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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
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dc.contributor.advisor | 劉啟群(Chi Chiun Liu) | |
dc.contributor.author | Yi-Chen Chen | en |
dc.contributor.author | 陳苡晟 | zh_TW |
dc.date.accessioned | 2021-05-16T16:24:20Z | - |
dc.date.available | 2013-07-11 | |
dc.date.available | 2021-05-16T16:24:20Z | - |
dc.date.copyright | 2013-07-11 | |
dc.date.issued | 2013 | |
dc.date.submitted | 2013-06-30 | |
dc.identifier.citation | Reference
Ball, R. and P. Brown, 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research 6: 159-178. Basu, S., 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24: 3-37. Basu, S., 2005. Discussion of Conditional and Unconditional Conservatism:Concepts and Modeling Review of Accounting Studies 10: 311-321. Beaver, W. H., R. A. Lambert, and S. G. Ryan, 1987. The information content of security prices: a second look. Journal of Accounting Research 9: 139-157. Beaver, W. H. and S. G. Ryan, 2005. Conditional and unconditional conservatism: concepts and modeling. Review of Accounting Studies 10: 269-309. Lin, C. Y. and C. C. Liu, 2012. Effects of nonlinearity and multi-period lags on Basu (1997) measure. Journal of Financial Studies 20: 1-32. Shroff, P. K., R. Venkataraman, and S. Zhang, 2013. The conservatism principle and the asymmetric timeliness of earnings: an event-based approach. Contemporary Accounting Research 30: 215-241. Thompson II, R. B., C. Olsen, and J. R. Dietrich, 1987. Attributes of news about firms: An analysis of firm-specific news reported in the Wall Street Journal Index. Journal of Accounting Research 25: 245-274. Warfield, T. D. and J.J Wild. 1992. Accounting recognition and the relevance of earnings as an explanatory variable for returns. The Accounting Review 4:821-842 Watt, R. L. 2003a. Conservatism in accounting part I: Explanations and implications Accounting Horizons 17:207-221 | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/6257 | - |
dc.description.abstract | 穩健性原則影響會計上對於好消息(收入或利益)以及壞消息(費用或損失)的認列。近年來,學者進一步將穩健性原則區分為條件性穩健和非條件性穩健(Beaver and Ryan 2005)。Basu (1997) 使用股票報酬率以及盈餘作為變數,並使用盈餘對於好(壞)消息認列的不對稱性對於條件性穩健進行衡量。後人並延伸Basu (1997) 的概念對於不同性質的公司進行會計穩健性的測試。Lin and Liu (2012)根據會計穩健的性質,認為盈餘對於資訊反應的不對稱性會隨著時間經過而減弱。因此在以不對稱性對於穩健性進行衡量時,應同時考量多期效果的概念。
經濟事件在會計上的認列,除了依照穩健原則之外,同時也受到事件本身認列速度的影響。本研究進一步對於各別經濟事件以事件相對認列速度進行分類,並沿用前人所提出多期效果的概念以嘗試找出事件本身被反應速度對於穩健原則之下盈餘認列的影響性。 實證研究證實,經濟事件本身的認列速度確實會對於盈餘認列本身產生影響。代表除了依照穩健原則對於經濟事件進行認列之外,認列速度的增減會使得會計上對於好消息以及壞消息之認列產生變化,並同時影響會計認列的不對稱性。顯示前人的研究僅依照好消息以及壞消息之認列的不對稱性對於穩健性進行衡量的方式不夠完善,而同時應該考量經濟事件本身的認列速度。 | zh_TW |
dc.description.abstract | Earnings recognition is long affected by conservatism. Firms tend to recognize losses earlier than gains to avoid the overstatement of asset and equity. Recently, researchers further subdivide conservatism into conditional conservatism and unconditional conservatism (Beaver and Ryan 2005). Conditional conservatism is interpreted by Basu (1997) as the lower thresholds for bad news recognition than good news recognition. Basu (1997) measures the different earnings responses to gains and losses, and defines it as conservatism. Piles of studies follow Basu (1997) measurement to test conservatism among companies with different characteristics. Lin and Liu (2012) argue that the asymmetric timeliness of earnings changes with periods (multi-period effect), because Basu (1997) only considers the asymmetric extents in current period. Empirical research shows the asymmetric timeliness is higher in short-term periods than long-term periods, and the multi-period should be considered in measuring asymmetric extents of news recognition.
News contains different recognition speed exclusive of conservatism. This research extends concept of Basu (1997) measurement and measures the effect of different relative recognition speed of news itself on earnings recognition in multi-period. | en |
dc.description.provenance | Made available in DSpace on 2021-05-16T16:24:20Z (GMT). No. of bitstreams: 1 ntu-102-R00722038-1.pdf: 3920151 bytes, checksum: 6c59f17b46b74423b12e77786c350969 (MD5) Previous issue date: 2013 | en |
dc.description.tableofcontents | List
謝詞 I 摘要 II Abstract III 1. Introduction 1 2. Literature Review 4 3. Hypothesis 6 3.1 Multi-Period Effect in Conditional Conservatism 6 3.2 Concept of Current Group and Future Group 8 3.3 Current Group and Future Group in Conservatism 11 3.3.1 Asymmetric Timeliness of Earnings in Current Group and Future Group in Multi-Period 11 3.3.2 The Magnification Effect on Asymmetric Timeliness of Earnings in Future Group 12 4. Data 15 4.1 The News Collections and Classifications 15 4.2 Data Collections 19 5. Model Design and Empirical Results 20 5.1 Model Design 20 5.2 Empirical Results 25 5.3 Robustness Test 30 6. Conclusion 31 | |
dc.language.iso | en | |
dc.title | 新聞事件多期效果對於會計盈餘認列速度在穩健原則下的影響性 | zh_TW |
dc.title | Multi-Period Effect of Corporate News on the Speed of Earnings Recognition under Conservatism | en |
dc.type | Thesis | |
dc.date.schoolyear | 101-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 陳明進(Ming Jin Chen),林維珩(Wei Heng Lin) | |
dc.subject.keyword | 穩健原則,認列不對稱性, | zh_TW |
dc.subject.keyword | Conservatism,Asymmetric Timeliness of Earnings, | en |
dc.relation.page | 66 | |
dc.rights.note | 同意授權(全球公開) | |
dc.date.accepted | 2013-07-01 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
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