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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳國泰(Kuo-Tay Chen) | |
| dc.contributor.author | Yen-Ling Liu | en |
| dc.contributor.author | 劉妍伶 | zh_TW |
| dc.date.accessioned | 2021-05-20T21:04:55Z | - |
| dc.date.available | 2012-07-27 | |
| dc.date.available | 2021-05-20T21:04:55Z | - |
| dc.date.copyright | 2011-07-27 | |
| dc.date.issued | 2011 | |
| dc.date.submitted | 2011-07-06 | |
| dc.identifier.citation | 一、中文文獻
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Heider, F. 1982. The psychology of interpersonal relations: Lawrence Erlbaum. Henderson, G. V. 1990. Problems and solutions in conducting event studies. The journal of Risk and Insurance 57 (2): 282-306. Holsti, O. R. 1969. Content analysis for the social sciences and humanities: Addison-Wesley Reading, MA. Hooghiemstra, R. 2001. Cultural differences in self-serving behaviour in accounting narratives. Paper read at APIRA Conference, at Adelaide. Iyengar, S. 1994. Is anyone responsible?: How television frames political issues: University of Chicago Press. Jones, M. J., and P. A. Shoemaker. 1994. Accounting narratives: A review of empirical studies of content and readability. Journal of Accounting Literature 13 (1): 142-184. Kahneman, D., and A. Tversky. 1979. Prospect theory: An analysis of decision under risk. Econometrica 47 (2): 263-292. Kothari, S. P., X. Li, and J. E. Short. 2009. 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In Impression management theory and social psychological research, 23-40. Staw, B. M., P. I. McKechnie, and S. M. Puffer. 1983. The justification of organizational performance. Administrative Science Quarterly 28 (4): 582-600. Stempel, G. H., D. H. Weaver, and G. C. Wilhoit. 2003. Content Analysis. In Mass communication research and theory. Boston: Allyn and Bacon. Sun, Y. 2010. Do MD&A disclosures help users interpret disproportionate inventory increases? The Accounting Review 85 (4): 1411-1440. Tennyson, B. M., R. W. Ingram, and M. T. Dugan. 1990. Assessing the information content of narrative disclosures in explaining bankruptcy. Journal of Business Finance and Accounting 17 (3): 391-410. Watts, R. L., and J. L. Zimmerman. 1986. Positive accounting theory: Prentice-Hall Inc., . Weber, R. P. 1990. Basic content analysis: Sage. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/10140 | - |
| dc.description.abstract | 企業年報中的敘述性資訊是管理當局用以向外部關係人溝通企業經營成果的重要工具。本論文在年報文字資訊具有資訊內涵的前提下，探討企業致股東告書中是否存在以印象管理為目的的揭露策略，並研究投資人是否受到管理當局揭露策略之影響。本研究以內容分析法對台灣上市公司2007年度致股東報告書進行訊息框架類目的分類、編碼，以此作為分析之主要資料。分析結果發現管理當局會視營運結果來調整資訊提供的策略，當中含有企業自利歸因的傾向。此外，多元迴歸分析結果顯示，有利之訊息框架在企業盈餘宣告時對於累積異常報酬率具有額外解釋能力；相對地，不利訊息框架則對股價異常報酬無顯著影響。另一方面，被定義為有利框架的背景資訊中，僅有描述企業本年度表現較往年佳之自體比較資訊與累積異常報酬率具有顯著正相關，顯示並非所有具正面框架作用的論述都能實際提升資訊接收者對企業的價值判斷，投資人對資訊的認知與詮釋可能受其他心理效應的影響，而使訊息框架未能產生管理當局所期望的印象管理效果。 | zh_TW |
