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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 杜榮瑞 | |
dc.contributor.author | Hsiang-Yu Chiu | en |
dc.contributor.author | 邱湘愉 | zh_TW |
dc.date.accessioned | 2021-06-08T00:51:54Z | - |
dc.date.copyright | 2015-07-20 | |
dc.date.issued | 2015 | |
dc.date.submitted | 2015-06-26 | |
dc.identifier.citation | Ahmed, A. S., and S. Duellman. 2013. Managerial overconfidence and accounting conservatism. Journal of Accounting Research 51 (1):1-30.
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/18123 | - |
dc.description.abstract | 本研究主要探討會計師在評估繼續經營假設疑慮時,除了考量重建計畫之內容外,是否也會由於經理人的過度自信,改變其出具經營假設疑慮之審計報告。本研究以2002-2012 年美國S&P1500 財務困境之公司做為樣本,實證結果顯示,會計師在評估不同類型之重建計畫以出具繼續經營假設疑慮之報告時,會由於經理人之過度自信,影響會計師對重建計畫的評估,過度自信之經理人採取能產生短期現金流量之策略性重建計畫或長期性之策略性重建計畫時,會減輕會計師出具繼續經營假設有重大疑慮之審計報告的可能性,營運性重建計畫則不會影響會計師對於繼續經營能力之考量。 | zh_TW |
dc.description.abstract | The objective of this research is to investigate the effect of CEO’s overconfidence and different turnaround plan on the auditor‘s audit report decision.
Using a sample of 2002-2012 S&P 1500 distressed firms, The empirical results show that when overconfidence CEO imply both short-term cash flow potential and long-term cash flow potential strategic turnaround plan, will have a mitigating impact on the auditor’s going concern decision. The results suggest that auditor will include CEO’s overconfidence factor in the evaluation of strategic and operating turnaround plan and have different impact on the auditor’s going concern decision. | en |
dc.description.provenance | Made available in DSpace on 2021-06-08T00:51:54Z (GMT). No. of bitstreams: 1 ntu-104-R02722039-1.pdf: 1147502 bytes, checksum: 3c74be88facc4eb0a4f25c2a55ba8116 (MD5) Previous issue date: 2015 | en |
dc.description.tableofcontents | 口試委員審定書 .....................i
謝辭 ...............................ii 摘要 ...............................iii Abstract............................iv 目錄 ..............................v 表目錄 .............................vi 第一章 緒論 ........................1 第一節、 研究背景與動機 ............1 第二節、 研究架構 ..................4 第二章 文獻探討與研究假說 ..........5 第一節、 重建計畫相關文獻 ..........5 第二節、 過度自信相關文獻 ..........9 第三節、 研究假說 ..................11 第三章 研究方法 ....................14 第一節、 樣本選取與資料收集 ........14 第二節、 變數衡量 ..................19 第三節、 實證模型 ..................23 第四章 實證結果 ....................27 第一節、 敘述統計和單變量分析 ......27 第二節、 迴歸分析結果 ..............35 第三節、 敏感性測試 ................45 第五章 研究結論、限制與建議 ........47 第一節、 研究結論 ..................47 第二節、 研究限制與建議 ............47 附錄 ...............................49 參考文獻 ...........................50 | |
dc.language.iso | zh-TW | |
dc.title | 經理人過度自信與重建計畫對審計報告之影響 | zh_TW |
dc.title | The Effect of CEO Overconfidence and Turnaround Plan on
Audit Reporting for Distressed Companies | en |
dc.type | Thesis | |
dc.date.schoolyear | 103-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 許文馨,林孝倫 | |
dc.subject.keyword | 重建計畫,經理人過度自信,繼續經營假設, | zh_TW |
dc.subject.keyword | turnaround plan,going concern,overconfidence,CEO, | en |
dc.relation.page | 55 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2015-06-27 | |
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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