請用此 Handle URI 來引用此文件：
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/80357完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 林修葳(Hsiou-Wei Lin) | |
| dc.contributor.author | Yun Wang | en |
| dc.contributor.author | 王韻 | zh_TW |
| dc.date.accessioned | 2022-11-24T03:05:04Z | - |
| dc.date.available | 2021-07-08 | |
| dc.date.available | 2022-11-24T03:05:04Z | - |
| dc.date.copyright | 2021-07-08 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-06-18 | |
| dc.identifier.citation | Ahmed, A. S., and Duellman, S. 2013. Managerial overconfidence and accounting conservatism. Journal of Accounting Research, 51 (1): 1-30. Ball, R., and Shivakumar, L. 2005. Earnings quality in UK private firms: Comparative loss recognition timeliness. Journal of Accounting and Economics, 39 (1): 83-128. Banker, R. D., Basu, S., Byzalov D., and Chen, J. Y. S. 2016. The confounding effect of cost stickiness on conservatism estimates. Journal of Accounting and Economics, 61 (1): 203-220. Beaver, W., and Ryan, S. 2005. Conditional and unconditional conservatism: Concepts and modeling. Review of Accounting Studies, 10 (2): 269-309. Beekes, W., Pope, P., and Young, S. 2004. The link between earnings timeliness, earnings conservatism and board composition: Evidence from the UK. Corporate Governance: An International Review, 12 (1): 47-59. Ben‐Nasr, H., Bouslimi, L., and Zhong, R. 2021. Do patented innovations reduce stock price crash risk? International Review of Finance, 21 (1): 3-36. Chambers, D., Jennings, R., and Thompson, R. B. 2002. Excess returns to R D-intensive firms. Review of Accounting Studies, 7 (2): 133-158. Croce, M. M., Nguyen, T. T., Raymond, S., and Schmid, L. 2019. Government debt and the returns to innovation. Journal of Financial Economics, 132 (3): 205-225. Dhaliwal, D., Huang, S., Khurana, I. K., and Pereira, R. 2014. Product market competition and conditional conservatism. Review of Accounting Studies, 19 (4): 1309-1345. Givoly, D., Hayn, C., and Natarajan, A. 2007. Measuring reporting conservatism. The Accounting Review, 82 (1): 65-106. Gottschalk, S., and Janz, N. 2001. Innovation dynamics and endogenous market structure: Econometric results from aggregated survey data. ZEW Discussion Papers, 1-39. Gu, L. 2016. Product market competition, R D investment, and stock returns. Journal of Financial Economics, 119 (2): 441-455. Ho, S.S.M., Li, A.Y., Tam, K., and Zhang, F. 2015. CEO gender, ethical leadership, and accounting conservatism. Journal of Business Ethics, 127(2): 351–370. Khan, M., and Watts, R. L. 2009. Estimation and empirical properties of a firm-year measure of accounting conservatism. Journal of Accounting and Economics, 48 (2-3): 132-150. Kim, J. B., and Zhang, L. 2016. Accounting conservatism and stock price crash risk: Firm‐level evidence. Contemporary Accounting Research, 33 (1): 412-441. Kung, H., and Schmid, L. 2015. Innovation, growth, and asset