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題名：資本市場對盈餘品質的影響：來自臺灣的證據
書刊名：管理評論
作者：戚務君 引用關係／陳宜伶 引用關係
作者(外文)：Chi, Wuchun／Chen, Yiling
出版日期：2008
卷期：27:2
頁次：頁53-69
主題關鍵詞：國際會計；資本市場；盈餘品質；International accounting；Capital market；Earnings quality
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(5) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:5
  • 共同引用共同引用:0
  • 點閱點閱:29
資本市場的存在究竟是正面提高盈餘品質的助力還是負面降低盈餘品質的壓力，近年來已經成為重要的會計研究議題。我們發現，在經過控制公司規模後，臺灣的上市/櫃公司在盈餘穩健性、避免負盈餘以及損益平穩化等方面的盈餘品質均顯著優於一般公開發行公司的盈餘品質。具體而言，我們的研究發現支持財務報表的需求對盈餘品質有具體影響的觀點。
Responding to the recent debates on how the functioning of capital markets affects earnings quality, this study compares the earnings quality of Taiwan listed firms to that of unlisted public firms. We investigate earnings quality in the following aspects: earnings conservatism, the likelihood of avoiding negative earrings, and income smoothness. The results show that, after controlling for firm size, the earnings quality of listed firms is consistently better than that of unlisted public firms. These findings are consistent with the proposition that the capital market plays a constructive role in enhancing earning quality.
期刊論文
1.Krishnan, G. V.(2003)。Does Auditors' Industry Expertise Constrain Earnings Management?。Accounting Horizons，17(Supplement)，1-16。  new window
2.Ball, Ray、Shivakumar, Lakshmanan(2006)。The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition。Journal of Accounting Research，44(2)，207-242。  new window
3.Lang, Mark、Raedy, Jana Smith、Wilson, Wendy(2006)。Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to U.S. Earnings?。Journal of Accounting and Economics，42(1/2)，255-283。  new window
4.Krishnan, G. V.(2005)。Did Houston clients of Arthur Andersen recognize publicly available bad news in a timely fashion?。Contemporary Accounting Research，22(1)，165-193。  new window
5.Burgstahler, D.、Hail, L.、Leuz, C.(2006)。The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms。The Accounting Review，81(5)，983-1016。  new window
6.Francis, J.、LaFond, R.、Olsson, P. M.、Schipper, K.(2004)。Cost of equity and earnings attributes。The Accounting Review，79(4)，967-1010。  new window
7.Teoh, S. H.、Welch, I.、Wong, T. J.(1998)。Earnings management and the long-term market performance of initial public offerings。Journal of Finance，53(6)，1935-1974。  new window
8.Holthausen, R.、Watts, R. L.(2001)。The relevance of the value-relevance literature for financial accounting standards setting。Journal of Accounting and Economics，31(1)，3-75。  new window
9.Beatty, Anne L.、Ke, Bin、Petroni, Kathy R.(2002)。Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks。The Accounting Review，77(3)，547-570。  new window
10.Ball, Ray、Kothari, Sagar P.、Robin, Ashok(2000)。The effect of international institutional factors on properties of accounting earnings。Journal of Accounting and Economics，29(1)，1-51。  new window
11.Bushman, Robert M.、Piotroski, Joseph D.(2006)。Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions。Journal of Accounting and Economics，42(1/2)，107-148。  new window
12.LaFond, Ryan、Roychowdhury, Sugata(2008)。Managerial Ownership and Accounting Conservatism。Journal of Accounting Research，46(1)，101-135。  new window
13.Watts, Ross L.(2003)。Conservatism in Accounting Part 2: Evidence and Research Opportunities。Accounting Horizons，17(4)，287-301。  new window
14.Zhang, Jieying(2008)。The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers。Journal of Accounting and Economics，45(1)，27-54。  new window
15.Dechow, Patricia M.(1994)。Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals。Journal of Accounting and Economics，18(1)，3-42。  new window
16.Menon, K.、Williams, D. D.(2004)。Former Audit Partners and Abnormal Accruals。The Accounting Review，79(4)，1095-1118。  new window
17.Ahmed, A. S.、Duellman, S.(2007)。Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis。Journal of Accounting and Economics，43(2/3)，411-437。  new window
18.Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness。Journal of Accounting & Economics，39(1)，83-128。  new window
19.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics，24(1)，3-37。  new window
20.LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review，83(2)，447-478。  new window
21.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance，54(2)，471-517。  new window
22.Givoly, Dan、Hayn, Carla K.(2000)。The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?。Journal of Accounting & Economics，29(3)，287-320。  new window
23.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons，13(4)，365-383。  new window
24.Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics，69(3)，505-527。  new window
25.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business，72(1)，1-33。  new window
26.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics，24(1)，99-126。  new window
27.Carey, Peter、Simnett, Roger(2006)。Audit partner tenure and audit quality。The Accounting Review，81(3)，653-676。  new window
28.Wang, Dechun(2006)。Founding family ownership and earnings quality。Journal of Accounting Research，44(3)，619-656。  new window
29.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1998)。Law and Finance。Journal of Political Economy，106(6)，1113-1155。  new window
30.López-de-Silanes, Florencio、La Porta, Rafael、Vishny, Robert W.、Shleifer, Andrei(2000)。Investor Protection and Corporate Governance。Journal of Financial Economics，58(1/2)，3-27。  new window
31.Bhattacharya, Utpal、Daouk, Hazem、Welker, Michael(2003)。The world price of earnings opacity。The Accounting Review，78(3)，641-678。  new window
32.Lang, Mark、Raedy, Jana Smith、Yetman, Michelle Higgins(2003)。How representative are firms that are cross-listed in the United States? An analysis of accounting quality。Journal of Accounting Research，41(2)，363-386。  new window
33.Carcello, J. V.、Hermanson, D. R.、Huss, H. F.(1995)。Temporal Changes in Bankruptcy-related Reporting。Auditing: A Journal of Practice & Theory，14(2)，133-143。  new window
34.Ouyang, B.、Depken, C. A., II(2006)。The Impact of the Sarbanes-oxley Act: Early Evidence from Earnings Management。Applied Financial Economics Letters，2(6)，347-351。  new window
35.Robin, A.、Wu, J. S.、Ball, R.(2003)。Incentive versus Standards: Properties of Accounting Income in Four East Asian Countries。Journal of Accounting & Economics，30，235-270。  new window
36.Waymire, G.、Sivakumar, K.(2003)。Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads。Journal of Accounting Research，41(2)，397-444。  new window
37.Krishnan, G. V.(2005)。The Association between Big 6 Auditor Industry Expertise and the Asymmetric Timeliness of Earnings。Journal of Accounting, Auditing & Finance，20(3)，209-228。  new window
38.Welch, I.、Wong, T. J.、Teoh, S. H.(1988)。Earnings Management and the Underperformance of Seasoned Equity Offering。Journal of Financial Economics，50，63-99。  new window
研究報告
1.Peek, E.、Cuijpers, R.、Buijink, W.(2006)。Creditors' and Shareholders' Demand for Accounting Conservatism in Public versus Private firms: Evidence from Europe。0。  new window
2.Skinner, D.、Myers, L.(2002)。Earnings Momentum and Earnings Management [Working paper]。University of Michigan。  new window
3.Ball, R.、Robin, A.、Sadka, G.(2005)。Is Accounting Conservatism Due to Debt or Equity Markets? An International Test of Contracting and Value Relevance Theories of Accounting。0。  new window
圖書
1.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
 
 
 
 
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