債務契約的角度，調查穩健會計對財務報表使用者的經濟效益，以及編製者提供穩健會計的經濟誘因。穩健會計的最主要受益者為債權人，選擇債務契約係基於，首先，本研究利用當期公司穩健特性預期次期該公司契約是否違約，研究結果發現穩健會計得以使債權人及時偵知債務人倒帳風險，其次，本研究調查編製者的經濟誘因，實證結果未能發現，其中經濟誘因的變數包括銀行貸款利率、異常應計與盈餘反應係數，本文建議未來研究可繼續探求財報提供者報導穩健之誘因，並進行跨國分析比較。 | zh_TW |
| dc.description.abstract (摘要) | Perceived from the perspective of debt contract, this paper investigates the benefit of accounting conservatism for users of financial statements and the motivation of financial preparers to provide conservative reporting. I choose this topic because main beneficiaries of accounting conservatism are the lenders. First, I use the measure of conservatism in current period to predict the default risk of borrowers in next period.The evidences show that conservatism benefits lenders through the timely signaling of default risk.Second, I try to discover the motivation of borrowers to provide conservatism accounting through the proxies of cost of capital, abnormal accruals and earning response coefficient but fail. One potential avenue for future research is to find the economic motivation of financial reporting preparers to report conservative accountings and do the cross-country comparisons. | en_US |
| dc.description.tableofcontents | 第一章 緒論.................................................1第一節 研究動機與目的.......................................1第二節 論文架構............................................3第二章 文獻探討.............................................4第一節 穩健會計之定義.......................................4第二節 穩健會計的衡量方式....................................6第三節 穩健會計與契約違約相關研究.............................8第四節 我國穩健之相關研究...................................10第五節 盈餘品質相關研究.....................................11第三章 研究設計與方法.......................................18第一節 研究假說............................................18第二節 研究期間、樣本與資料來源..............................21第三節 研究變數之設計......................................25第四節 實證模型與研究方法...................................37第四章 實證結果分析.........................................51第一節 樣本描述............................................52第二節 穩健與契約違約迴歸分析...............................70第三節 穩健與資金成本及盈餘品質之迴歸分析.....................74第五章 結論與建議...........................................79第一節 研究結論............................................79第二節 研究建議............................................82參考文獻...................................................83 | 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/#G0096353034 | en_US |
| dc.subject (關鍵詞) | 穩健會計 | zh_TW |
| dc.subject (關鍵詞) | 債務契約 | zh_TW |
| dc.subject (關鍵詞) | 資金成本 | zh_TW |
| dc.subject (關鍵詞) | 盈餘品質 | zh_TW |
| dc.subject (關鍵詞) | Accounting Conservatism | en_US |
| dc.subject (關鍵詞) | Debt Contracting | en_US |
| dc.subject (關鍵詞) | Cost of Capital | en_US |
| dc.subject (關鍵詞) | Earnings Quality | en_US |
| dc.title (題名) | 穩健會計對債權人之效益 | zh_TW |
| dc.title (題名) | The benefit of accounting conservatism for lenders | en_US |
| dc.type (資料類型) | thesis | en |
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