臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：子公司負債對母公司評價之攸關性研究
書刊名：臺大管理論叢
作者：葉疏 引用關係／方偉廉
作者(外文)：Yeh, Shu／Fang, Wei-lian
出版日期：2009
卷期：19:S2
頁次：頁99-126
主題關鍵詞：子公司；經濟個體；合併財務報表；Subsidiary；Economic entity；Consolidated financial statement
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(3) 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:2
  • 共同引用共同引用:7
  • 點閱點閱:35
研究利用Ohlson 評價模型探討子公司負債對於投資人之評價意義，並檢視其評價意義是否受到2005 年我國財務會計準則擴大合併財務報表編製範圍之影響。樣本來自TEJ 資料庫樣本公司共227 家，研究期間為2001 至2006 年。實證結果顯示：1. 子公司借款與企業評價具有負向之關聯性，且母子公司借款之評價係數並無顯著差異；2. 2005年後合併財務報表編製範圍之擴大，並未降低子公司借款與企業評價之關聯性。其意義在於：對投資人而言，子公司與母公司借款同為企業負債之一部分。再者以實質控制力為編製基礎之合併財務報表可完整表達企業之財務狀況，而有助於提升經濟個體財務資訊之透明度。
This study uses Ohlson valuation model to address the valuation implications of subsidiary's debt to investors and the effect of consolidation scope change mandated by ROC FASB in 2005 on the value relevance of subsidiary's debt. The sample is from TEJ database and consists of 227 firms, ranging from 2001 to 2006. Our findings are: (1) the Subsidiaries' debt is negatively associated with the valuation of parent company. Besides, the valuation coefficient of subsidiaries' debt is statistically insignificantly different that of parent's debt. (2) 2005 consolidation scope change does not decrease the relevance of subsidiary's debt. These findings imply that from the point of view of investors, the debt of subsidiaries and the debt of parent are both the liabilities of consolidated entity. Furthermore, consolidated financial statements, prepared on the basis of substantial control power, could fully present the financial condition of the economic entity and enhances the transparency of financial information.
期刊論文
1.Pendlebury, M.(1980)。The application of information theory to accounting for groups of companies。Journal of Business Finance and Accounting，7(1)，105-117。  new window
2.Ohlson, James A.(1999)。On Transitory Earnings。Review of Accounting Studies，4(3/4)，145-162。  new window
3.Mian, S. L.、Smith, C. W. Jr.(1990)。Incentives for unconsolidated financial reporting。Journal of Accounting and Economics，12(1-3)，141-171。  new window
4.Barth, M. E.、Beaver, W. H.、Hand, J. R. M.、Landsman, W. R.(1999)。Accruals, cash flows, and equity values。Review of Accounting Studies，4(3)，205-229。  new window
5.Bell, Timothy B.、Landsman, Wayne R.、Miller, Bruce L.、Yeh, Shu(2002)。The Valuation Implications of Employee Stock Option Accounting for Profitable Computer Software Firms。The Accounting Review，77(4)，971-996。  new window
6.Dechow, Patricia M.、Hutton, Amy P.、Sloan, Richard G.(1999)。An Empirical Assessment of the Residual Income Valuation Model。Journal of Accounting & Economics，26，1-34。  new window
7.Landsman, W. R.(1986)。An Empirical Investigation of Pension Fund Property Rights。The Accounting Review，61(4)，662-691。  new window
8.Barth, M. E.(1991)。Relative measurement errors among alternative pension asset and liability measures。The Accounting Review，66(3)，433-463。  new window
9.Kothari, S. P.、Zimmerman, Jerold L.(1995)。Price and return models。Journal of Accounting & Economics，20(2)，155-192。  new window
10.Feltham, Gerald A.、Ohlson, James A.(1995)。Valuation and clean surplus accounting for operating and financial activities。Contemporary Accounting Research，11(2)，689-731。  new window
