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題名 內控缺失與財務報導一致性之關聯性
The Relationship between Internal Control Weakness and the Financial Reporting Consistency作者 許正昇 貢獻者 周濟群
許正昇關鍵詞 TFIDF
文字探勘
MD&A
內控缺失
TFIDF
Text Mining
MD&A
Internal Control Weakness日期 2015 上傳時間 13-Jul-2015 11:05:53 (UTC+8) 摘要 本研究使用TFIDF文字探勘技術分析樣本公司年度財務報告裏的管理階層討論與分析(Management’s Discussion & Analysis of Financial Condition and Results of Operations,以下簡稱MD&A)與財務資訊,欲探討公司內部控制有效性對於MD&A資訊與財務資訊一致性之影響。本研究樣本自2002年至2014年美國上市櫃公司之年報中選取,研究結果顯示,當內部控制出現重大缺失,會對企業財務報導一致性產生顯著影響,內部控制具備有效性,其財務資訊與MD&A文字性資訊所揭露之訊息較為一致。
The major purpose of this study is to examine the relationship between internal control weakness and the financial reporting consistency. I use TFIDF text mining technology analysis the Management`s Discussion & Analysis of Financial Condition and Results of Operations (MD&A) and financial information. All annual report of the US-listed companies from 2002 to 2014 are collected as data samples. As anticipated, we find that internal control weakness is negatively correlated to the financial reporting consistency. Companies with no internal control weakness present more consistent MD&A information comparing to their financial information.參考文獻 一、 中文部分1.方志宏,2007,內部控制缺失與財務績效相關性研究-以本國商業銀行為例,國立台北大學會計學系碩士論文。2.王雅青,2011,內部控制缺失與財務報表品質間的關聯性,天主教輔仁大學會計學系在職專班碩士論文。3.李佩琳,2009,內部稽核主管特質對內部控制品質之影響,國立台北大學會計學系碩士論文。4.周濟群,連子杰,2011,運用文字探勘與XBRL技術提升企業資訊擷取與整合效益之研究,當代會計,第12 卷第1期,P85-114。5.馬秀如,1997,內部控制的過去與現在,會計研究月刊,第138期,頁25-40。6.馬秀如譯,1998,內部控制—整體架構,台北,會計研究發展基金會。7.徐惠慈 (2011)。中級會計學(上冊)。台北市:東華書局8.張思國、陳脩文、鄭益成、黃曉惠,2009,公司治理因素與上市公司內部控制制度關聯性之研究(上) ,證交資料,第567 期,頁6-25。9.張思國、陳脩文、鄭益成、黃曉惠,2009,公司治理因素與上市公司內部控制制度關聯性之研究(中) ,證交資料,第568 期,頁6-27。10.張思國、陳脩文、鄭益成、黃曉惠,2009,公司治理因素與上市公司內部控制制度關聯性之研究(下) ,證交資料,第569 期,頁20-51。11.財團法人金融聯合徵信中心 (2005),中華民國台灣地區主要行業財務比率,財團法人金融聯合徵信中心。12.曾乾豪、王雅青、邱士宗、薛敏正,2013,內部控制缺失與財務報表品質間之關聯性-來自新上市公司的證據,會計國際研討會新世紀新興市場審計研究,國立台北大學13.黃崇輝,2004,公司治理與經營績效關聯性之研究-以台南地區上市、上櫃及公開發行公司為實證,國立成功大學高階管理碩士在職專班。14.黃誌緯,2009,內部控制有效性與企業績效及財務報導可靠性,國立成功大學會計學系碩士論文。15.趙勃軒 (2002),以財務比率分析區別台灣地區上市電子公司經營績效,大同大學事業經營研究所在職專班碩士論文。16.龔碧雲,2007,運用財務比率評估企業經營績效-以台灣造紙產業為例,開南大學企業管理研究所碩士論文。二、 英文部分1.Abrahamson, E. and E. 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國立政治大學
會計研究所
102353029
103資料來源 http://thesis.lib.nccu.edu.tw/record/#G0102353029 資料類型 thesis dc.contributor.advisor 周濟群 zh_TW dc.contributor.author (Authors) 許正昇 zh_TW dc.creator (作者) 許正昇 zh_TW dc.date (日期) 2015 en_US dc.date.accessioned 13-Jul-2015 11:05:53 (UTC+8) - dc.date.available 13-Jul-2015 11:05:53 (UTC+8) - dc.date.issued (上傳時間) 13-Jul-2015 11:05:53 (UTC+8) - dc.identifier (Other Identifiers) G0102353029 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/76414 - 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) 102353029 zh_TW dc.description (描述) 103 zh_TW dc.description.abstract (摘要) 本研究使用TFIDF文字探勘技術分析樣本公司年度財務報告裏的管理階層討論與分析(Management’s Discussion & Analysis of Financial Condition and Results of Operations,以下簡稱MD&A)與財務資訊,欲探討公司內部控制有效性對於MD&A資訊與財務資訊一致性之影響。