請用此 Handle URI 來引用此文件：
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/87805完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 劉啟群 | zh_TW |
| dc.contributor.advisor | Chi-Chun Liu | en |
| dc.contributor.author | 蘇家怡 | zh_TW |
| dc.contributor.author | Chia-Yi Su | en |
| dc.date.accessioned | 2023-07-19T16:35:41Z | - |
| dc.date.available | 2023-11-09 | - |
| dc.date.copyright | 2023-07-19 | - |
| dc.date.issued | 2023 | - |
| dc.date.submitted | 2023-05-15 | - |
| dc.identifier.citation | Bentley, J. W., Christensen, T. E., Gee, K. H., & Whipple, B. C. (2018). Disentangling managers’ and analysts’ non‐GAAP reporting. Journal of Accounting research, 56(4), 1039-1081.
Bhattacharya, N., Black, E. L., Christensen, T. E., & Larson, C. R. (2003). Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings. Journal of Accounting and Economics, 36(1-3), 285-319. Black, D. E., & Christensen, T. E. (2009). US managers' use of ‘pro forma’adjustments to meet strategic earnings targets. Journal of Business Finance & Accounting, 36(3‐4), 297-326. Black, D. E., Christensen, T. E., Ciesielski, J. T., & Whipple, B. C. (2018). Non‐GAAP reporting: Evidence from academia and current practice. Journal of Business Finance & Accounting, 45(3-4), 259-294. Black, E. L., Christensen, T. E., Taylor Joo, T., & Schmardebeck, R. (2017). The relation between earnings management and non‐GAAP reporting. Contemporary Accounting Research, 34(2), 750-782. Bochkay, K., Markov, S., Subasi, M., & Weisbrod, E. (2022). The roles of data providers and analysts in the production, dissemination, and pricing of street earnings. Journal of Accounting research, 60(5), 1695-1740. Bradshaw, M. T., Christensen, T. E., Gee, K. H., & Whipple, B. C. (2018). Analysts’ GAAP earnings forecasts and their implications for accounting research. Journal of Accounting and Economics, 66(1), 46-66. Brochet, F., Jagolinzer, A. D., & Riedl, E. J. (2013). Mandatory IFRS adoption and financial statement comparability. Contemporary Accounting Research, 30(4), 1373-1400. Cascino, S., & Gassen, J. (2015). What drives the comparability effect of mandatory IFRS adoption? Review of Accounting Studies, 20, 242-282. Christensen, T. E., Gomez, E., Ma, M., & Pan, J. (2021). Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment. Review of Accounting Studies, 26, 172-217. Das, S., Levine, C. B., & Sivaramakrishnan, K. (1998). Earnings predictability and bias in analysts' earnings forecasts. Accounting Review, 277-294. De Franco, G., Kothari, S. P., & Verdi, R. S. (2011). The benefits of financial statement comparability. Journal of Accounting research, 49(4), 895-931. Dechow, P. M., & Skinner, D. J. (2000). Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting horizons, 14(2), 235-250. Degeorge, F., Patel, J., & Zeckhauser, R. (1999). Earnings management to exceed thresholds. The journal of business, 72(1), 1-33. Derrien, F., Kecskés, A., & Mansi, S. A. (2016). Information asymmetry, the cost of debt, and credit events: Evidence from quasi-random analyst disappearances. Journal of Corporate Finance, 39, 295-311. Dhole, S., Liu, L., Lobo, G. J., & Mishra, S. (2021). Economic policy uncertainty and financial statement comparability. Journal of Accounting and Public Policy, 40(1), 106800. Endrawes, M., Feng, Z., Lu, M., & Shan, Y. (2020). Audit committee characteristics and financial statement comparability. Accounting & Finance, 60(3), 2361-2395. Financial Accounting Standards Board (FASB). (2010). Statement of financial accounting concepts no. 8. Financial Accounting Foundation. Francis, J. R., Pinnuck, M. L., & Watanabe, O. (2014). Auditor style and financial statement comparability. The Accounting Review, 89(2), 605-633. Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1-3), 405-440. Hirshleifer, D., & Teoh, S. H. (2003). Limited attention, information disclosure, and financial reporting. Journal of Accounting and Economics, 36(1-3), 337-386. Huang, Q., & Skantz, T. R. (2016). The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements. Review of Accounting Studies, 21, 198-250. Kahneman, D. (2003). A perspective on judgment and choice: mapping bounded rationality. American psychologist, 58(9), 697. Lang, M. H., Maffett, M. G., & Owens, E. (2010). Earnings comovement and accounting comparability: The effects of mandatory IFRS adoption. Lim, T. (2001). Rationality and analysts' forecast bias. The Journal of Finance, 56(1), 369-385. Stickel, S. E. (1992). Reputation and performance among security analysts. The Journal of Finance, 47(5), 1811-1836. Womack, K. L. (1996). Do brokerage analysts' recommendations have investment value? The Journal of Finance, 51(1), 137-167. Yip, R. W., & Young, D. (2012). Does mandatory IFRS adoption improve information comparability? The Accounting Review, 87(5), 1767-1789. Yu, F. F. (2008). Analyst coverage and earnings management. Journal of financial economics, 88(2), 245-271. | - |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/87805 | - |
