English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 110940/141865 (78%)
Visitors : 47617836      Online Users : 1073
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30257


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30257


    Title: 第三十四號公報重分類盈餘管理動機與財務報表價值攸關性之研究
    Authors: 周吟霞
    Contributors: 蘇瓜藤
    周吟霞
    Keywords: 重分類
    盈餘管理
    公司治理
    價值攸關性
    Reclassification
    Earnings management
    Value relevance
    Corporate governance
    Date: 2008
    Issue Date: 2009-09-11 17:32:51 (UTC+8)
    Abstract: 為因應金融風暴所造成的金融資產巨大評價損失，國際會計準則委員會於2008年10月13日發布有關金融資產重分類的修正條文，我國財務會計準則委員會因而亦於2008年10月17日隨之修訂第34號準則，並發布金融資產重分類之新規定。然而公司管理當局是否利用對金融資產重分類而進行盈餘管理，可能隨著公司治理良窳而有不同，是一個有待實證之問題。

    本研究旨是探討根據修訂之會計準則而重分類金融資產的財務報表資訊，是否仍具價值攸關性或只是淪為盈餘操縱的手段。首先，本研究探討公司管理當局是否於97年度第3季追溯對金融資產重分類。其次，本研究分析追溯重分類財務報表資訊之價值攸關性及其相對變化。
    實證結果如下：
    （1）當公司績效愈好或愈差時，公司管理當局較不傾向對金融資產進行重分類以操縱盈餘。
    （2）當公司董事會相對較獨立時，公司管理當局較不傾向對金融資產進行重分類。
    （3）採用重分類之財務報表仍具價值攸關性。

    關鍵字：重分類、盈餘管理、公司治理、價值攸關性
    To respond to the financial crisis that caused huge losses of financial assets to companies, the IASB announced, on October 13, 2008, amendments to IAS 39 and IFRS 7 “Reclassification of Financial Assets”. As a result, Taiwan’s FASB also announced, on October 17, 2008, amendments to its SFAS No.34. It is therefore an empirical question whether or not firms in Taiwan managed earnings by retroactively reclassifying financial assets on financial statements, that likely depends on the soundness of corporate governance.

    This research aims to examine the value relevance of financial statements information after the retroactive reclassification of financial assets based on the revised SFAS No. 34. Firstly, this research investigates whether or not listed firms in Taiwan retroactively adopted SFAS No. 34. Secondly, this research examines the value relevance of their reclassified financial statements and the association with corporate governance.

    The empirical results are as follows. Firstly, the better or worse a firm performed, the less it would be willing to retroactively adopt the revised SFAS No. 34. Secondly, the more independent its board of directors, the less it would be willing to to retroactively adopt the revised SFAS No. 34. Finally, the reclassified financial statements were still value relevant.