本研究樣本自2002年至2014年美國上市櫃公司之年報中選取,研究結果顯示,當內部控制出現重大缺失,會對企業財務報導一致性產生顯著影響,內部控制具備有效性,其財務資訊與MD&A文字性資訊所揭露之訊息較為一致。 zh_TW dc.description.abstract (摘要) The major purpose of this study is to examine the relationship between internal control weakness and the financial reporting consistency. I use TFIDF text mining technology analysis the Management`s Discussion & Analysis of Financial Condition and Results of Operations (MD&A) and financial information. All annual report of the US-listed companies from 2002 to 2014 are collected as data samples. As anticipated, we find that internal control weakness is negatively correlated to the financial reporting consistency. Companies with no internal control weakness present more consistent MD&A information comparing to their financial information. en_US dc.description.tableofcontents 第壹章 緒論 1第一節 研究背景與動機 1第二節 研究目的 6第三節 研究架構 7第貳章 文獻探討及相關工具介紹 7第一節 內控的決定性因素 8第二節 內部控制之經濟後果 12第三節 MD&A相關之研究 16第四節 文字探勘工具 23第參章 研究方法 30第一節 研究架構 30第二節 研究假說 39第三節 實證模型 40第肆章 實證結果與分析 44第一節 敘述性統計分析 44第二節 相關分析 46第三節 迴歸結果分析 49第四節 穩健性測試 51第伍章 結論與建議 53第一節 結論 53第二節 研究限制與建議 54參考文獻 55 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0102353029 en_US dc.subject (關鍵詞) TFIDF zh_TW dc.subject (關鍵詞) 文字探勘 zh_TW dc.subject (關鍵詞) MD&A zh_TW dc.subject (關鍵詞) 內控缺失 zh_TW dc.subject (關鍵詞) TFIDF en_US dc.subject (關鍵詞) Text Mining en_US dc.subject (關鍵詞) MD&A en_US dc.subject (關鍵詞) Internal Control Weakness en_US dc.title (題名) 內控缺失與財務報導一致性之關聯性 zh_TW dc.title (題名) The Relationship between Internal Control Weakness and the Financial Reporting Consistency en_US dc.type (資料類型) thesis en dc.relation.reference (參考文獻) 一、 中文部分1.方志宏,2007,內部控制缺失與財務績效相關性研究-以本國商業銀行為例,國立台北大學會計學系碩士論文。2.王雅青,2011,內部控制缺失與財務報表品質間的關聯性,天主教輔仁大學會計學系在職專班碩士論文。3.李佩琳,2009,內部稽核主管特質對內部控制品質之影響,國立台北大學會計學系碩士論文。4.周濟群,連子杰,2011,運用文字探勘與XBRL技術提升企業資訊擷取與整合效益之研究,當代會計,第12 卷第1期,P85-114。5.馬秀如,1997,內部控制的過去與現在,會計研究月刊,第138期,頁25-40。6.馬秀如譯,1998,內部控制—整體架構,台北,會計研究發展基金會。7.徐惠慈 (2011)。中級會計學(上冊)。台北市:東華書局8.張思國、陳脩文、鄭益成、黃曉惠,2009,公司治理因素與上市公司內部控制制度關聯性之研究(上) ,證交資料,第567 期,頁6-25。9.張思國、陳脩文、鄭益成、黃曉惠,2009,公司治理因素與上市公司內部控制制度關聯性之研究(中) ,證交資料,第568 期,頁6-27。10.張思國、陳脩文、鄭益成、黃曉惠,2009,公司治理因素與上市公司內部控制制度關聯性之研究(下) ,證交資料,第569 期,頁20-51。11.財團法人金融聯合徵信中心 (2005),中華民國台灣地區主要行業財務比率,財團法人金融聯合徵信中心。12.曾乾豪、王雅青、邱士宗、薛敏正,2013,內部控制缺失與財務報表品質間之關聯性-來自新上市公司的證據,會計國際研討會新世紀新興市場審計研究,國立台北大學13.黃崇輝,2004,公司治理與經營績效關聯性之研究-以台南地區上市、上櫃及公開發行公司為實證,國立成功大學高階管理碩士在職專班。14.黃誌緯,2009,內部控制有效性與企業績效及財務報導可靠性,國立成功大學會計學系碩士論文。15.趙勃軒 (2002),以財務比率分析區別台灣地區上市電子公司經營績效,大同大學事業經營研究所在職專班碩士論文。16.龔碧雲,2007,運用財務比率評估企業經營績效-以台灣造紙產業為例,開南大學企業管理研究所碩士論文。二、 英文部分1.Abrahamson, E. and E. 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