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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 許文馨 | |
dc.contributor.author | Lin-Chih Wu | en |
dc.contributor.author | 吳藺芝 | zh_TW |
dc.date.accessioned | 2021-06-08T00:44:25Z | - |
dc.date.copyright | 2015-08-16 | |
dc.date.issued | 2015 | |
dc.date.submitted | 2015-08-06 | |
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/17836 | - |
dc.description.abstract | 過去文獻致力於經理人特質及公司政策及策略之關聯,卻較少以會計政策作為研究方向。本研究以心理學角度,以調節焦點理論(Regulatory Focus) 將經理人特質分為促進型目標定向(Promotion Focus) 和防禦型目標定向(Prevention Focus),探討經理人之特質是否會影響經理人採取保守會計,意即防禦型目標定向之經理人是否較促進型目標定向之經理人認列壞消息的速度會比認列好消息速度快。本文以調節焦點理論之目標定向作為代理變數,並以Basu (1997) 和 C_Score (Khan and Watts, 2009) 作為衡量會計保守之方式。本研究發現經理人之防禦型目標定向與會計保守性呈現正相關,顯示經理人之防禦型目標定向將會使其企業於發布壞消息時較好消息迅速。 | zh_TW |
dc.description.abstract | Motivated by prior studies that examine the effect of managerial attributes on corporate policies and strategies, this study examines the relation between CEOs’ regulatory focus and accounting conservatism. According to regulatory focus theory (Crowe and Higgins, 1997), people with promotion focus tend to be riskier to seek for achievement, whereas people with prevention focus are more conservative to avoid mistakes. I measure accounting conservatism using Basu’s (1997) model and C_Score (Khan and Watts, 2009) and examine whether CEOs with promotion focus are more conservative than CEOs with prevention focus. I find that CEO’s prevention focus is positively associated with accounting conservatism, suggesting that CEOs with prevention focus is more risk-averse and have higher tendency to be conservative than the other CEOs. | en |
dc.description.provenance | Made available in DSpace on 2021-06-08T00:44:25Z (GMT). No. of bitstreams: 1 ntu-104-R02722010-1.pdf: 1364855 bytes, checksum: 40122092d3e967c52dde32337492a634 (MD5) Previous issue date: 2015 | en |
dc.description.tableofcontents | Contents
謝辭 I 摘要 II Abstract III 1. Introduction 1 2. Literature Review 5 2.1 Accounting Conservatism 5 2.1.1 Definition 5 2.1.2 Measures of Accounting Conservatism 6 2.1.3 The Role of Conservatism 8 2.2 Regulatory Focus 15 2.2.1 Definition of Regulatory Focus 15 2.2.2. Characteristics of Regulatory Focus 16 3. Hypotheses Development 20 4. Research Method 23 4.1 Measure of Regulatory Focus 23 4.2 Measure of Accounting Conservatism 25 4.2.1 Basu’s (1997) Asymmetric Timeliness Model 25 4.2.2 Firm-Specific Accounting Conservatism 28 4.3 Sample Selection 34 5. Empirical Results 34 5.1 Descriptive Statistics 34 5.2 Results from Basu’s Model 36 5.3 Results from Basu’s Model for H1 37 5.4 Results from C_Score measure for H1 38 6. Additional Analysis 40 7. Conclusion 43 Reference 45 List of Tables TABLE 1 Regulatory Focus Words 57 TABLE 2 Variable Definition 58 TABLE 3 Descriptive statistics 59 TABLE 4 Correlation Table 60 TABLE 5 Accounting conservatism for Basu (1997) model 62 TABLE 6 Regulatory focus and accounting conservatism as measured with Basu (1997) 63 TABLE 7 Regulatory focus and C_Score 65 | |
dc.language.iso | en | |
dc.title | 經理人調節焦點與會計保守性 | zh_TW |
dc.title | CEO Regulatory Focus and Accounting Conservatism | en |
dc.type | Thesis | |
dc.date.schoolyear | 103-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 杜榮瑞,詹凌菁 | |
dc.subject.keyword | 經理人調節焦點,促進型目標定向,防禦型目標定向,會計保守性, | zh_TW |
dc.subject.keyword | Regulatory Focus,Promotion Focus,Prevention Focus,Accounting Conservatism, | en |
dc.relation.page | 65 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2015-08-07 | |
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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