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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 劉啟群 | zh_TW |
| dc.contributor.advisor | Chi-Chun Liu | en |
| dc.contributor.author | 張雅涵 | zh_TW |
| dc.contributor.author | Ya-Han Chang | en |
| dc.date.accessioned | 2023-07-19T16:36:40Z | - |
| dc.date.available | 2023-11-09 | - |
| dc.date.copyright | 2023-07-19 | - |
| dc.date.issued | 2023 | - |
| dc.date.submitted | 2023-05-17 | - |
| dc.identifier.citation | 劉瀚宇（2019）。美國證管會的監管措施對非GAAP盈餘可比較性之影響〔未出版之碩士論文〕。國立臺灣大學會計學系。
顏廷緯（2019）。美國證管會監管信函對非GAAP與GAAP盈餘可比較性之影響〔未出版之碩士論文〕。國立臺灣大學會計學系。 Ali, A., Klasa, S., & Li, O. Z. (2008). Institutional stakeholdings and better-informed traders at earnings announcements. Journal of Accounting and Economics, 46(1), 47-61. Badertscher, B. A. (2011). Overvaluation and the choice of alternative earnings management mechanisms. The Accounting Review, 86(5), 1491-1518. Batta, G., & Muslu, V. (2017). Credit rating agency and equity analysts’ adjustments to GAAP earnings. Contemporary Accounting Research, 34(2), 783-817. Baysinger, B. D., Kosnik, R. D., & Turk, T. A. (1991). Effects of board and ownership structure on corporate R&D strategy. Academy of Management journal, 34(1), 205-214. 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., Black, E. L., Christensen, T. 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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/87808 | - |
| dc.description.abstract | 本研究參考De Franco et al.（2011）對可比較性的計算方法，並按照Bushee（1998）將機構投資人分為短暫型（Transient）、遵循指數型（Quasi-indexer）和專注型（Dedicated）三種類型，探討機構投資人持股比例以及三種不同類型的機構投資人，與GAAP盈餘可比較性和Non-GAAP盈餘可比較性之間的關係。本文選取的樣本為2003到2020年的美國公司，研究結果顯示，當機構投資人持股比例越高時，能夠提高GAAP盈餘可比較性和Non-GAAP盈餘可比較性。此外，不論是何種機構投資人（短暫型、遵循指數型、專注型），持股比例越高都與Non-GAAP盈餘可比較性呈現正向顯著相關。本研究亦發現，專注型對GAAP盈餘可比較性雖無關聯，卻會正向影響Non-GAAP盈餘的可比較性。此結論可能暗示了較高的Non-GAAP盈餘可比較性代表較高的資訊品質（Black et al., 2021），採長期投資觀點的專注型考量到長期獲益的效果，因而產生比GAAP盈餘可比較性更強烈的動機來監督公司Non-GAAP盈餘可比較性。總體而言，本研究證實機構投資人能夠有效發揮監督公司的功能與作用，且有助於提升Non-GAAP盈餘可比較性。 | zh_TW |
| dc.description.abstract | This paper examines the implications of institutional investors for GAAP earnings comparability and Non-GAAP earnings comparability. The results show that both GAAP earnings comparability and Non-GAAP earnings comparability increase with institutional ownership. Furthermore, using Bushee’s (1998) classification of institutional investors, I show that regardless of the type of institutional investor, higher ownership levels are positively and significantly related to Non-GAAP earnings comparability. We also find that Dedicated investors, who focus on portfolio firm long term perspectives and generally do not trade on current earning news, have no effect on the GAAP earnings comparability but positively affect the Non-GAAP earnings comparability. Overall, this study suggests that institutional investors are sophisticated investors and serve a monitoring role in increasing portfolio firm Non-GAAP comparability. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2023-07-19T16:36:40Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2023-07-19T16:36:40Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 第一章 緒論 1
第一節 研究背景與動機 1 第二節 研究貢獻與架構 4 第二章 文獻回顧 5 第一節 盈餘可比較性 5 第二節 機構投資人 9 第三章 假說發展 12 第四章 研究方法與研究設計 15 第一節 變數衡量與樣本選取 15 第二節 實證模型設計 17 第五章 實證結果與研究分析 20 第一節 敘述統計 20 第二節 實證結果 22 第三節 穩健性測試 27 第六章 結論與建議 38 參考文獻 40 附錄一：變數定義表、樣本資料年度分布表、Pearson相關係數統計表 47 附錄二：以四季平均作為應變數年資料之額外測試 50 | - |
| dc.language.iso | zh_TW | - |
| dc.subject | 機構投資人 | zh_TW |
| dc.subject | 持股比例 | zh_TW |
| dc.subject | 可比較性 | zh_TW |
| dc.subject | Non-GAAP盈餘 | zh_TW |
| dc.subject | GAAP盈餘 | zh_TW |
| dc.subject | Institutional investors | en |
| dc.subject | Institutional ownership | en |
| dc.subject | Comparability | en |
| dc.subject | Non-GAAP earnings | en |
| dc.subject | GAAP earnings | en |
| dc.title | 機構投資人對GAAP盈餘可比較性、Non-GAAP盈餘可比較性之影響 | zh_TW |
| dc.title | Implications of Institutional Investors 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 | GAAP盈餘,Non-GAAP盈餘,可比較性,機構投資人,持股比例, | zh_TW |
| dc.subject.keyword | GAAP earnings,Non-GAAP earnings,Comparability,Institutional investors,Institutional ownership, | en |
| dc.relation.page | 52 | - |
| dc.identifier.doi | 10.6342/NTU202300804 | - |
| dc.rights.note | 未授權 | - |
| dc.date.accepted | 2023-05-17 | - |
| 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 | |
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