    Keywords: Reclassification, Earnings management, Value
    relevance, Corporate governance.
    Reference: 中文文獻：
    江明潔，1999年，可轉換公司債績效與盈餘管理之關聯性研究，國立中正大學
    會計研究所未出版碩士論文。
    李宣進，1996年，再探審計品質與盈餘反應係數之關聯，東吳大學會計研究所
    未出版碩士論文。
    林郁昕，2001年，財務資訊與無形資產密集企業價值攸關性之探討，國立政治 大學會計系碩士論文。
    林凱鴻，2001年，盈餘、帳面價值攸關性研究-考慮規模效果-，國立台灣大 學會計系碩士論文。
    財團法人中華民國會計研究基金會 ，2005年，財務會計準則公報第36號「金融商品之表達與揭露」，台北：財務會計則委員會。
    財團法人中華民國會計研究基金會 ，2006年，財務會計準則公報第1號「財務會計觀念架構及財務報表之編製」，台北：財務會計則委員會。
    財團法人中華民國會計研究基金會 ，2008年，財務會計準則公報第34號「金融商品之會計處理準則」，台北：財務會計則委員會。
    陳欣怡，2005年，金融商品會計處理準則及未來修訂方向，會計研究月刊，第
    232期：62-67。
    陳紫雲，2008年，公平價值會計—觀念之澄清，會計研究月刊，第271期：32-33。
    陳紫雲，2008年，全球公平價值會計大戰，會計研究月刊，第276期：58-63。
    陳紫雲，2008年，喜歡與否，公平價值會計已崛起，會計研究月刊，第267期：30-33。
    陳錦烽，1996年，衍生性金融商品的使用及財務報導，會計研究月刊，第126期：89-99。
    莊蕎安，2008年，金融危機 錯在會計？會計研究月刊，第276期：52-57。
    黃金澤，2007年，談公平價值衡量之基準（上），會計研究月刊，第256期：108-116。
    黃金澤，2007年，談公平價值衡量之基準（下），會計研究月刊，第257期：123-129。
    葉銀華、柯承恩、李德冠，2002年，公司監理機制對於關係人交易的影響，
    台北：台灣財務金融學會。
    歐進士、李佳玲與詹茂昆，2004年，我國企業盈餘管理與經營風險關聯性之實證研究，風險管理學報，第6卷第2期（7月）：181-206。
    英文文獻：
    Amir, E., and B. Lev. 1996.Value-Relevance of Non-Financial Information: The Wireless Communication Industry. Journal of Accounting and Economics 22: 3-30.
    Ahemd, K., M. Hossain, and M. B. Adams. 2006. The Effects of Board Composition and Board Size on the Informativeness of Annual Accounting Earnings. Corporate Governance: An International Review 14 (September): 418-431.
    Ball, R., and P. Brown. 1968. An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research 6: 159-177.
    Barth, M. E., W. H. Beaver, and W. R. Landsman. 1998. Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health. Journal of Accounting and Economic 25: 1-34.
    Barth, M. E., W. H. Beaver, and W. R. Landsman. 2001. The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View. Journal of Accounting and Economics 31: 77-104.
    Basu, S. 1997. The Conservatism Principle and the Asymmetric Timeliness of Earnings. Journal of Accounting and Economics 24 (December): 3-37.
    Beasley, M. S. 1996. An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud. The Accounting Review 71 (Oct): 443-465.
    Beaver, W. H. 1968. The Information Content of Annual Earnings Announcements. Journal of Accounting Research 6: 67-92.
    Beidleman, C. R. 1973. Income Smoothing: The Role of Management. The Accounting Review 48 (October): 653-667.
    Benston, G. 1985. The Market for Public Accounting Services, Demand, Supply, and Regulation. Journal of Accounting and Public Policy 4: 33-79.
    Burgstahler, D., and I. Dichev. 1997. Earnings, adaptation, and equity value. The
    Accounting Review 72: 187-215.
    Bushman R., Q. Chen, E. Engel, and A. Smith. 2004. Financial Accounting Information, Organizational Complexity and Corporate Governance Systems. Journal of Accounting and Economics 37 (June): 167-201.
    Chen, K. Y., R. J. Elder, and Y. M. Hsieh. 2005. Corporate Governance and Earnings Management: The Implications of Corporate Governance Best-Practice Principles for Taiwanese Listed Companies. Working paper, National Cheng Kung University.
    Chung, R., M. Firth, and J. B. Kim. 2002. Institutional Monitoring and Opportunistic Earnings Management. Journal of Corporate Finance 8 (January): 29-48.
    Collins, D. W., E. L. Maydew, and I. S. Weiss. 1997. Change in the Value-Relevance
    of Earning and Book Values over the Past Forty Years. Journal of Accounting
    and Economics 24: 39-67.
    Core, J. E., R. W. Holthausen, and D. F. Larcker. 1999. Corporate Governance, Chief Executive Officer Compensation, and Firm Performance. Journal of Financial Economics 51 (March): 371-406.
    Daley, L. A., and R. L. Vigeland. 1983. The Effects of Debt Covenants and Political Costs on the Choice of Accounting Methods:The Case of Accounting for R&D Costs. Journal of Accounting and Economics 17: 195-211.
    DeAngelo, L. E. 1981. Auditor Independence, “Low Balling”, and Disclosure Regulation. Journal of Accounting and Economics 3: 113-127.
    DeAngelo, L. E. 1986. Accounting Numbers as Market Valuation Substitutes：A study of Management Buyouts of Public Stockholders. The Accounting Review July: 400-420.
