請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/26810
完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 王泰昌,劉嘉雯 | |
dc.contributor.author | Yi-Chieh Lin | en |
dc.contributor.author | 林宜潔 | zh_TW |
dc.date.accessioned | 2021-06-08T07:26:47Z | - |
dc.date.copyright | 2008-07-18 | |
dc.date.issued | 2008 | |
dc.date.submitted | 2008-07-11 | |
dc.identifier.citation | 王佑民,1995,年度盈餘資訊內容之研究,以台灣股票上市公司為實證,國立中山大學企業管理研究所未出版碩士論文。
李宛臻,2005,財務報表重編類型、特性與盈餘管理誘因及治理環境特性之關聯性研究,國立政治大學會計學研究所未出版碩士論文。 吳清在與趙雅儀,2001,「投資人使用季盈餘資訊之效率:台灣上市公司之實證研究」,中華會計學刊,第2卷,頁次:85-114。 林坤霖,1996,下半年盈餘管理與年度盈餘資訊內涵關係之硏究,國立政治大學會計研究所未出版碩士論文。 林淑玲,1995,我國證管會對財務報表重編管制之股價影響,國立政治大學會計學研究所未出版碩士論文。 林嬋娟與薛敏正,2004,財務報表重編決定因素與影響,行政院國家科學委員會專題研究計畫。 陳牡丹,1999,上市公司財務報表重編次數、重編影響方向與操縱盈餘動機之關聯性研究,台中商專學報,第31期:193-214。 游智媛,2004,強制性財務報表重編之成因與後果,國立政治大學會計學研究所未出版碩士論文。 喬慧雯,1995,上市公司季盈餘宣告資訊內涵之研究,國立政治大學會計研究所未出版碩士論文。 Anderson, K., and T. Yohn. 2002. The Effect of 10K Restatements on Firm Value, Information Asymmetries, and Investors’ Reliance on Earnings. SSRN Working Paper, Georgetown University. Akhigbe A., R. J. Kudla, and J. Madura. 2005 Why Are Some Corporate Earnings Restatements More Damaging? Applied Financial Economics 15 (March): 327-336. Ball, R., and P. Brown. 1968. An Empirical Evaluation of Accounting Numbers. Journal of Accounting Research 6 (Autumn): 159-178. Beaver, W. H. 1968. The Information Content of Annual Earnings Announcements. Journal of Accounting Research 6 (Supplement): 67-92. Collins, D., and S. P. Kothari. 1989 An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Coefficients. Journal of Accounting and Economics 11 (July): 143-181. Collins, D., and W. Salatka. 1993. Noisy Accounting Earnings Signals and Earnings Response Coefficients: the Case of Foreign Currency Accounting. Contemporary Accounting Research 10 (Fall): 119-159. Desai, H., C. Hogan, and M. Wilkins. 2006. The Reputational Penalty for Aggressive Accounting: Earnings Restatement and Management Turnover. The Accounting Review 81 (January): 83-112. DeFond, M., and C. Park. 2001. The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises. The Accounting Review 81 (January): 83-112. DeFond, M., M. Hung, and R. Trezevant. 2007. Investor Protection and the Information Content of Annual Earnings Announcement: International Evidence. Journal of Accounting and Economics 76 (July): 375-404. Ertimur, Y., J. Livnat, and M. Martikainen. 2003. Different Market Reactions to Revenue and Expense Surprises. Review of Accounting Studies 8 (June-September): 185-211. Foster, G. 1977. Quarterly Accounting Data: Times-Series Properties and Predictive Ability Results. The Accounting Review 52 (January): 1-21. General Accounting Office, 2006. Financial restatements: Update of Public Company Trends, Market Impacts, and Regulatory Enforcement Activities, GAO-06-678. Ghosh, A., Z. Gu, and P. Jain. 2005. Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients. Review of Accounting Studies 10 (March): 35-57. Hagerman, R. L., M. E. Zmijewski, and P. Shah. 1984. The Association Between the Magnitude of Quarterly Earnings Forecast Errors and Risk-Adjusted Stock Returns. Journal of Accounting Research (Autumn): 526-540. Hibar, P., and N. Jenkis. 