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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 廖芝嫻(Chih-Hsien Liao) | |
| dc.contributor.author | Chia-Chien Lin | en |
| dc.contributor.author | 林佳芊 | zh_TW |
| dc.date.accessioned | 2022-11-24T03:03:16Z | - |
| dc.date.available | 2021-07-23 | |
| dc.date.available | 2022-11-24T03:03:16Z | - |
| dc.date.copyright | 2021-07-23 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-07-06 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/80250 | - |
| dc.description.abstract | 過去的文獻中發現，會計師產業專家能增進財務報導品質，但多數研究主要著重在裁決性應計數或財務報表重編，較少提到資產減損，但資產減損屬於會計估計的一部分，容易受到公司管理階層的操縱，進而影響到財務報導品質。有鑑於此，本研究旨在探討會計師產業專家對於公司資產減損之影響，以臺灣四大會計師事務所查核之上市上櫃公司為樣本，研究結果發現，由合夥人層級產業專家查核之公司，其認列資產減損的可能性較高且認列減損的金額亦較大，然事務所層級產業專家的效果則不明顯。整體而言，由會計師產業專家進行查核確實能減少公司資產減損的操縱，增進財務報導品質。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-24T03:03:16Z (GMT). No. of bitstreams: 1 U0001-0607202112092900.pdf: 1226244 bytes, checksum: 759c9e297e95b4e90785eaa59f2e295e (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | 摘要 i Abstract ii 目錄 iii 表目錄 iv 第一章 緒論 1 第二章 文獻回顧與假說 3 第一節 產業專家與財務報導品質之關聯性 3 第二節 IFRS對於資產減損的會計處理 4 第三節 資產減損相關文獻 7 第四節 研究假說之建立 8 第三章 研究設計 10 第一節 變數衡量 10 第二節 實證模型 13 第三節 樣本與資料 15 第四章 實證結果 18 第一節 敘述性統計 18 第二節 相關係數分析 21 第三節 迴歸結果分析 24 第五章 額外測試 27 第一節 洗大澡誘因 27 第二節 資產帳面市價比 30 第六章 研究結果、限制與建議 33 第一節 研究結論 33 第二節 研究限制與建議 34 參考文獻 35 | |
| dc.language.iso | zh-TW | |
| dc.subject | 會計估計 | zh_TW |
| dc.subject | 產業專家 | zh_TW |
| dc.subject | 財務報導品質 | zh_TW |
| dc.subject | 資產減損 | zh_TW |
| dc.subject | financial reporting quality | en |
| dc.subject | accounting estimates | en |
| dc.subject | asset impairments | en |
| dc.subject | auditor industry specialization | en |
| dc.title | 會計師產業專家與資產減損認列之關聯性 | zh_TW |
| dc.title | Auditor Industry Specialization and Recognition of Asset Impairments | en |
| dc.date.schoolyear | 109-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 吳淑鈴(Hsin-Tsai Liu),尤琳蕙(Chih-Yang Tseng) | |
| dc.subject.keyword | 產業專家,財務報導品質,資產減損,會計估計, | zh_TW |
| dc.subject.keyword | auditor industry specialization,financial reporting quality,asset impairments,accounting estimates, | en |
| dc.relation.page | 40 | |
| dc.identifier.doi | 10.6342/NTU202101292 | |
| dc.rights.note | 同意授權(限校園內公開) | |
| dc.date.accepted | 2021-07-07 | |
| 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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