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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 | 陳坤志 | |
dc.contributor.author | Yu-Ting Chou | en |
dc.contributor.author | 周于庭 | zh_TW |
dc.date.accessioned | 2021-06-17T07:25:39Z | - |
dc.date.available | 2024-07-10 | |
dc.date.copyright | 2019-07-10 | |
dc.date.issued | 2019 | |
dc.date.submitted | 2019-06-27 | |
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/73270 | - |
dc.description.abstract | 避險交易對現今企業而言已是十分常見之風險管理活動,而國際會計準則委員會也為此在國際會計準則第39號「金融工具:認列與衡量」以及國際財務報導準則第9號「金融工具」中為此制定了相關的揭露規範,當公司的避險交易符合數項條件時,即適用避險會計之規定,而企業在符合避險會計的條件後,可選擇是否使用避險會計之規範並按其規定對避險交易進行揭露。避險會計之本質屬自願性揭露之一種,而過去研究顯示,自願性揭露對企業帶來之影響多為正面。本研究試圖將範圍限縮至避險交易,並從風險及盈餘之角度出發,探討避險會計之揭露與否與企業風險(利率風險及匯率風險)以及企業盈餘管理程度之間之關係。實證結果顯示,雖然僅有微弱證據,但仍顯示避險會計之適用對利率風險及企業盈餘管理有一定之影響力。 | zh_TW |
dc.description.abstract | Hedging transactions has been a common way for companies to manage business risk and IASB has released IAS 39 and IFRS 9 to regulate the accounting treatment and disclosure of hedging transactions. When companies’ hedging transactions meet several conditions, they are applicable to use hedge accounting and have the right to choose to use it or not. Hedge accounting is a part of voluntary disclosure, and past studies have shown that the impact of voluntary disclosure on companies is mostly positive. This study focuses on the voluntary disclosure of hedging transactions and uses empirical research to find the relation between hedge accounting, business risk (interest rate risk and exchange rate risk), and earnings management. We find weak evidence that hedge accounting is negatively associated with interest rate risk and earnings management. | en |
dc.description.provenance | Made available in DSpace on 2021-06-17T07:25:39Z (GMT). No. of bitstreams: 1 ntu-108-R06722006-1.pdf: 1119770 bytes, checksum: 0d3c403a951ff3041925e8c27006abb6 (MD5) Previous issue date: 2019 | en |
dc.description.tableofcontents | 謝辭 i
中文摘要 ii ABSTRACT iii 目錄 iv 表目錄 v 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究目的 2 第二章 文獻回顧與研究假說 3 第一節 文獻回顧 3 第二節 研究假說 7 第三章 研究設計 9 第一節 樣本選取與資料來源 9 第二節 實證模型 12 第四章 實證結果 19 第一節 假說一敘述性統計及迴歸結果 19 第二節 假說二敘述性統計及迴歸結果 34 第五章 研究結論與建議 42 第一節 研究結論 42 第二節 研究建議 42 參考文獻 44 | |
dc.language.iso | zh-TW | |
dc.title | 避險會計、企業風險與盈餘管理 | zh_TW |
dc.title | Hedge Accounting, Corporate Risk And Earnings Management | en |
dc.type | Thesis | |
dc.date.schoolyear | 107-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 林世銘,尤琳蕙,顏如君 | |
dc.subject.keyword | 避險會計,企業風險,利率風險,匯率風險,盈餘管理, | zh_TW |
dc.subject.keyword | hedge accounting,business risk,interest rate risk,exchange rate risk,earnings management, | en |
dc.relation.page | 46 | |
dc.identifier.doi | 10.6342/NTU201901091 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2019-06-28 | |
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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