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標題: | 內部控制品質對GAAP盈餘可比性和non-GAAP盈餘可比性之影響 The Impact of Internal Control Quality on GAAP and Non-GAAP Earnings Comparability |
作者: | 陳奕妘 Yi-Yun Chen |
指導教授: | 劉啟群 Chi-Chun Liu |
共同指導教授: | 尤琳蕙 Lin-Hui Yu |
關鍵字: | GAAP盈餘,non-GAAP盈餘,可比較性,內部控制品質,沙賓法案, GAAP earnings,Non-GAAP earnings,Comparability,Internal Control Quality,Sarbanes-Oxley Act, |
出版年 : | 2023 |
學位: | 碩士 |
摘要: | 本研究旨在探討內部控制品質對於GAAP盈餘和非公認會計準則盈餘(以下簡稱non-GAAP盈餘)可比性的影響。首先,將內部控制按照法規分為沙賓法案第三章第302條款 (Sarbanes-Oxley Act Section 302,以下簡稱SOX 302) 和第四章第404條款 (Sarbanes-Oxley Act Section 404,以下簡稱SOX 404)。並且將衡量內部控制品質的內部控制缺失依其嚴重程度,分為重大缺失 (Material Weakness,以下簡稱MW) 和顯著缺失 (Significant Deficiency,以下簡稱SD) 。研究發現,不論是SOX 302還是SOX 404規定下的MW,都只對GAAP盈餘可比性有負向影響,但對non-GAAP盈餘可比性無顯著影響。而SD對GAAP盈餘可比性和non-GAAP盈餘可比性則皆有正向顯著影響。這些實證結果顯示,現有的內部控制規定對提高GAAP盈餘品質是有效的,但對non-GAAP盈餘的管制仍有待加強。 This study aims to investigate how internal control quality affects the comparability of GAAP and non-GAAP earnings. Firstly, the study categorizes internal control regulations as Sarbanes-Oxley Act Section 302 (SOX 302) or Sarbanes-Oxley Act Section 404 (SOX 404). In addition, internal control deficiencies are classified by their severity, as either material weaknesses or significant deficiencies. The study finds that material weaknesses under both SOX 302 and SOX 404 only negatively impact the comparability of GAAP earnings, but they do not affect the comparability of non-GAAP earnings. On the other hand, significant deficiencies positively impact the comparability of both GAAP and non-GAAP earnings. These empirical results demonstrate that current internal control requirements effectively improve GAAP earnings quality, but more efforts should be made to strengthen controls over non-GAAP earnings. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/87806 |
DOI: | 10.6342/NTU202300808 |
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顯示於系所單位: | 會計學系 |
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