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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 劉啟群(Chi-Chun Liu) | |
dc.contributor.author | Ya-Wei Chang | en |
dc.contributor.author | 張亞威 | zh_TW |
dc.date.accessioned | 2021-06-15T06:44:37Z | - |
dc.date.available | 2016-08-12 | |
dc.date.copyright | 2011-08-12 | |
dc.date.issued | 2011 | |
dc.date.submitted | 2011-06-29 | |
dc.identifier.citation | Ahmed, A., Duellman, S., 2007. Evidence on the role of accounting conservatism in corporate governance. Journal of Accounting and Economics 43, 411–437.
Basu, S., 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24, 3–37. Beaver, W.H., Ryan, S.G., 2005. Conditional and unconditional conservatism: concepts and modeling. Review of Accounting Studies 10, 269–276. Chung, H.H., Wynn, J.P., 2008. Managerial legal liability coverage and earnings conservatism. Journal of Accounting and Economics 46, 135–153. Garcia Lara, J.M., Garcia Osma, B., Penalva, F., 2009a. Accounting Conservatism and Corporate Governance. Review of Accounting Studies 14, 161–201. Givoly, D., Hayn, C., 2000. The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? Journal of Accounting and Economics 29, 287–320. Khan, M., Watts, R.L., 2009. Estimation and Empirical Properties of a Firm-Year Measure of Conservatism. Journal of Accounting and Economics 48, 132–150. LaFond, R., Roychowdhury, S., 2008. Managerial ownership and accounting conservatism. Journal of Accounting Research 46, 101–135. Lin, C.C., Liu, C.H. 2011. Effects of nonlinearity and multi-period lags on Basu (1997) measure. Qiang, X., 2007. The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level. The Accounting Review 82, 759–797. Roychowdhury, S., Watts, R. L., 2007. Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting, Journal of Accounting and Economics 44, 2–31. | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/48023 | - |
dc.description.abstract | 本研究係採用林純央與劉啟群(2011)年之建議,加入非線性以及多期的概念後,重新檢視穩健性與投資循環長度、管理者所有權程度以及董事會組成要素之關聯性。本研究亦證實單純考量特定公司特質對盈餘認列之不對稱性之影響將容易導致評估上的錯誤,而同時考量盈餘認列之不對稱性的組成要素 (即盈餘對於好、壞消息之反應)是必要的。實證結果顯示,加入非線性以及多期的概念後,穩健性與執行長持股程度、經理人持股程度、執行長持股之總市值、內部董事比例、執行長與董事長是否分離、董事會成員擔任內、外董事之總席次平均數以及機構投資人持股程度之關聯性之結果與過去文獻不同。整體而言,當文獻上多採用 Basu (1997) 盈餘認列之不對稱模式以衡量穩健性與特定公司特質之關連,本研究認為加入多期以及非線性之概念並且同時考量盈餘認列之不對稱性之組成要素後,對於穩健性與公司特質間之關係能有更深入的了解。 | zh_TW |
dc.description.abstract | This paper re-examines the relationships between accounting conservatism and investment cycle length, managerial ownership and board compositions by incorporating nonlinearity and multi-period lags introduced by Lin and Liu (2011). I also confirm that exclusively investigating the impacts on asymmetric timeliness is prone to have measurement errors and to investigate both components of asymmetric timeliness (earnings responses to good news and bad news) simultaneously is necessary. Empirical results show different tests compared to prior literatures in the relationships between conservatism and CEO ownership, executive ownership, dollar value of CEO ownership, percentage of inside directors, separation of CEO and the chairman of a board, the board size, average directorships held on a board and institutional ownership after I incorporate nonlinearity and multi-period lags into earnings-returns regression models. Overall, when a lot of studies utilize Basu (1997) measure to access the relationships between conservatism and firm characteristics, I believe when we consider these two important attributes of earnings and investigate both components of asymmetric timeliness, we can obtain more insight of conservatism compared to prior literatures. | en |
dc.description.provenance | Made available in DSpace on 2021-06-15T06:44:37Z (GMT). No. of bitstreams: 1 ntu-100-R98722024-1.pdf: 771385 bytes, checksum: d4c7b318db03d0d0336fc6da9642ea4b (MD5) Previous issue date: 2011 | en |
dc.description.tableofcontents | 論文口試委員審定書............................................i
謝辭......................................................ii 中文摘要..................................................iii Abstract..................................................iv 1. Introduction.......................................1 1.1 Motivation.......................................1 1.2 Empirical results................................8 1.3 Contributions....................................9 2. Concepts, Model Specifications, and Situations....11 2.1 Review of Lin and Liu (2011)....................11 2.2 Model Specifications and Situations.............18 3. Re-examinations on impacts of firm characteristics on Basu (1997) measure of asymmetric timeliness...........28 4. Data..............................................35 5. Empirical Results.................................39 5.1 Empirical Results...............................39 5.2 Summary of empirical results and further discussions...............................................52 6. Conclusion........................................59 References................................................61 | |
dc.language.iso | en | |
dc.title | 加入非線性及多期因素後再探討穩健性與投資循環長度、管理者所有權程度以及董事會組成要素關聯性之研究 | zh_TW |
dc.title | Re-examination of the relationships between conservatism and length of investment cycle, managerial ownership and board compositions by incorporating nonlinearity and multi-period lags | en |
dc.type | Thesis | |
dc.date.schoolyear | 99-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 吳清在(Tsing-Zai Wu),王全三(Chuan-San Wang) | |
dc.subject.keyword | 條件式穩健性,盈餘認列之不對稱性,非線性,多期,投資循環長度,管理者所有權程度, | zh_TW |
dc.subject.keyword | Conditional conservatism,Asymmetric timeliness,Nonlinearity,Multi-period lags,Investment cycle length,Managerial Ownership,Inside Directors, | en |
dc.relation.page | 101 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2011-06-30 | |
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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