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    Title: 產業專家與盈餘平穩化關係之研究
    The Relationship Between Industrial Specialist and Income Smoothing
    Authors: 毛韡傑
    Mao, Wei-Jie
    Contributors: 金成隆
    Chin, Chen-Lung
    毛韡傑
    Mao, Wei-Jie
    Keywords: 盈餘平穩化
    產業專家
    Industry specialist
    Industry expertise
    Income smoothing
    Date: 2022
    Issue Date: 2022-07-01 16:05:48 (UTC+8)
    Abstract: 本文研究個人會計師產業專家(以下簡稱為產業專家)是否能藉由該產業專家產業熟悉度的增加而降低投機性盈餘平穩化,並提升資訊性盈餘平穩化。研究結果顯示,提高產業專家的熟悉度有助於降低投機性盈餘平穩化並提升資訊性盈餘平穩化,且抑制投機性盈餘平穩化的效果遠大於提升資訊性盈餘平穩化。
    本文再進一步分析將大型事務所和非大型事務所拆分估計,發現提高大型事務所所屬的產業專家的熟悉度有助於抑制投機性盈餘平穩化與資訊性盈餘平穩化;但非大型事務所的產業專家只能提高資訊性的部分。最後本文引進新的資料處理方式,其研究結果仍然顯示提高產業熟悉度有助於提升資訊性盈餘平穩化並抑制投機性盈餘平穩化。
    This paper exams whether individual industry specialists can decrease speculative income smoothing and increase informative income smoothing by increasing their expertise or professional. The results show that increasing industry specialists’ familiarity promote informative income smoothing and suppress speculative income smoothing. I also show that individual industry specialists suppress more speculative one than informative one. In further analysis, I prove that specialists who belong to Big4 can decrease speculative income smoothing and increase informative income smoothing, but surprisingly non Big4 specialists can increase informative parts.
    Finally, this paper also uses new method to drop outliers. The results also verify that industry specialists’ familiarity can reduce speculative parts and increase informative parts.
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    Description: 碩士
    國立政治大學
    會計學系
    109353111
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0109353111
    Data Type: thesis
    DOI: 10.6814/NCCU202200535
    Appears in Collections:[Department of Accounting] Theses

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