2004 The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital. Review of Accounting Studies 9 (June-September): 337-356. Holthausen, R., and R. Verrecchia. 1988. The Effect of Sequential Information Releases on the Variance of Price Changes in an Intertemporal Multi-Asset Market. Journal of Accounting Research 26 (Spring): 82-106. Hyan, C. 1995. The Information Content of Losses. Journal of Accounting and Economics 20 (September): 125-153. Jones, J. 1991. Earnings Management during Import Relief Investigations. Journal of Accounting Research 29 (Autumn): 193-228. Lang, M., and R. Lundholm. 1993. Cross-Sectional Determinants of Analyst Rating of Corporate Disclosures. Journal of Accounting Research 31 (Autumn): 246-271. Lee, C. M. C., B. Mucklow, and M. J. Ready. 1993. Spreads, Depths, and the Impact of Earnings Information: An Intraday Analysis. Review of Financial Studies 6 (No.2): 345-374. Levitt, A. 2000. Testimony Concerning Commission’s Auditor Independence Proposal before the Senate Subcommittee on Securities Committee on Banking, Housing, and Urban Affairs on September 28, 2000. http://www.sec.gov/news/testimony/ts152000.htm. Oppong, A. 1980. Information Content of Annual Earnings Announcements Revisited. Journal of Accounting Research 18 (Autumn): 574-584. Palmore, Z-V., V. J. Richardson and S. Scholz. 2004. Determinants of Market Reactions to Restatement Announcements. Journal of Accounting and Economics 37 (February): 59-89. Palmore, Z., and S. Scholz. 2004. The Circumstances and Legal Consequences of Non-GAAP Reporting: Evidence from Restatements. Contemporary Accounting Research 21 (Spring): 139-180. Salamon, G., and T. Stober. 1994. Cross-Quarter Differences in the Stock Price Responses to Earnings Announcements: Fourth Quarter and Seasonality Differences. Contemporary Accounting Research 43 (Fall): 297-330. Teoh. S., and T. Wong. 1993. Perceived Auditor Quality and the Earnings Response Coefficient. The Accounting Review 68 (April): 346-366. Wilson, W. 2008. An Empirical Analysis of the Decline in the Information Content of Earnings Follow Restatement. The Accounting Review 83 (March): 519-548. Wu, M. 2002. Earnings Restatements : A Capital Market Perspective. Ph.D. Dissertation, New York University. | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/26810 | - |
dc.description.abstract | 本研究旨在探討財務報表重編對盈餘資訊內涵之影響,投資人是否會因財務報表重編事件而對公司未來之報表之信賴度下降,造成重編後盈餘資訊內涵較重編前下降之情形。並進一步分析不同重編類型、重編原因、重編公告日時市場之反應及重編後公司主動解任會計師及管理階層變動是否會對盈餘資訊內涵之下降幅度有所影響。
本研究係參考Wilson (2008)之研究方法與架構,進行臺灣市場之研究,實證結果顯示財務報表重編後盈餘資訊內涵確實較重編前下降,且未因改採不同事件窗期及重編後期間長短而有顯著差異。此外,財務報表重編原因為收入/利得認列者,重編後盈餘資訊內涵下降期間較非收入/利得認列者長,且在重編後第三季、第五季、第六季及第七季盈餘資訊內涵顯著低於非收入/利得認列者。而不同重編類型、重編公告日時市場之反應及重編後公司主動解任會計師及管理階層變動並未對盈餘資訊內涵之下降幅度有顯著之影響。 | zh_TW |
dc.description.abstract | The purpose of this study is to explore the impact of financial restatements on information content of earnings- whether restatements would induce investors to rely less on future financial statements so that the information content of earnings declines following restatements. This study also analyzed whether different restatements types, restatements reasons, the responses on restatements announcement date, auditor dismissals and management turnover would induce different degrees of decline in information content of earnings following restatements.
