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系統識別號 U0026-0812200915261823
論文名稱(中文) 圖形表達對會計資訊價值攸關性之影響
論文名稱(英文) The Effect of Graph Disclosure on Value Relevance of Accounting Information
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 2
出版年 98
研究生(中文) 邱素伶
研究生(英文) Su-ling Chiu
電子信箱 sunny@ncut.edu.tw
學號 r1888105
學位類別 博士
語文別 中文
論文頁數 244頁
口試委員 口試委員-陳政芳
召集委員-黃能權
口試委員-蔡柳卿
口試委員-楊朝旭
口試委員-邱正仁
指導教授-王明隆
中文關鍵字 圖形表達  會計資訊  企業價值報告  價值攸關性 
英文關鍵字 accounting information  value report  value relevance  graph disclosure 
學科別分類
中文摘要 揭露模式包含資訊表達內容及資訊表達方式,二者對資訊的決策有用性是重要的。其中資訊表達內容必須符合攸關性及可靠性,表達方式則包含揭露的架構及揭露所使用的工具。隨著一連串會計醜聞案件的爆發,會計專業界認為20世紀初期所建構的表達模式需要進一步改良,有學者倡導應該改變財務報告的內容與形式,於是Phillips and Kahn(1997)提出企業價值報的構想,得到相當的迴響。另外表達工具部分,有學者認為圖形相較於表格及文字,是一個突出的線索及易於閱讀、易於理解、易於記憶的表達工具。
本研究主要目的在於了解圖形表達對會計資訊的價值攸關性,包含兩個研究主題。第一個主題驗證圖形表達的價值攸關性及其對會計資訊價值攸關性的影響。第二個主題強調資訊系統的決策有用性。本文首先針對我國上市公司調查圖形表達實務現況,進一步透過迴歸模式檢驗圖形表達的價值攸關性,及圖形表達對會計資訊價值攸關性的影響。結果發現,我國上市公司在年報及公開說明書中使用圖形並不積極,主要以非財務圖形為主,傳統產業主要表達的變數為組織結構、產製流程及產業關聯,電子業較多樣化且多著墨於市場發展及產品趨勢預測。迴歸結果顯示,公司在公開資訊文件中圖形表達越多,投資人給予越高的評價,另外,圖形表達對於盈餘變數的價值攸關性有正面的影響。這些結果令我們較有信心認為圖形表達或許有助於資訊的可理解性。進一步以圖形做為企業價值報告的另一種忠實表達模式,本研究嘗試我國電子業具代表性企業為範例,建構圖形表達實務,建議可以作為主要公開文件的輔助揭露工具。
這些研究結果期能藉此拋磚引玉,提供有興趣的研究者對資訊表達形式投注更多面向的思考與研究,並提供法令制定者思考及留意圖形表達決策與規範。到目前為止沒有任何國家規範審計工作必須包含對圖形表達的查核,本研究結果或許可提供審計專業思考圖形表達查核實務的必要性。
英文摘要 Disclosure model includes disclosure contents and disclosure instruments, both important to decision usefulness of information. For the purpose of evaluation, the contents of information are most useful when they are reliable as well as relevant. Representation method contains disclosure structure and instrument. In early 21st Century, a series of major business failures involving accounting scandals, such as Enron in 2001 and Lehman Brothers in 2008, have brought to renovation about financial report. Phillips and Kahn propose the blueprint of value report in1997. Besides, researchers have proven that graph representation is easier to read and memory as compared with context and table.
The purpose of this study tends to examine the effect of graph disclosure on value relevance of accounting information. It contains two research issues. One is to survey the graph representation practice of listed company in Taiwan, and test the value relevance of graph representation. The other is to show graph disclosure model though value report as in case of electronics listed company. Research results show that the graph disclosure practice is not desirable. In average, the graph number is 4 to 5 approximately. And we find financial graph in companies’ public documents less. Regression results suggest that the more graph numbers the higher the stock price of company. Base on these research results, this study attempt to use graph to represent value report in the case of MediaTek Inc. Try to construct another faithful disclosure model by graph as the complementary instrument of annual report.
論文目次 第一章 緒論.....................................................................................................................1
第一節 啟動本研究的兩個故事-安隆案與博達案.............................................1
第二節 研究動機與目的.........................................................................................6
第三節 研究架構.....................................................................................................8
第四節 論文結構.................................................................................................11
第二章 理論架構與文獻探討.......................................................................................14
第一節 會計資訊的品質特性...............................................................................14
第二節 溝通機制與揭露實務.............................................................................23
第三節 企業價值報告 .........................................................................................28
第四節 企業與其利害關係人的另一種溝通模式---圖形.................................76
第三章 圖形表達對會計資訊價值攸關性之影響.....................................................91
第一節 前言...........................................................................................................91
第二節 我國上市公司重要公開資訊圖形表達現況...........................................93
第三節 研究問假設及模型設定.........................................................................100
第四節 研究方法.................................................................................................102
第五節 實證結果.................................................................................................105
第六節討論與結論...............................................................................................114
第四章 圖形表達企業價值報告範例 .......................................................................117
第一節 企業價值報告的模式結構及分析流程...............................................118
第二節 圖形表達模式的必要性、優勢與陷阱...............................................122
第三節、研究方法與資料來源...........................................................................128
第四節 企業價值報告的另一種真實表達模式-圖形範例
---案例:聯發科技股份有限公司---高科技產業..............................132
第五節 企業方向性的探討---看圖說故事.....................................................197
第六節 討論與結論...........................................................................................220
第五章 結論與建議 .................................................................................................223
第一節 研究結果與討論...................................................................................223
第二節 研究限制...............................................................................................225
第三節 建議.......................................................................................................226
參考文獻.......................................................................................................................228
附 錄...........................................................................................................................238
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