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系統識別號 U0026-0812200915041908
論文名稱(中文) 會計穩健與盈餘屬性關係之研究
論文名稱(英文) A Study of the Relationship between Accounting Conservatism and Earnings Attributes
校院名稱 成功大學
系所名稱(中) 會計學系碩博士班
系所名稱(英) Department of Accountancy
學年度 97
學期 1
出版年 98
研究生(中文) 郭軒廷
研究生(英文) Hsuan-Ting Kuo
電子信箱 r1695127@mail.ncku.edu.tw
學號 r1695127
學位類別 碩士
語文別 中文
論文頁數 73頁
口試委員 指導教授-林松宏
口試委員-賴秀卿
口試委員-林玲芬
中文關鍵字 穩健原則  條件穩健  非條件穩健  盈餘品質  盈餘屬性 
英文關鍵字 Earnings quality  Earnings attributes  Unconditional conservatism  Conservatism  Conditional conservatism 
學科別分類
中文摘要 穩健原則過去以來備受批評,再加上我國近十年會計舞弊案件頻傳,財務報導之可靠性開始備受質疑。除了盈餘與帳面價值等財務資訊之外,財務報表內之盈餘品質資訊為投資人所關心,究竟如何衡量公司所揭露財務報表盈餘數字之品質以作正確之投資與授信決策為目前一大課題。本研究參考過去文獻,發現在實證上並無對穩健原則與盈餘屬性之關係有較完整性的探討,故本研究將會計穩健與盈餘品質之盈餘屬性結合以進行相關之探討。
目前文獻將穩健型態分為兩種:「非條件穩健」與「條件穩健」。非條件穩健係指在會計政策下所造成的穩健,取決於會計程序的運作,它與消息無關,或稱為事前穩健。條件穩健係取決於市場消息變化,它與消息有關,或稱為事後穩健。
盈餘屬性則以Francis et al. (2004)所探討的企業盈餘品質為主,即應計品質、盈餘持續性、盈餘預測性、損益平穩化、財務報表價值攸關性、時效性與穩健性。Basu (1997)認為穩健會使會計人員對於好消息認列為利得傾向較高程度的驗證,但對於壞消息認列為損失則傾向較低程度的驗證。故盈餘屬性中的時效性與穩健性為Basu (1997)的條件穩健(損益表穩健),除條件穩健之外,本研究再加上非條件穩健(資產負債表穩健),以探討兩種不同穩健型態與前五項盈餘屬性之關係。
本研究的研究成果共有五項:(1)從條件穩健的角度發現應計品質與會計穩健存在正向關係,但從非條件穩健的角度卻發現應計品質與會計穩健呈負向關係;(2)不論是條件穩健或非條件穩健皆會降低盈餘持續性;(3)從條件穩健的角度發現盈餘預測性與會計穩健存在正向關係,但從非條件穩健的角度卻發現盈餘預測性與會計穩健呈負向關係;(4)從條件穩健的角度發現損益平穩化與會計穩健在負向關係,但從非條件穩健的角度卻發現損益平穩化與會計穩健呈正向關係;(5)不論是條件穩健或非條件穩健皆不會降低財務報表的價值攸關性。本研究期許研究結果可提供準則制訂機關重新思考穩健原則的會計意涵,以瞭解其真正的資訊價值。
英文摘要 Conservatism has been criticized all the time, and there are many accounting fraud to keep pouring in Taiwan recently, since the responsibility of financial reporting is a question. Except for earnings and book value, the earnings quality information of financial statements is much concern for investor, and how to measure the earnings quality of the disclosed financial statements is very important. This paper refers to past documents, there are not any about the relationship of accounting conservatism and earnings attributes, hence the article will take an introduction about the relationship of accounting conservatism and earnings attributes.
There are two condition of accounting conservatism: ‘unconditional conservatism’ and ‘conditional conservatism’. Unconditional conservatism is making by accounting policy and accounting procedure, because occurs before an event so it has no concern with news. Conditional conservatism is make by a market news, because occur after an event so it has concern with news.
There are seven condition of earnings attributes: ‘accrual quality’, ‘earnings persistence’, ‘earnings predictability’, ‘income smoothing’, ‘value relevance’, ‘timeliness’ and ‘conservatism’. Basu (1997) interpret conservatism as resulting in earnings ‘bad news’ more quickly than ‘good news’. For instance, unrealized losses are typically recognized earlier than unrealized gains. Since the conditional conservatism is mean timeliness and conservatism (income statement conservatism). Except for conditional conservatism, the study will go to increase unconditional conservatism (balance sheet conservatism), and make a discussion of accounting conservatism and the front of five accounting attributes.
There are five outcomes in this study: (1) there is positive relationship between accrual quality and conditional conservatism, and there is negative relationship between accrual quality and unconditional conservatism; (2) the conditional conservatism and unconditional conservatism have decreased earnings persistence; (3) there is positive relationship between income smoothing and conditional conservatism, and there is negative relationship between income smoothing and unconditional conservatism; (4) there is negative relationship between earnings predictability and conditional conservatism, and there is positive relationship between earnings predictability and unconditional conservatism; (5) the conditional conservatism and unconditional conservatism have no decreased earnings value relevance.
論文目次 第一章 緒論 1
第一節 研究動機與目的 1
第二節 論文貢獻 3
第三節 研究流程與論文架構 4
第二章 文獻探討 6
第一節 穩健原則之基本概念 6
第二節 穩健原則之應用層面 10
第三節 盈餘屬性相關文獻 19
第三章 研究設計 23
第一節 研究假說 23
第二節 實證模式與變數定義 27
第三節 資料來源與樣本選取 35
第四章 實證結果與分析 38
第一節 會計穩健與應計品質關係之實證結果 39
第二節 會計穩健對盈餘持續性影響之實證結果 43
第三節 會計穩健與盈餘預測性關係之實證結果 46
第四節 會計穩健與損益平穩化關係之實證結果 50
第五節 會計穩健對財務報表價值攸關性影響之實證結果 54
第五章 敏感性分析 60
第一節 非條件穩健與應計品質關係之敏感性分析 61
第二節 非條件穩健與盈餘預測性關係之敏感性分析 62
第三節 非條件穩健與損益平穩化關係之敏感性分析 63
第六章 結論與建議 64
第一節 研究結果 64
第二節 研究限制及建議 67
參考文獻 68
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