This study referred to the method mentioned in Wilson (2008) to conduct a research in Taiwan’s capital market. The empirical research showed that the information content of earnings indeed declined following restatements, and the result was not affected by different event research windows or periods following restatements. In addition, the decline in the information content of earnings was longer-lasting following restatements for correcting revenue recognition problems than for other reasons. It also decreased more in the third、fifth、sixth and seventh quarter. However, different restatements types, the responses on restatements announcement date, auditor dismissals and management turnover would not induce different degrees of decline in information content of earnings following restatements. | en |
dc.description.provenance | Made available in DSpace on 2021-06-08T07:26:47Z (GMT). No. of bitstreams: 1 ntu-97-R95722005-1.pdf: 435596 bytes, checksum: b719f8c0192247d085785fe2c731ca93 (MD5) Previous issue date: 2008 | en |
dc.description.tableofcontents | 目錄
第一章 緒論 1 第一節 研究動機與目的 1 第二節 研究架構 2 第二章 文獻探討 4 第一節 我國財務報表重編之相關規範 4 第二節 財務報表重編之相關研究 7 第三節 盈餘資訊內涵之相關研究 10 第四節 財務報表重編對盈餘資訊內涵之影響 13 第三章 研究方法 15 第一節 研究假說 15 第二節 實證模型及變數衡量 19 第三節 研究期間、樣本選取與資料來源 24 第四章 實證結果與分析 34 第一節 各變數之敘述性統計與相關性分析 34 第二節 實證結果分析 36 第三節 敏感性分析 50 第五章 結論 57 第一節 研究結論 57 第二節 研究限制 59 第三節 研究建議 60 參考文獻 61 圖目錄 圖1-1 研究流程 3 圖4-1 重編前後之盈餘資訊內涵 39 表目錄 表2-1 財務報表重編適用情況與相關規範之彙總表 4 表2-2 強制重編實質審閱之選案標準 6 表3-1 1997~2005樣本觀察值篩選表 25 表3-2 各季盈餘宣告日觀察值分配表 26 表3-3 樣本觀察值產業分布表 27 表3-4 樣本觀察值重編原因及年度分配表 29 表3-5 強制重編樣本觀察值重編原因及相關敘述統計量 31 表3-6 自願重編樣本觀察值重編原因及相關敘述統計量 32 表3-7 財務報表重編後公司主動解任會計師及管理階層異動觀察值整理 33 表4-1 各變數之敘述統計量 34 表4-2 各變數之相關係數 35 表4-3 迴歸分析結果-盈餘資訊內涵 36 表4-4 迴歸分析結果-財務報表重編後資訊內涵之改變 38 表4-5 迴歸分析結果-財務報表重編後資訊內涵之改變:強制重編 vs 自願重編 41 表4-6 迴歸分析結果-財務報表重編後資訊內涵之改變:收入/利得認列 vs 非收入/利得認列 43 表4-7 迴歸分析結果-財務報表重編後資訊內涵之改變:股價變動劇烈 vs 股價變動較不劇烈 45 表4-8 迴歸分析結果-公司解任會計師對財務報表重編後之資訊內涵之影響 47 表4-9 迴歸分析結果-管理階層變動對財務報表重編後之資訊內涵之影響 49 表4-10 不同事件窗期之分析 51 表4-11 不同事件窗期之各期盈餘資訊內涵 52 表4-12 重編後不同期間之分析 55 表4-13 重編後不同期間之各期盈餘資訊內涵 56 | |
dc.language.iso | zh-TW | |
dc.title | 財務報表重編對盈餘資訊內涵之影響 | zh_TW |
dc.title | The Impact of Financial Restatements on Information Content of Earnings | en |
dc.type | Thesis | |
dc.date.schoolyear | 96-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 林瑞青 | |
dc.subject.keyword | 盈餘資訊內涵,盈餘反應係數,財務報表重編。, | zh_TW |
dc.subject.keyword | information content of earnings,earnings response coefficient,restatements, | en |
dc.relation.page | 64 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2008-07-11 | |
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 |
文件中的檔案:
檔案 | 大小 | 格式 | |
---|---|---|---|
ntu-97-1.pdf 目前未授權公開取用 | 425.39 kB | Adobe PDF |
系統中的文件,除了特別指名其著作權條款之外,均受到著作權保護,並且保留所有的權利。