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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/3935


    Title: 盈餘屬性與會計師任期
    Other Titles: Earning Attributes and Auditor Tenure
    Authors: 戚務君
    Date: 2005
    Issue Date: 2007-04-18 16:37:50 (UTC+8)
    Publisher: 臺北市:國立政治大學會計學系
    Abstract: 在恩隆案之後,會計師任期與盈餘品質的關聯性成為一個重要的研究議題。然而,在相 關的研究中,往往單純地僅以異常應計數做為被解釋變數。由於許多重要的盈餘屬性會 影響公司的資金成本,且檢視會計師任期的影響也不應該僅以異常應計為分析對象,因 此本研究探討會計師任期與以下七個盈餘屬性的關係: 應計的品質、持續性、可預測性、 損益平穩化、價值攸關性、穩健原則與時效性等。具體而言,本研究區分不同會計師任 期的長短,以探討會計師任期與各類型盈餘的關聯性。本研究相信,藉由深入地瞭解會 計師任期與各種盈餘屬性的關聯性,可以拓展我們對會計師任期長短與盈餘屬性的瞭 解,並討論會計師任期對財務報告體系的整體影響。
    Description: 核定金額:562000元
    Data Type: report
    Appears in Collections:[會計學系] 國科會研究計畫

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