    Dechow, P. M., R. Sloan, and A. Sweeney. 1995. Detecting Earnings Management. The Accounting Review 70 (2): 193-225.
    Dechow, P. M., R. Sloan, and A. Sweeney. 1996. Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC. Contemporary Accounting Research 13 (Spring): 1-36.
    Dhaliwal, D. S. 1980. The Effect of the Firms Capital Structure on the Choice of
    Accounting Methods. The Accounting Review 7: 78-84.
    Duncker, K. 1945. On Problem Solving. Psychological Monographs 58 (270).
    Francis, J., and K. Schipper. 1999. Have financial statements lost their relevance? Journal of Accounting and Economics 37: 319-352.
    Hayn, C. 1995. The Information Content of Losses. Journal of Accounting and Economics 20: 125-153.
    Healy, P. M. 1985. The Effect of Bonus Schemes on Accounting Decision. Journal of Accounting and Economics April: 85-107.
    Healy, P., and J. Wahlen. 1999. A Review of the Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons 13: 365-383.
    Hepworth, S. R. 1953. Smooth Period Income. The Accounting Review 29: 32-39.
    Ijiri, Y., R. K. Jaedicke, and K. E. Knight. 1966. The Effects of Accounting Alternatives on Management Decisions. Research in Accounting Measurements, Evanston, IL, American Accounting Association: 186-199.
    Jones, J. 1991. Earnings Management During Import Relied Investigations. Journal of Accounting Research 29: 193-228.
    Kinney, M., and R. Trezevant. 1997. The Use of Special Items to Manage Earnings and Perceptions. Journal of Financial Statement Analysis 3 (Fall): 45-53.
    Moses, O. D. 1987. Income Smoothing and Incentives: Empirical Test Using Accounting Changes. The Accounting Review 53 (2): 358-377.
    Ohlson, J. A. 1995. Earnings, Book Values, and Dividends in Equity Valuation. Contemporary Accounting Research 27: 661-687.
    Peasnell, K. V., P. F. Pope, and S. Young. 2001.Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? Working paper, Lancaster University.
    Rangan, S. 1998. Earnings before Seasoned Equity Offerings: Are They Overstated? Journal of Financial Economics 50: 101-122.
    Riedl, J. E. 2004. An Examination of Long-Lived Asset Impairments. The Accounting Review 79 (July): 823-852.
    Schipper, K. 1989. Commentary on Earnings Management. Accounting Horizons 3(4): 91-102.
    Shleifer, A., and R. Vishny. 1997. A Survey of Corporate Governance. Journal of Finance 52 (June): 737-83.
    Subramanyam, K. R. 1996. The Pricing of Discretionary Accruals. Journal of Financial Economics 22 (August-December): 249-281.
    Teoh, S. H., and T. J. Wong. 1993. Perceived Auditor Quality and the Earnings Respones Coefficient. The Accounting Review (April): 346-666.
    Teoh, S., I. Welch, and T. Wong. 1998. Earnings Management and The Underperformance of Seasoned Equity Offerings. Journal of Financial Economics 50 (1): 63-99.
    Tirole, J. 2001. Corporate Governance. Econometrica 69 (January): 1-35.
    Vafeas, N. 2000. Board Structure and the Informativeness of Earnings. Journal of Accounting and Public Policy 19 (June): 139-160.
    Vafeas, N. 2005. Audit Committees, Boards and the Quality of Reported Earnings. Contemporary Accounting Research 22 (Winter): 1093-1122.
    Watts, R. and J. Zimmerman. 1978. Towards a Positive Theory of the Determination of Accounting Standards. The Accounting Review 53 (January): 112-133.
    Xie, B., W. N. Davidson III, and P. J. DaDalt. 2003. Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee. Journal of Corporate Finance 9 (June): 295-316.
    Yeo, G. H. H., P. M. S. Tan, K. W. Ho, and S. S. Chen. 2002. Corporate Ownership Structure and the Informativeness of Earnings. Journal of Business Finance and Accounting 29 (September): 1023-1046.
    Description: 碩士
    國立政治大學
    會計研究所
    96353037
    97
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0096353037
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

    Files in This Item:

    File SizeFormat
    index.html0KbHTML2188View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback