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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 | 陳筱涵 | zh_TW |
dc.contributor.author | Hsiao-Han Chen | en |
dc.date.accessioned | 2024-03-17T16:13:13Z | - |
dc.date.available | 2024-07-04 | - |
dc.date.copyright | 2024-03-16 | - |
dc.date.issued | 2023 | - |
dc.date.submitted | 2024-02-19 | - |
dc.identifier.citation | Ahmed, A. S., & Duellman, S. (2007). Accounting conservatism and board of director characteristics: An empirical analysis. Journal of accounting and economics, 43(2- 3), 411-437.
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/92221 | - |
dc.description.abstract | 本研究旨在探討董事會特質對公司 GAAP 盈餘和非 GAAP盈餘可比較性的影響。本研究選取2003年至2020年美國公司共16,402筆樣本進行迴歸分析。
實證結果顯示,董事會規模和獨立董事比例對 GAAP 盈餘可比較性有正向影響;CEO同時擔任董事會主席對GAAP盈餘可比較性有負向影響;董事同時擔任其他公司之董事職位平均數量對 GAAP 盈餘可比較性沒有顯著影響。此外,董事會特質透過影響 GAAP 盈餘可比較性,影響非 GAAP 盈餘可比較性,但對非 GAAP 盈餘可比較性的直接影響不顯著。 關鍵詞:GAAP盈餘、非GAAP盈餘、可比較性、董事會特質、獨立性 | zh_TW |
dc.description.abstract | This paper aims to investigate the impact of board characteristics on the comparability of GAAP and non-GAAP earnings in US firms from 2003 to 2020, using a sample of 16,402 observations for regression analysis. Empirical results indicate that board size and the proportion of independent directors positively affect the comparability of GAAP earnings. In contrast, the CEO''s dual role as CEO and chairman of the board negatively impact GAAP earnings comparability. Furthermore, the average number of directorships held by directors in other companies does not significantly affect the comparability of GAAP earnings. Additionally, the study finds that board characteristics indirectly affect non-GAAP earnings comparability through their impact on GAAP earnings comparability, but the direct effect on non-GAAP earnings comparability is insignificant.
Keywords: GAAP Earnings, Non-GAAP Earnings, Comparability, Board Characteristics, Independence | en |
dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2024-03-17T16:13:13Z No. of bitstreams: 0 | en |
dc.description.provenance | Made available in DSpace on 2024-03-17T16:13:13Z (GMT). No. of bitstreams: 0 | en |
dc.description.tableofcontents | 摘要 I
ABSTRACT II 誌謝 III 目次 IV 表次 V 第一章緒論 1 1.1 研究背景與動機 1 1.2 研究貢獻 3 1.3 研究架構 4 第二章文獻回顧與假說發展 5 2.1 GAAP 盈餘可比較性 5 2.2 非GAAP 盈餘可比較性 7 第三章研究方法 9 3.1 樣本選取與資料蒐集 9 3.2 實證模型與變數衡量 10 第四章實證結果與分析 13 4.1 敘述統計 13 4.2 迴歸結果17 4.3 穩健性測試 21 第五章研究結論與建議 25 5.1 結論 25 5.2 研究限制與建議 25 參考文獻 27 附錄 29 | - |
dc.language.iso | zh_TW | - |
dc.title | 董事會特質對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 Board Characteristics on GAAP Earnings Comparability and Non-GAAP Earnings Comparability | en |
dc.type | Thesis | - |
dc.date.schoolyear | 112-1 | - |
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 Luo;Zheng-Xun Li;Yao-Lin Chang;Chun-Yang Lin | en |
dc.subject.keyword | GAAP盈餘,非GAAP盈餘,可比較性,董事會特質,獨立性, | zh_TW |
dc.subject.keyword | GAAP Earnings,Non-GAAP Earnings,Comparability,Board Characteristics,Independence, | en |
dc.relation.page | 29 | - |
dc.identifier.doi | 10.6342/NTU202300807 | - |
dc.rights.note | 未授權 | - |
dc.date.accepted | 2024-02-19 | - |
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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