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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳國泰 | |
| dc.contributor.author | Shih-Chieh Chang | en |
| dc.contributor.author | 張思捷 | zh_TW |
| dc.date.accessioned | 2021-06-15T05:05:37Z | - |
| dc.date.available | 2012-09-01 | |
| dc.date.copyright | 2010-08-09 | |
| dc.date.issued | 2010 | |
| dc.date.submitted | 2010-07-26 | |
| dc.identifier.citation | 一、 中文文獻
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From text to context: An open systems approach to research in written business communication. Journal of Business Communication 35 (1), 87-110. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/46367 | - |
| dc.description.abstract | 企業年報之主要用途為協助使用者制定決策，因此企業年報之決策攸關性一直是受到關注的研究主題。企業年報中會計敘述性資訊較數字資訊更能提供與未來攸關或具有前瞻性之資訊，但關於企業年報的研究一直以來大多聚焦於財務報表的數字部分，而非文字資訊，忽略了敘述性會計資訊所隱含的資訊價值。
本研究旨在以可讀性指標及公式量化企業年報文字資訊之可讀性，探討年報可讀性與經營績效、盈餘持續性、以及其他財務變數之關聯性，以檢驗管理模糊假說（management obfuscation hypothesis）。 本研究係以荊溪昱（民84）發展之可讀性公式為基礎，將我國上市及上櫃公司民國88年至97年年報文字資訊量化為可讀性指標，並以Li（2008）之研究模型為基礎，分析我國企業年報可讀性與當期經營績效之關聯性，並進一步探討其與盈餘持續性之關聯性，依本研究分析結果顯示：1.年報可讀性度與當期經營績效呈正向關係，顯示當期經營績效較差之企業，其年報可讀性較績效高者差；2.年報可讀性與盈餘持續性呈正向關係，顯示企業對於持續性較短暫的好消息，企業會以較複雜之方式表達年報資訊。 | zh_TW |
| dc.description.abstract | The main purpose of annual reports is to help users make decisions. Hence, prior researches have focused on the decision relevance of annual reports for a long time. Compared with quantitative accounting data, textual information in annual reports contains much more forward-looking information, thus is more relevant to decision-making. However, most of prior studies focused on quantitative accounting data instead of textual information.
This study attempts to test management obfuscation hypothesis by investigating the relationships between textual information in annual reports, performance, earnings persistence, and other financial variables. We use the readability formulas developed by Si-Yu Jing（1995）to calculate the readability of annual reports, and use the model of Li（2008）to investigate the relationships between annual reports readability and performance. Furthermore, we investigate the relationships between annual reports readability and earnings persistence. We find that annual reports issued by firms with lower earnings or less persistent positive earnings are harder to read. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-15T05:05:37Z (GMT). No. of bitstreams: 1 ntu-99-R97722035-1.pdf: 1115951 bytes, checksum: b1d45bac0ec938e0416c7e30add2f40e (MD5) Previous issue date: 2010 | en |
| dc.description.tableofcontents | 口試委員審定書 I
謝辭 II 論文摘要 III Abstract IV 第一章 緒論 1 第一節 研究動機 1 第二節 研究目的 3 第三節 研究架構 5 第二章 文獻探討 7 第一節 可讀性分析介紹 7 第二節 可讀性公式 8 第三節 可讀性研究 17 第三章 研究方法 24 第一節 假說建立 24 第二節 研究樣本之選取 25 第三節 研究方法及步驟 26 第四節 研究模型及變數之定義 28 第四章 研究結果與分析 42 第一節 年報可讀性分析之結果 42 第二節 年報可讀性與當期經營績效關聯性之實證結果 45 第三節 年報可讀性與盈餘持續性關聯性之實證結果 57 第五章 結論與建議 67 第一節 研究結論 67 第二節 研究限制 68 第三節 研究建議 69 參考文獻 70 表 2 1 the Flesch formula 9 表 2 2 the Flesch-Kincaid formula 9 表 2 3 the Dale-Chall formula 10 表 2 4 Gunning Fog index 10 表 2 5 the Lix formula 12 表 2 6 楊孝濚可讀性公式之一 13 表 2 7 楊孝濚可讀性公式之二 13 表 2 8 陳世敏之可讀性公式 13 表 2 9 荊溪昱之可讀性公式 14 表 2 10 適讀年級值總表 （引用自Braswel, 2000） 15 表 2 11 文獻回顧總覽 ﹝引用自Braswel（2000）及自行整理﹞ 22 表 3 1 各年度可讀性指標之有效樣本數 27 表 3 2 荊溪昱之中文適讀性公式 27 表 3 3 本研究重新定義之可讀性公式 27 表 3 4 模型1-1 29 表 3 5 台灣經濟新報資料庫之產業別分類 32 表 3 6 模型1-2 33 表 3 7 模型1自變數預期符號表 34 表 3 8 模型2-1 35 表 3 9 交互變項代碼表 39 表 3 10 模型2-2 40 表 3 11 模型1-2之交互變項變動表 41 表 4 1 年報閱讀困難度之敘述性統計 42 表 4 2 模型1-1之敘述統計 46 表 4 3 模型1-2之敘述統計 47 表 4 4 模型1-1之Pearson相關係數 48 表 4 5 模型1-2之Pearson相關係數 49 表 4 6 模型1-1之實證結果 51 表 4 7 模型1-2之實證結果 55 表 4 8 模型2-1之敘述統計 58 表 4 9 模型2-2敘述統計 59 表 4 10 模型2-1之Pearson相關係數 61 表 4 11 模型2-1之Pearson相關係數 62 表 4 12 模型2-1及2-2 64 表 4 13 模型2-1之實證結果（僅選入OPi,t > 0之樣本） 65 表 4 14 模型2-2之實證結果（僅選入OPi,t < 0之樣本） 66 圖 1 1 研究架構 6 圖 2 1 the Fry Graph 11 圖 4 1 年報閱讀困難度趨勢圖 44 | |
| dc.language.iso | zh-TW | |
| dc.subject | 盈餘持續性 | zh_TW |
| dc.subject | 年報可讀性 | zh_TW |
| dc.subject | 經營績效 | zh_TW |
| dc.subject | 管理模糊假說 | zh_TW |
| dc.subject | earnings persistence | en |
| dc.subject | annual report readability | en |
| dc.subject | management obfuscation hypothesis | en |
| dc.subject | performance | en |
| dc.title | 企業年報可讀性與盈餘持續性關聯性之研究 | zh_TW |
| dc.title | A Study on the Relationship between Annual Report Readability and Earnings Persistence | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 98-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 林世銘,王大維 | |
| dc.subject.keyword | 年報可讀性,經營績效,盈餘持續性,管理模糊假說, | zh_TW |
| dc.subject.keyword | annual report readability,performance,earnings persistence,management obfuscation hypothesis, | en |
| dc.relation.page | 77 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2010-07-27 | |
| 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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