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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 蔡彥卿(Yann-Ching Tsai) | |
dc.contributor.author | Chien-Wei Chen | en |
dc.contributor.author | 陳建瑋 | zh_TW |
dc.date.accessioned | 2021-05-20T19:58:41Z | - |
dc.date.available | 2012-07-16 | |
dc.date.available | 2021-05-20T19:58:41Z | - |
dc.date.copyright | 2010-07-16 | |
dc.date.issued | 2010 | |
dc.date.submitted | 2010-07-12 | |
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2.Ball, R., S.P. Kothari, and A. Robin. 2000. The Effect of International Institutional Factors on Properties of Accounting Earnings. Journal of Accounting and Economics, 29, 1-51. 3.Ball, R., A. Robin, and J.S. Wu. 2003. Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries. Journal of Accounting and Economics, 36, 235-270. 4.Ball, R., L. Shivakumar. 2005. Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness. Journal of Accounting and Economics, 39, 83-128. 5.Barth, M., D. Cram, K. Nelson. 2001. Accruals and the Prediction of Future Cash. The Accounting Review, 76 (1), 27-58. 6.Barth, M., W. Landsman, M. Lang. 2007. International Accounting Standards and Accounting Quality. Journal of Accounting Research, 46 (3), 467-98. 7.Barth, M., W. Landsman, M. Lang, and C. Williams. 2009. Are International Accounting Standards-based and US GAAP-based Accounting Amounts Comparable. Rock Center for Corporate Governance at Stanford University Working Paper, No. 78. 8.Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings, Journal of Accounting and Economics. Journal of Accounting and Economics, 24, 3-37 9.Bhattacharya, U., H. Daouk, and M. Welker. 2003. The World Price of Earnings Opacity. The Accounting Review, 78, 641-678 10.Burgstahler, D., and I. Dichev. 1997. Earnings Management to Avoid Earnings Decreases and Losses. Journal of Accounting and Economics, 24, 99-126. 11.Chen, Gul, and Su. 1998. A Comparison of Reported Earnings under Chinese GAAP vs. IAS: evidence from the Shanghai Stock Exchange. Accounting Horizons, 13 (2), 91-111. 12.Chung-Hua Shen, Jing-Yu Chiu. 2003. Exchange Governance and Earnings Management Evidence from Five Stock Exchanges in Chinese Ethnic Areas. National Chengchi University. 13.Chung-Hua Shen, Hsiang-Lin Chih. 2005. Investor Protection, Prospect Theory, and Earnings Management: An International Comparison of the Banking Industry, Journal of Banking & Finance, 29, 2675-2697 14.Dechow, P. M. 1994. Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of Accounting and Economics, 18, 3-42. 15.Dechow, P. M., I. D. Dichev. 2002. The Quality of Accruals and Earnings: The Role of Accrual Estimatioin Errors. The Accounting Review, 77, Supplement 2002, 35-59. 16.Degeorge, F., J. Patel, and R. Zeckhauser. 1999. Earnings Management to Exceed Thresholds. Journal of Business, 72 (1), 1–33. 17.Haverty, J. L. 2006. Are IFRS and U.S. GAAP converging? Some evidence from People's Republic of China companies listed on the New York Stock Exchange. Journal of International Accounting, Auditing and Taxation, 15, 48–71. 18.Healy, P. M. 1985. The Effect of Bonus Schemes on Accounting Decisions. Journal of Accounting and Economics, 7, 85-107. 19.Lang, M., J. Raedy, and M. Yetman. 2003. How Representative are Firms that are Cross Listed in the United States? An Analysis of Accounting Quality. Journal of Accounting Research, 41, 363-386. 20.Leuz, C., D. Nanda, P. Wysocki. 2003. Earnings management and investor protection: An international comparison. Journal of Financial Economics, 69, 505-527 21.Sloan, R. G. 1996. Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? The Accounting Review, 71 (3), 289-315 22.林有治與林郁慧,1994,「分析師對應計項目持續性認知之研究」,會計與公司治理,第一卷第一期,25-45。 23.陳琇與吳美倫,2001,「中國大陸新上市股票異常報酬與經營績效關係之研究」,會計理論與實務研討會。 24.馮志卿,1998,「營運活動現金流量、應計項目、業外損益之盈餘持續性及市場效率研究」,國立臺灣大學會計研究所未出版碩士論文。 25.吳宜靜,2006,「損益平穩化與盈餘資訊內涵之關聯」,國立台灣大學會計研究所未出版碩士論文。 26.陳彩稚、李書行與蔡璧徽,2006,「會計準則、資訊不對稱對中國大陸證券市場盈餘宣告之市場反應的影響」,會計評論第43期,1-25。 27.張敏蕾與趙子文,2007,「大陸跨市場上市公司之會計品質研究」,銘傳大學會計研究所未出版碩士論文。 28.官月缎與陳麗雯,2007,「中國財務報導穩健性實證分析」,會計與公司治理第四卷第二期,81-104。 29.劉玉廷,2007,「中國企業會計準則體系實施的基本情況」,中華人民共和國財政部會計司司長評論。 30.林嬋娟與林孝倫,2009,「會計師事務所規模、品牌與競爭程度對審計公費之影響:中國之實證」,會計評論第49期,35-72。 31.劉金星,2009,「我國會計準則國際趨同與等效評述」,會計之友第9期。 32.「中國企業會計準則與IFRS持續趨同路線圖」,中國財政部2010年發布。 | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/8587 | - |