prices. The Journal of Finance, 70 (3): 1001-1037. Lara, J. M. G., Osma, B. G., and Penalva, F. 2016. Accounting conservatism and firm investment efficiency. Journal of Accounting and Economics, 61 (1): 221-238. Lawrence, A., Sloan, R., and Sun, E. 2018. Why are losses less persistent than profits? Curtailments vs. Conservatism. Management Science, 64 (2): 673-694. Levisohn, B. 2019. A Little-Known Key to Better Stock Performance. Barron’s, May 10. Li, X. 2015. Accounting conservatism and the cost of capital: An international analysis. Journal of Business Finance and Accounting, 42 (5-6): 555-582. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/80357 | - |
| dc.description.abstract | 本研究旨在探討企業研發費用率變動是否會影響條件式穩健性之估計結果。本文認為，過去衡量穩健性的模型所採用之時效性差異可能部分來自於企業之研發費用行為。企業減少研發費用雖能使當期盈餘增加，然而因研發或有資產特性，透過減少研發來提高盈餘未必能增加企業價值進而提高股價報酬率；對於盈餘增加而股票報酬率未隨之上升的企業，條件式穩健模型之估計結果會顯示其盈餘更加反映好消息，而壞消息時盈餘反映消息的程度則下降，造成盈餘時效性的不對稱程度下降，導致該企業被認定的條件式穩健程度降低；反之，企業增加研發費用雖使當期帳列盈餘減少，然而增加研發費用導致的盈餘減少未必會沖擊企業價值而降低股價報酬率；在盈餘減少而報酬率卻不下降時，將使盈餘反映好消息的程度顯得更低，而反映壞消息的程度則變得更高，造成盈餘時效性的不對稱程度提高，導致企業被認定的條件式穩健程度增加。因此，研發費用率變動可能造成穩健程度被高估抑或低估。 本研究以2000年至2019年美國公司之研發相關變數來擴展 Basu (1997) 模型以進行實證分析。結果顯示，企業研發費用率之水準及其增減的確會影響穩健模型的衡量效度，且此現象可能造成個別樣本公司穩健係數因研發費用率上下波動而使得相關研究推論顯得不持續。因此，本研究建議後續使用Basu (1997) 模型進行條件式穩健相關研究時，能夠濾清樣本公司研發費用對穩健性估計之影響。若能控制研發費用這項變因，將能使得穩健性相關之研究推論更加強韌。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-24T03:05:04Z (GMT). No. of bitstreams: 1 U0001-1806202117024200.pdf: 1704477 bytes, checksum: 474f198c4484a839ec5b5ec9e50284c2 (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | 口試委員會審定書 i 誌謝 ii 中文摘要 iii 英文摘要 iv 目錄 v 圖表目錄 vi 第一章 緒論 1 第二章 文獻探討 5 第三章 研究假說 8 第四章 研究樣本與方法 10 第一節 模型設計 10 第二節 資料來源與樣本篩選 12 第五章 實證分析 13 第一節 敘述統計及相關係數分析 13 第二節 實證分析 14 第三節 穩固性檢定 19 第六章 結論與建議 30 參考文獻 32 | |
| dc.language.iso | zh-TW | |
| dc.subject | 研發支出 | zh_TW |
| dc.subject | 會計穩健性 | zh_TW |
| dc.subject | 條件式穩健 | zh_TW |
| dc.subject | 盈餘時效性不對稱 | zh_TW |
| dc.subject | 研發費用 | zh_TW |
| dc.subject | Accounting conservatism | en |
| dc.subject | R D expense | en |
| dc.subject | Conditional conservatism | en |
| dc.title | 企業研發費用率變動對於條件式穩健衡量之影響 | zh_TW |
| dc.title | Impacts of Changes in Corporate R D Expense Ratio on Measurement of Conditional Conservatism | en |
| dc.date.schoolyear | 109-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 陳慧玲(Hsin-Tsai Liu),吳瑞萱(Chih-Yang Tseng) | |
| dc.subject.keyword | 會計穩健性,條件式穩健,盈餘時效性不對稱,研發費用,研發支出, | zh_TW |
| dc.subject.keyword | Accounting conservatism,Conditional conservatism,R D expense, | en |
| dc.relation.page | 33 | |
| dc.identifier.doi | 10.6342/NTU202101043 | |
| dc.rights.note | 同意授權(限校園內公開) | |
| dc.date.accepted | 2021-06-21 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 國際企業學研究所 | zh_TW |
| 顯示於系所單位： | 國際企業學系 | |
文件中的檔案：
| 檔案 | 大小 | 格式 | |
|---|---|---|---|
| U0001-1806202117024200.pdf 授權僅限NTU校內IP使用（校園外請利用VPN校外連線服務） | 1.66 MB | 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。