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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/69183
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/69183

    Title: 內部控制與產品保證負債
    Internal Control and Warranty Reserves
    Authors: 陳怡君
    Chen, Yi Chun
    Contributors: 金成隆
    Chin, Chen Lung
    Chen, Yi Chun
    Keywords: 產品保證負債
    Warranty Reserves
    Internal Control Weaknesses
    Date: 2014
    Issue Date: 2014-08-25 15:14:26 (UTC+8)
    Abstract: 過去研究指出產品保證負債具有多重角色,會計上以或有負債的方式認列之外,另扮演資訊傳遞的角色,能反應公司未來的成長績效,由於產品保證負債涉及管理當局的估計,也會被作為達到或擊敗盈餘門檻的盈餘管理工具。因此本研究擬探討沙賓法案404條款關於公司內部控制的揭露,是否有助於分辨產品保證負債資訊內涵角色及其他角色。
    Prior studies indicate that warranty reserves present two major aspects: a contingent liability and an information signal of growth prospects; in addition, managers use warranty accruals as an earnings management tool to meet earnings targets. In this paper, I hypothesize that SOX Section 404 internal control disclosures can help to isolate the information signal role of warranty reserves from others. The results reveal that while warranty reserves serve as an information signal for firms with effective internal controls, they are merely liabilities for firms with internal control weakness (ICW firms). Specifically, I find that internal control weakness has an adverse effect on the relation between abnormal warranty accruals and future firm performance; this effect is primarily driven by unintentional errors, as opposed to intentional misstatements. Moreover, investors give a less negative valuation of warranty reserves for firms with effective internal controls than for ICW firms. Further analysis shows that the negative effect is more pronounced when these weaknesses relate to sales and cost of goods sold. Overall, I document that internal control reports can be used to discriminate an information signal role from other roles served by warranty accruals.
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    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0098353028
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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