| dc.description.abstract | 隨著非一般公認會計原則（Non-GAAP）衡量的應用越來越廣泛，為防止企業利用會計手段揭露不正確的Non-GAAP盈餘數字進而誤導投資者、使財務報表減少可比較性，美國證券交易委員會（SEC）已開始對其進行嚴格審查。與此同時，近年來許多文獻對分析師進行研究，認為分析師能扮演監督公司揭露Non-GAAP資訊行為之角色，故本研究旨在探討分析師跟隨對於Non-GAAP盈餘可比較性的影響。而考量到Non-GAAP盈餘係由GAAP盈餘數字調整而來，因此本研究亦會探究分析師跟隨對於GAAP盈餘可比較性的影響，透過逐層的揭示，了解分析師跟隨、GAAP盈餘可比較性及Non-GAAP盈餘可比較性之間的關係。本文選取2003年到2020年之美國公司作為樣本，依據 De Franco et al.(2011) 所提出的方法衡量公司可比較性。結果發現，當公司分析師之跟隨增加時，公司之GAAP及Non-GAAP盈餘可比較性皆會提升，並且分析師跟隨對Non-GAAP盈餘可比較性之正向影響力並非僅係透過其對GAAP盈餘可比較性的影響而致。此說明了分析師除了能使公司更遵循GAAP準則編製財報之外，即使Non-GAAP盈餘資訊並無公認標準，分析師亦能監督公司揭露Non-GAAP資訊之行為，為投資人使用Non-GAAP盈餘資訊衡量公司營運表現時多一層保障。 | zh_TW |
| dc.description.abstract | As the use of Non-GAAP reporting becomes more widespread, the U.S. Securities and Exchange Commission (SEC) has begun to scrutinize them more closely to prevent companies from disclosing misleading Non-GAAP earnings and thus reducing the comparability of financial statements. Meanwhile, recent literatures have examined the role of analysts in supervising managers' Non-GAAP reporting. Therefore, this study aims to investigate the effect of analyst coverage on Non-GAAP earnings comparability. In addition, given the fact that Non-GAAP earnings are adjusted from GAAP earnings, this study also explores the effect of analyst coverage on GAAP earnings comparability, thus providing a more comprehensive understanding of the interrelationships between analyst coverage, GAAP earnings comparability, and Non-GAAP earnings comparability. Using a sample of US companies from 2003 to 2020 and calculating comparability based on the method proposed by De Franco et al.(2011), the results show that higher analyst coverage is associated with higher GAAP and Non-GAAP earnings comparability. Furthermore, this positive impact of analyst coverage on Non-GAAP earnings comparability is not solely attributable to its impact on GAAP earnings comparability. Overall, the evidence suggests that analysts can play a crucial role in making companies comply with GAAP standards and properly disclose Non-GAAP information, enhancing the quality of both GAAP and Non-GAAP earnings. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2023-07-19T16:35:41Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2023-07-19T16:35:41Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 謝辭 i
摘要 ii ABSTRACT iii 目 錄 iv 表目錄 v 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究貢獻 4 第三節 研究架構 5 第二章 文獻回顧與假說發展 6 第三章 研究方法與設計 9 第一節 可比較性之定義與計算 9 第二節 實證模型與變數衡量 11 第三節 樣本選取與資料蒐集 13 第四章 實證結果與分析 14 第一節 敘述統計 14 第二節 實證結果 17 第三節 穩健性測試 21 第五章 研究結論與建議 28 第一節 結論 28 第二節 研究限制 29 第三節 研究建議 30 附錄 31 參考文獻 34 | - |
| dc.language.iso | zh_TW | - |
| dc.subject | 分析師跟隨 | zh_TW |
| dc.subject | 分析師 | zh_TW |
| dc.subject | 可比較性 | zh_TW |
| dc.subject | GAAP盈餘 | zh_TW |
| dc.subject | Non-GAAP盈餘 | zh_TW |
| dc.subject | Non-GAAP earnings | en |
| dc.subject | Analyst Coverage | en |
| dc.subject | Analysts | en |
| dc.subject | Comparability | en |
| dc.subject | GAAP earnings | en |
| dc.title | 分析師跟隨對GAAP盈餘可比較性、Non-GAAP盈餘可比較性之影響 | zh_TW |
| dc.title | The Effect of Analyst Coverage on GAAP Earnings Comparability and Non-GAAP Earnings Comparability | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 111-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.coadvisor | 尤琳蕙 | zh_TW |
| dc.contributor.coadvisor | Lin-Hui Yu | en |
| dc.contributor.oralexamcommittee | 羅勝議;李政勳;張窈菱;林純央 | zh_TW |
| dc.contributor.oralexamcommittee | Sheng-Yi Lo;Cheng-Hsun Lee;Yao-Lin Chang;Chun-Yang Lin | en |
| dc.subject.keyword | Non-GAAP盈餘,GAAP盈餘,可比較性,分析師跟隨,分析師, | zh_TW |
| dc.subject.keyword | Non-GAAP earnings,GAAP earnings,Comparability,Analyst Coverage,Analysts, | en |
| dc.relation.page | 36 | - |
| dc.identifier.doi | 10.6342/NTU202300806 | - |
| dc.rights.note | 未授權 | - |
| dc.date.accepted | 2023-05-16 | - |
| dc.contributor.author-college | 管理學院 | - |
| dc.contributor.author-dept | 會計學系 | - |
| 顯示於系所單位： | 會計學系 | |
文件中的檔案：
| 檔案 | 大小 | 格式 | |
|---|---|---|---|
| ntu-111-2.pdf 未授權公開取用 | 1.48 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。