11.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research，11(2)，661-687。  new window
12.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society，48(4)，817-838。  new window
13.Barth, M.,、Kallapur, S.(1996)。Effects of cross-sectional scale differences on regression results in empirical accounting research。Contemporary Accounting Research，13(2)，527-567。  new window
14.Benis, M.(1979)。The non-consolidated finance company subsidiary。The Accounting Review，54 (4)，808-814。  new window
15.Collins, D., Maydew, E.,、Weiss, I.(1997)。Changes in the value-relevance of earings and equity book values over the past forty years。Journal of Accounting and Economics，24 (2)，39-67。  new window
16.Comiskey, E., McEwen, R.,、Mulford, C.(1987)。A test of proforma consolidation of finance subsidiaries。Financial Management，16 (3)，45-50。  new window
17.Francis, J.(1986)。Debt reporting by parent companies: Parent-only versus consolidated statement。Journal of Business Finance and Accounting，13 (3)，393-403。  new window
18.Heian, J.,、Thies, J.(1989)。Consolidation of finance subsidiaries: $230 billion in off- balance-sheet financing comes home to roost。Accounting Horizons，3 (1)，1-9。  new window
19.Mohr, R.(1988)。Unconsolidated finance subsidiaries: Characteristics and debt/equity effects。Accounting Horizons，2 (1)，1-9。  new window
20.Walker, R.(1976)。An evaluation of information conveyed by consolidated statements。Abacus，12(2)，77-115。  new window
研究報告
1.Landsman, W., Peasnell, K.,、Shakespeare, C.(2006)。Are asset securitization sales or loans?。  new window
學位論文
1.蘇心盈(2003)。以財務比率預測未來盈餘及股價異常報酬之研究－比較母公司財務報表與合併財務報表(碩士論文)。國立政治大學。  延伸查詢new window
2.蘇仁偉(1998)。財務比率對股票超常報酬預測能力之研究-母公司財務報表與合併財務報表之比較(碩士論文)。國立成功大學。  延伸查詢new window
3.張福星(1997)。合併財務報表與母公司財務報表盈餘組成成份相對資訊內涵之研究(博士論文)。國立政治大學。new window  延伸查詢new window
4.蘇敏賢(2000)。合併財務報表、母公司財務報表之比較及其與企業風險之關聯性(碩士論文)。國立臺灣大學。  延伸查詢new window
5.王詩韻(2003)。以投資損益論合併報表與母公司報表之相對資訊內涵。  延伸查詢new window
6.蘇煥文(2001)。關係企業合併財務報表、合併財務報表與母公司財務報表之盈餘組成成份資訊內涵研究。  延伸查詢new window
圖書
1.Financial Accounting Standards Board.(1987)。SFAS 94: Consolidation of an majority-owned subsidiaries。Norwalk, CT。  new window
2.Financial Accounting Standards Board.(2000)。SFAS 140: Accounting for transfers and servicing of financial assets and extinguishments of liabilities: A replacement of FASB Statement no. 125。Norwalk, CT。  new window
3.Financial Accounting Standards Board.(2003)。FIN 46 (Revised): Consolidation of variable interest entities: An interpretation of ARB no. 51。Norwalk, CT。  new window
4.International Accounting Standards Board.(1998)。SIC 12: Consolidation-Special purpose entities。London, UK。  new window
5.International Accounting Standards Board.(2003)。IAS 27: Consolidated financial statements。London, UK。  new window
6.International Accounting Standards Board.(2004)。IAS 39: Financial instruments: Recognition and measurement。London, UK。  new window
7.Penman, S.(2006)。Financial statement analysis and security valuation (3rd ed.)。New York, NY。  new window
8.Securities and Exchange Commission(1982)。Accounting series release no. 302: Separate financial statements required by regulation S-X。Washigton, DC：SEC。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：673（臺灣：668，外國：5） ／ 本年度總使用人次：2516201 ／ 訪客人次（自102年09月）：68329811
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上