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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/23816| 標題: | 企業多角化與穩健會計 Corporate Diversification and Conditional Conservatism |
| 作者: | Che-Chia Chang 張哲嘉 |
| 指導教授: | 林嬋娟 |
| 關鍵字: | 企業多角化,穩健會計,財務會計準則第131號公報,過度投資,無效率交叉補貼,價值減損, corporate diversification,conditional conservatism,Statement of Financial Accounting Standards No. 131,overinvestment,inefficient cross-subsidization,value discount, |
| 出版年 : | 2011 |
| 學位: | 博士 |
| 摘要: | Diversified firms suffer from value discount due to overinvestment and inefficient cross-subsidization. This paper conjectures that conditional conservatism ex ante reduces manager proclivity for inefficient decision, and ex post facilitates investor monitoring. This paper shows that conditional conservatism mitigates overinvestment and inefficient cross-subsidization, thereby mitigating value discount in diversified firms. The FASB issued SFAS No. 131 to improve the quality and quantity of segment information. Under SFAS No. 131, managers have less ability to offset information, and fewer incentives to make inefficient decisions. This paper shows that conditional conservatism reveals a less pronounced mitigating effect on overinvestment and inefficient cross-subsidization after implementing SFAS No. 131. |
| URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/23816 |
| 全文授權: | 未授權 |
| 顯示於系所單位： | 會計學系 |
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| 檔案 | 大小 | 格式 | |
|---|---|---|---|
| ntu-100-1.pdf 目前未授權公開取用 | 3.42 MB | Adobe PDF |
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