dc.description.abstract | 本研究以中國上市公司為觀察對象,運用盈餘管理程度及即時認列損失等方法,來探討以IFRS及中國舊企業會計準則為基礎編製之財務報表,其會計品質是否有顯著差異。由於中國資本市場環境特殊,本研究將其分為三組樣本,分別為A股、B股及所有A、B股,以個別測試其會計品質之差異性。在實證模型方面,本文採用Barth, Landsman, and Lang(2007)之衡量方法,實證結果彙整說明如下:
1.以盈餘變動數之變異數及其與營運活動現金流量變動數之變異數比率來進行分析,發現第一組(A股)及第三組(所有A、B股)其採用IFRS之後會計品質較佳,第二組(B股)則相反,採用IFRS之後會計品質並無提升。 2.在比較應計數與營運活動現金流量之相關係數方面,此三組採用IFRS之後其應計數與營運活動現金流量負相關程度皆比採用中國舊企業會計準則為高。 3.探討認列小額淨利之程度方面,實證結果指出第二組在採用IFRS之後,認列小額淨利之程度降低,表示其會計品質提升;第一組與第三組之結果則不顯著。 4.探討即時認列大額損失之程度方面,實證結果發現第一組及第三組在採用IFRS之後,即時認列大額損失的程度提高,表示其會計品質提升;第二組結果則不顯著。 綜觀上面所述,本研究發現整體而言A股在採用IFRS之後,會計品質提升之程度較高,可能原因為IFRS與中國舊企業會計準則之差異較大,故改善幅度亦較大;反觀B股則不顯著,我們推測由於B股原本就應提供兩套財務報表,故公司在編製時為避免兩套不同準則之報表其呈現的數字有明顯差異,會採用較一致的方法進行編製,故其結果並未完全支持假說。 | zh_TW |
dc.description.abstract | The purpose of this research is to investigate whether the application of IFRS is associated with higher accounting quality. The investigation involves a sample of companies from People’s Republic of China (PRC) which are listed on the Shanghai Stock Exchange and Shenzhen Stock Exchange. Due to the characteristics of China investment environment, we divide the sample into 3 groups, which is A shares, B shares, and both A and B shares, respectively. The method employed in Barth, Landsman, and Lang (2007) is mainly taken in this research. The empirical results are shown below:
We find out that A shares which adopt IFRS exhibit the higher accounting quality through 3 of 5 measures we test than those adopting PRC GAAP. However, B shares perform less improvement in accounting quality through 4 of 5 measures we test. We infer that because of the discrepancy between IFRS and PRC GAAP, when A shares have changed to adopt the superior accounting standards, they exhibit the bigger improvement in accounting quality. However, the companies issuing B shares should provide two types of financial statements which one of them adopts PRC GAAP, and the other is in accordance with IFRS at the same time since 1993. They have tended to take a consistent point of view to prepare two types of financial statements in order to prevent big differences shown to the users. Therefore, the improvement is not clear. | en |
dc.description.provenance | Made available in DSpace on 2021-05-20T19:58:41Z (GMT). No. of bitstreams: 1 ntu-99-R97722043-1.pdf: 749827 bytes, checksum: 17f67396ff9b328951c5b403bff88697 (MD5) Previous issue date: 2010 | en |
dc.description.tableofcontents | 謝辭 i
中文摘要 ii ABSTRACT iii 目錄 iv 圖目錄 vi 表目錄 vii 第一章 緒論 1 第一節 研究背景 1 第二節 研究動機與目的 3 第三節 研究架構與流程 3 第二章 文獻回顧 5 第一節 原則基礎和規則基礎與盈餘管理方面之研究 5 第二節 IFRS與國家間會計準則之比較 6 第三節 盈餘管理之相關研究 8 第四節 IFRS與會計品質之相關研究 12 第三章 研究方法 14 第一節 假說形成 14 第二節 模型建立與變數定義 17 第三節 資料來源與樣本篩選 21 第四章 實證結果與分析 27 第一節 盈餘變動數之變異與會計品質之關聯性 27 第二節 盈餘變動數之變異數和營運活動現金流量變動數之變異數其比率與會計品質之關聯性 34 第三節 應計數與營運活動現金流量之相關係數與會計品質之關聯性 39 第四節 探討何種會計準則制度下較會利用認列小額淨利進行盈餘管理 43 第五節 探討在何種會計準則制度下比較即時認列大額損失 49 第五章 結論 54 第一節 研究結論與貢獻 55 第二節 研究限制與建議 56 參考文獻 57 | |
dc.language.iso | zh-TW | |
dc.title | IFRS與會計品質之關係:以中國上市公司為研究對象 | zh_TW |
dc.title | IFRS and Accounting Quality: Evidence from China’s Listed Companies | en |
dc.type | Thesis | |
dc.date.schoolyear | 98-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 楊孟萍(Meng-Ping Yang),方偉廉(Wei-Lian Fang) | |
dc.subject.keyword | 國際財務報導準則,會計品質,盈餘管理,盈餘平穩化,及時認列損失, | zh_TW |
dc.subject.keyword | IFRS,accounting quality,earnings management,earnings smoothing,timely loss recognition, | en |
dc.relation.page | 60 | |
dc.rights.note | 同意授權(全球公開) | |
dc.date.accepted | 2010-07-12 | |
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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