| dc.description.abstract | Accounting narratives in the annual reports are an important medium for companies to communicate business performance. Under the assumption that narratives are informative, this study attempts to investigate (1) whether the management engage impression management by adopting different disclosure strategies in the president’s letters and (2) whether investors are affected by these strategies. Applying content analysis, we categorize the message frames contained in the president’s letter section in the annual report of Taiwan’s listed companies and use them as the data for analysis. The results show that management would adjust disclosure strategy depending on companies’ operating results. Besides, their selections of information have a systematic pattern consistent with self-serving attribution. On the other hand, the result of multiple regression analysis indicates that favorable message frames can give an extra explanation of cumulative abnormal return during earnings announcement, but unfavorable frames can’t. In addition, among background information defined as favorable message frame, only the self-comparing information that describes company’s operating results are better than past years has significant positive relation to cumulative abnormal returns. The results indicate that not all favorable statements in the president’s letters really have abilities to enhance investor’s valuation of company’s performance. Since investors’ cognition and interpretation of textual information might be influenced by other psychology effects, message frames don’t necessarily bring the effect of impression management conforming to company’s expectation. | en |
| dc.description.provenance | Made available in DSpace on 2021-05-20T21:04:55Z (GMT). No. of bitstreams: 1 ntu-100-R98722001-1.pdf: 1935748 bytes, checksum: 5e7e7ca14d13d4f2e5b45c912272840a (MD5) Previous issue date: 2011 | en |
| dc.description.tableofcontents | 目錄
中文摘要 I 英文摘要 II 目錄 IV 表目錄 V 圖目錄 VI 第一章 緒論 1 第一節 研究動機與目的 1 第二節 研究架構 3 第二章 文獻探討與假說發展 4 第一節 會計與文字資訊內涵 4 第二節 印象管理與自利歸因 8 第三節 框架理論 11 第四節 假說發展 16 第三章 研究方法 20 第一節 內容分析法 20 第二節 假說模型與變數之衡量、定義 29 第四章 研究結果 40 第一節 內容分析法編碼結果 40 第二節 假說一之檢定 44 第三節 假說二之迴歸實證 48 第五章 結論與建議 59 第一節 研究結論 59 第二節 研究建議與限制 61 參考文獻 64 附錄 69 附錄一、內容分析編碼須知 69 附錄二、內容分析編碼範例 74 附錄三、內容分析編碼表 76 表目錄 表3-1 樣本選取 28 表3 2 假說二迴歸模型自變數彙總表 38 表4 1 環境影響資訊內容分析編碼結果 40 表4 2 財務績效同業比較資訊內容分析編碼結果 40 表4 3 財務績效自體比較資訊內容分析編碼結果 41 表4 4 非財務績效資訊內容分析編碼結果 41 表4 5 自體比較資訊呈現狀況 44 表4 6 內在歸因之母體比例差檢定 45 表4 7 環境影響資訊呈現狀況 45 表4 8 外在歸因之母體比例差檢定 46 表4 9 訊息框架與累積異常報酬率迴歸模型之敘述統計：依變數與控制變數 48 表4 10 訊息框架與累積異常報酬率迴歸模型之敘述統計：解釋變數 48 表4 11 假說2-1模型之Pearson相關分析 51 表4 12 假說2-2模型之Pearson相關分析 52 表4 13 假說2-1：有利訊息框架與累積異常報酬率之複迴歸模型 53 表4 14 假說2-2：不利訊息框架與累積異常報酬率之複迴歸模型 57 圖目錄 圖1 1 研究架構圖 3 圖3 1 內容分析類目清單 23 | |
| dc.language.iso | zh-TW | |
| dc.title | 年報文字資訊訊息框架效果之研究 | zh_TW |
| dc.title | Message Framing Effect of Textual Information in Annual Reports | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 99-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 林世銘,黃美祝 | |
| dc.subject.keyword | 印象管理,自利歸因,訊息框架,致股東報告書,文字資訊,資訊內涵, | zh_TW |
| dc.subject.keyword | Impression management,Self-serving attribution,Message Framing,The president’s letter/The chairman’s statement,Textual information,Information content, | en |
| dc.relation.page | 77 | |
| dc.rights.note | 同意授權(全球公開) | |
| dc.date.accepted | 2011-07-06 | |
| 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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