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題名:會計績效波動與非一般通用會計準則績效揭露
作者:羅勝議 引用關係
作者(外文):Sheng-Yi Lo
校院名稱:國立臺灣大學
系所名稱:會計學研究所
指導教授:劉啟群
學位類別:博士
出版日期:2017
主題關鍵詞:非一般通用會計原則績效揭露盈餘波動應計數波動現金流量波動盈餘平穩化價值攸關經理人能力Non-GAAP earnings disclosureearning volatilityccrual volatilityoperating cash flow volatilityearnings smoothvalue relevanceEO ability
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以往研究發現盈餘波動與非一般通用會計原則績效揭露呈現正向相關的關係,而
我們的研究主要是將盈餘波動區分為應計數波動與現金流量波動並解釋應計數波
動與現金流量波動與非一般通用會計原則績效揭露關係。我們利用以往探討自願
性揭露與盈餘波動之間的成因,進一步解釋盈餘組成成份的波動與非一般通用會
計原則績效揭露關係。實證結果顯示,盈餘組成成份的波動與非一般通用會計原
則績效揭露呈現不同方向的關係,我們的研究證據顯示經理人在考量揭露非一般
通用會計原則績效時,會因盈餘組成成份的波動而有所不同。
關鍵字: 非一般通用會計原則績效揭露;盈餘波動;應計數波動;現金流量波動;盈餘平穩化;價值攸關;經理人能
Prior research studies have indicated that earnings volatility is positively associated with non-GAAP earnings disclosure. In this study, we decompose earnings volatility into accruals volatility and cash flow volatility, and we utilize the general purpose behind using accounting information (i.e., to smooth earnings and signal information). We find that the association between the volatility of the earnings components and non-GAAP earnings disclosure has an asymmetric relationship. Our evidence also suggests that managers play different roles in providing non-GAAP earnings disclosure.
Keywords:Non-GAAP earnings disclosure; earning volatility;accrual volatility;operating cash flow volatility;earnings smooth;value relevance;CEO ability
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