| dc.contributor.advisor | 金成隆 | zh_TW |
| dc.contributor.author (作者) | 吳俊濱 | zh_TW |
| dc.creator (作者) | 吳俊濱 | zh_TW |
| dc.date (日期) | 2010 | en_US |
| dc.date.accessioned | 29-九月-2011 16:39:03 (UTC+8) | - |
| dc.date.available | 29-九月-2011 16:39:03 (UTC+8) | - |
| dc.date.issued (上傳時間) | 29-九月-2011 16:39:03 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0098353029 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/50782 | - |
| 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) | 98353029 | zh_TW |
| dc.description (描述) | 99 | zh_TW |
| dc.description.abstract (摘要) | 本研究旨在探討沙氏法302條款（Sarbanes-Oxley Act Section 302，以下簡稱SOX302）、沙氏法404條款（Sarbanes-Oxley Act Section 404，以下簡稱SOX404）與管理當局盈餘預測之關聯性，係美國S&P500之公司為研究對象，研究期間為2002年至2009年，主要檢測：(1)相對於SOX 404而言，在SOX 302規範下揭露無內部控制缺失之公司，其管理當局盈餘預測準確度是否會較低。(2)在SOX 404之規範下揭露有內部控制缺失之公司，公司層級的內部控制缺失相較於會計層級的內部控制缺失，是否會導致管理當局盈餘預測準確度較低。 本研究之實證結果顯示：(1)在無內部控制缺失情況下，相對於SOX 404而言，在SOX 302規範下，管理當局盈餘預測準確度會較低。(2)在SOX 404之規範下揭露有內部控制缺失之公司，公司層級的內部控制缺失相較於會計層級的內部控制缺失，會導致管理當局盈餘預測準確度較低。 | zh_TW |
| dc.description.abstract (摘要) | The main purpose of this thesis is to investigate the relation among SOX302, SOX404 and the accuracy of management earnings forecasts. Using a sample of S&P listed companies during the period 2002-2009, I address the following issues: (1) whether companies with effective internal controls under SOX302 have lower earnings forecast accuracy, compared with those under SOX404; (2) in the SOX404 context, whether companies with firm-level material weaknesses have lower earnings forecasts accuracy, compared with those with account-specific material weaknesses. As predicted, my empirical results show that: (1) compared with those under SOX404, companies with effective internal controls under SOX302 have lower earnings forecasts accuracy; (2) compared with those that disclosed account-specific material weaknesses under SOX404, the companies with firm-level material weaknesses have lower earnings forecasts accuracy. | en_US |
| dc.description.tableofcontents | 第壹章 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 研究架構 5第貳章 文獻探討 6第一節 影響管理當局預測準確度之因素 6第二節 內部控制制度－SOX 302與SOX 404 11第參章 研究設計 18第一節 研究假說 18第二節 研究方法 20第三節 變數衡量 22第四節 樣本選取及資料來源 28第肆章 實證結果與分析 30第一節 敘述性統計 30第二節 單變量分析 42第三節 管理當局盈餘預測準確度與SOX302、SOX404之關係 46第四節 管理當局盈餘預測準確度與內部控制缺失之關係 48第伍章 敏感性分析與額外測試 50第一節 敏感性分析 50第二節 額外測試 52第陸章 結論與建議 55第一節 結論 55第二節 研究貢獻 56第三節 研究限制與建議 57參考文獻 58 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0098353029 | en_US |
| dc.subject (關鍵詞) | 盈餘預測 | zh_TW |
| dc.subject (關鍵詞) | 沙氏法302條款 | zh_TW |
| dc.subject (關鍵詞) | 沙氏法404條款 | zh_TW |
| dc.subject (關鍵詞) | 內部控制 | zh_TW |
| dc.subject (關鍵詞) | Earnings forecasts | en_US |
| dc.subject (關鍵詞) | SOX302 | en_US |
| dc.subject (關鍵詞) | SOX404 | en_US |
| dc.subject (關鍵詞) | Internal control | en_US |
| dc.title (題名) | 管理當局盈餘預測與SOX 302、SOX404關係之研究 | zh_TW |
| dc.title (題名) | Management earnings forecasts and SOX302、SOX404 | en_US |
| dc.type (資料類型) | thesis | en |
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