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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 | 王泰昌,劉嘉雯 | |
dc.contributor.author | Liang-Yu Huang | en |
dc.contributor.author | 黃亮諭 | zh_TW |
dc.date.accessioned | 2021-05-19T18:03:37Z | - |
dc.date.available | 2023-08-31 | |
dc.date.available | 2021-05-19T18:03:37Z | - |
dc.date.copyright | 2013-08-16 | |
dc.date.issued | 2013 | |
dc.date.submitted | 2013-08-12 | |
dc.identifier.citation | 一、 中文部份
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/8032 | - |
dc.description.abstract | FASB於1978年發佈了財務會計觀念公報第一號「企業財務報導之目的」,公報中提到「財務報導的目的在於提供資訊,用以協助投資人、債權人及其他報表使用者評估企業相關未來淨現金流入的金額、時間及不確定性」,在同份公報中也提到「盈餘及其組成項目在預測未來現金流量之能力較當期之現金流量為佳。」過去之研究皆著重在比較盈餘與現金流量對未來現金流量之預測能力,對盈餘組成項目之預測能力著墨較少。本研究參照Barth et al. (2001)所提出的模型,將盈餘拆解成現金流量及應計項目組成要素,並預期拆解後之盈餘組成要素可對未來現金流量提供更好的預測能力。本研究以一季為一個觀察值,選取了1990第四季至2012年第四季此期間存在並資料完整的上市櫃公司共134家,剔除有殘差自我相關及取一階分差後仍呈隨機趨勢的樣本公司後,有127家公司。
實證結果顯示,除了當期盈餘外,過去期數的盈餘也對未來現金流量有增額資訊內涵,考慮期數越多,其解釋能力及預測能力皆有提升。而將盈餘藉資金基礎解構方式拆解後,其對未來現金流量的解釋能力相對於總計盈餘,能提供更佳的預測能力及解釋能力,表示應計項目對未來現金流量,亦具有增額之資訊內涵。而若將樣本公司依產業別分類後,其結果也大致符合全產業的情況,顯示對不同產業而言,過去的盈餘與應計項目皆具有增額的資訊內涵。 | zh_TW |
dc.description.abstract | Based on the model from Barth et al. (2001) (hereafter BCN), this study disaggregates the earnings into two parts, cash flow and accruals, in order to find a relation between disaggregated earnings and future cash flow. BCN (2001) showed that each part of accruals has different information content relating to future cash flow. Hence, the BCN model predicts that earnings disaggregating can improve the future cash flow predictive ability.
In this study, accruals are disaggregated into six major parts: change in accounts receivable, change in inventory, change in accounts payable, depreciation expense, amortization expense, and other accruals. After using time series regression model, I find that using several lagged earnings does have more substantially predictive ability than using only one lagged earning. Moreover, the finding reveals that disaggregating earnings into cash flow and accruals will lead to a greater predictive ability for future cash flow than using earnings alone. | en |
dc.description.provenance | Made available in DSpace on 2021-05-19T18:03:37Z (GMT). No. of bitstreams: 1 ntu-102-R00722044-1.pdf: 1383556 bytes, checksum: e5a1de50b5511229c13889abfde0b833 (MD5) Previous issue date: 2013 | en |
dc.description.tableofcontents | 口試委員審定書 i
謝辭 ii 論文摘要 iii Abstract iv 目錄 v 表目錄 vi 第一章 緒論 - 1 - 第一節 研究動機與目的 - 1 - 第二節 研究問題 - 3 - 第三節 論文結構 - 4 - 第二章 文獻探討 - 5 - 第一節 盈餘資訊內涵之相關文獻 - 5 - 第二節 盈餘組成要素增額資訊內涵之相關文獻 - 9 - 第三節 未來現金流量預測之相關文獻 - 13 - 第三章 研究方法 - 17 - 第一節 實證模型與研究假說 - 17 - 第二節 研究方法 - 25 - 第三節 變數衡量 - 27 - 第四節 資料來源及樣本選擇 - 29 - 第四章 實證結果及分析 - 32 - 第一節 實證模型研究結果 - 32 - 第二節 敏感性分析 - 43 - 第五章 結論與建議 - 50 - 第一節 研究結論 - 50 - 第二節 研究限制 - 52 - 第三節 研究建議 - 52 - 參考文獻 - 53 - | |
dc.language.iso | zh-TW | |
dc.title | 盈餘及應計項目對預測未來現金流量之資訊內涵 | zh_TW |
dc.title | The Information Content of Earnings and Accruals to Predict Future Cash Flow | en |
dc.type | Thesis | |
dc.date.schoolyear | 101-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 林瑞青 | |
dc.subject.keyword | 盈餘,應計項目,未來現金流量預測,增額資訊內涵, | zh_TW |
dc.subject.keyword | earnings,accruals,future cash flow,information content, | en |
dc.relation.page | 56 | |
dc.rights.note | 同意授權(全球公開) | |
dc.date.accepted | 2013-08-12 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
dc.date.embargo-lift | 2023-08-31 | - |
顯示於系所單位: | 會計學系 |
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