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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 李書行(Shu-Hsing Li) | |
| dc.contributor.author | Tzu-Lin Chang | en |
| dc.contributor.author | 張慈玲 | zh_TW |
| dc.date.accessioned | 2022-11-25T06:34:05Z | - |
| dc.date.copyright | 2022-01-03 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-12-27 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/82233 | - |
| dc.description.abstract | 本文探討會計穩健性與企業生命週期，對於採用薪酬索回條款之公司的未來盈餘資訊性的影響。薪酬索回政策的設計是用於管理階層做出對公司有損害的行為時，可以向其索回之前的獎勵薪酬。之前的研究發現，公司在採用薪酬索回條款條款後，財務報表重編的情形明顯減少。基於這樣的發現，我們進而探討薪酬索回條款是否能增加盈餘資訊性或是正面的市場反應。 首先，我們探討薪酬索回條款是否會影響公司的未來盈餘資訊性。接著，我們探討會計穩健性是否能增進採用薪酬索回條款之公司的未來盈餘資訊性。最後，我們探討採用薪酬索回條款之公司的未來盈餘資訊性是否因為所處的企業生命週期階段而異。 實證結果顯示，公司採用薪酬索回條款可以增加未來盈餘資訊性。並且採用薪酬索回條款的公司會計越穩健，其未來盈餘資訊性越顯著增加。近一步分析發現，未來盈餘資訊性的變化，也會因為公司所處的企業生命週期階段而有所不同。相較於成長期公司採用薪酬索回條款，成熟期及衰退期公司採用薪酬索回條款，顯著較具有正向未來盈餘資訊性。因此公司的未來盈餘資訊性，會因為公司所處的企業生命週期階段而有所不同。綜合以上，會計穩健性與企業生命週期會顯著影響有採用薪酬索回條款之公司的未來盈餘資訊性。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-25T06:34:05Z (GMT). No. of bitstreams: 1 U0001-2810202103111100.pdf: 1231720 bytes, checksum: 44da9c0185a7e55e266610bbea71896e (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | 中文摘要…………………………………………………………………………. i Abstract ……………………………………………………………………….…. ii 1. Introduction……………………………………………………………………... 1 2. Literature review and hypothesis development…………………………………... 7 2.1 Earnings informativeness……………………….………….………………... 7 2.2 Clawback provisions and earnings informativeness…….….……………... 8 2.3 Accounting conservatism……………..….…….………………………………. 9 2.4 Accounting conservatism and earnings informativeness….….……………… 11 2.5 Accounting conservatism and the earnings informativeness of clawback firms..12 2.6 Business life cycle and earnings informativeness.……….……...………… 13 2.7 Business life cycle and earnings informativeness of clawback firms…………14 3. Research design……………………………….…………………………………. 16 3.1 Sample selection………………………………………….……………….... 16 3.2 Model for testing Hypothesis 1 ……………..…..………...………………...... 17 3.3 Model for testing Hypothesis 2...……………………………….…………...... 18 3.4 Model for testing Hypothesis 3...……………………………….…………...... 20 4. Empirical results………………………………….………….…………...... 22 4.1 Descriptive statistics…………………………….………….…………...... 22 4.2 Empirical results………………………………….………….…………...... 25 4.2.1 Earnings informativeness of clawback provision……………… 25 4.2.2 Accounting conservatism to the earnings informativeness of clawback provisions……………………………………………………….… 26 4.2.3 Business life cycle to the earnings informativeness of clawback provisions……………………….…………….…………………….… 27 5. Robustness tests and further analysis…………………….……….… 28 5.1 Endogeneity………………….…………………………………….… 28 5.2 Comparisons to business life cycle stages…………………….……….… 30 5.3 Earnings informativeness of accounting conservatism………………….… 32 5.4 Earnings informativeness of business life cycle…………….………….… 33 5.5 Subsample tests of accounting conservatism…………….………….… 34 5.6 Subsample tests of business life cycle…………….……………….… 35 5.7 PSM and D-I-D tests in post-clawback adoption……….…………….… 36 6. Conclusions……………….………………………………………………….… 36 References………………………………………………………………………. 64 Appendix: variable definitions……………………………………….…………. 72 | |
| dc.language.iso | en | |
| dc.subject | 企業生命週期 | zh_TW |
| dc.subject | 薪酬索回條款 | zh_TW |
| dc.subject | C分數 | zh_TW |
| dc.subject | 盈餘資訊性 | zh_TW |
| dc.subject | 會計穩健性 | zh_TW |
| dc.subject | C-score | en |
| dc.subject | Clawback provision | en |
| dc.subject | Accounting conservatism | en |
| dc.subject | Business life cycle | en |
| dc.subject | Earnings informativeness | en |
| dc.title | 薪酬索回條款與盈餘資訊性 | zh_TW |
| dc.title | Clawback Provisions and Earnings Informativeness | en |
| dc.date.schoolyear | 110-1 | |
| dc.description.degree | 博士 | |
| dc.contributor.oralexamcommittee | 廖珮真(Hsin-Tsai Liu),姜堯民(Chih-Yang Tseng),謝佳純,王曉雯 | |
| dc.subject.keyword | 薪酬索回條款,會計穩健性,企業生命週期,盈餘資訊性,C分數, | zh_TW |
| dc.subject.keyword | Clawback provision,Accounting conservatism,Business life cycle,Earnings informativeness,C-score, | en |
| dc.relation.page | 73 | |
| dc.identifier.doi | 10.6342/NTU202104390 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2021-12-28 | |
| 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 | 2026-11-30 | - |
| 顯示於系所單位： | 會計學系 | |
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