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題名：我國企業盈餘穩健特性之研究
書刊名：會計學報
作者：戚務君 引用關係／廖益均／林嬋娟 引用關係
作者(外文)：Chi, Wu-chun／Liao, Yi-chun／Lin, Chan-jane
出版日期：2008
卷期：1:1
頁次：頁1-27
主題關鍵詞：盈餘穩健性；債權人與股東利益衝突；盈餘股票報酬率關聯性；Accounting conservatism；Bondholder-shareholder conflicts；Earningsreturns relationship
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  • 被引用次數被引用次數:期刊(8) 博士論文(3) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:8
  • 共同引用共同引用:0
  • 點閱點閱:23
在運用Basu ( 997) 的盈餘時效性不對稱模型，同時也利用了跨國性的研究 資料之後，會計學者認為法律制度分類(習慣法vs. 成文法)與誘因環境，是造成 盈餘穩健程度影響的二項決定性因素。參照相同的研究模式，本研究探討我國 企業盈餘的穩健特性。研究結果顯示，我國企業早期( 98 年~ 994年)的會計盈 餘的確並未具備穩健特性，這個結果與過去傳統文獻上依法律制度分類與誘因 環境對盈餘穩健程度影響的主張相同。換言之，屬於成文法體系且基本上強調 人際關係網路的我國，企業的會計盈餘並不具備穩健特性。然而，隨著我國資 本市場的成熟與發展，本研究發現，臺灣企業近期的會計盈餘已經具備了穩健 原則的特性。本研究相信，藉由臺灣的現象與證據，過去會計學者進行跨國性 比較的主張與結論，可能會隨著各個國家資本市場的成熟而有明顯的改變。此 外，我們也利用Beaver and Ryan ( 000)的模型進行額外的測試，也得到一致的證 據。最後，在控制企業的經營績效後，本研究發現衡量債權人與股東潛在利益 衝突的代理變數中，營運不確定性及股利支付水準與盈餘穩健程度的變化具顯 著關聯性，但負債比率的解釋力並不顯著。
The main purpose of this study is to investigate whether accounting earnings of Taiwanese firms possess the conservatism property, where conservatism is operationalized using Basu’s (1997) model. In addition, this study also examines whether accounting conservatism could mitigate potential conflicts between bondholders and shareholders. The empirical results indicate that during the sample period of 1981-2003, accounting earnings did not show the property of conservatism in early years, but they become conservative from 1994 on. That means the traditional view on the effect of law dichotomous (i.e., common law versus code law) and incentives on earnings conservatism around the world might not be proper for the emerging market that are evolving to a well-developed one. As to the effect of bondholder-shareholder conflict, this study finds that, after controlling for firm performance, accounting conservatism plays a role in mitigating bondholdershareholder conflicts even in a country with code law and guanxi-based networks, such as Taiwan.
期刊論文
1.Giner, Begona、Rees, Williams(2001)。On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom。Journal of Business Finance and Accounting，28(9/10)，1285-1331。  new window
2.Krishnan, G. V.(2003)。Does Auditors' Industry Expertise Constrain Earnings Management?。Accounting Horizons，17(Supplement)，1-16。  new window
3.Chen, Q.、Hemmer, T.、Zhang, Y.(2007)。On the relation between conservatism in accounting standards and incentives for earnings management。Journal of Accounting Research，45(3)，541-565。  new window
4.Kwon, Y. K.、Newman, D. P.、Suh, Y. S.(2001)。The demand for accounting conservatism for management control。Review of Accounting Studies，6(1)，29-51。  new window
5.Robin, A.(2003)。Incentive versus standards: properties of accounting income in four East Asian countries。Journal of Accounting and Economics，36(1-3)，235-270。  new window
6.Ryan, S.(1995)。A model of accrual measurement with implications for the evaluation of the book-to-market ratio。Journal of Accounting Research，33(1)，95-112。  new window
7.Sivakumar, K.(2003)。Enforceable accounting rules and income measurement by early 20th century railroads。Journal of Accounting Research，41(2)，397-432。  new window
8.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
9.Pope, P.、Walker, M.(1999)。International Differences in Timeliness, Conservatism, and Classification of Earnings。Journal of Accounting Research，37，53-99。  new window
10.Ryan, S.、Zarowin, P.(200304)。Why Has the Contemporaneous Linear Return-Earnings Relation Declined ?。The Accounting Review，78(2)，523-553。  new window
11.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
12.Roychowdhury, S.、Watts, R. L.(2007)。Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting。Journal of Accounting and Economics，44(1/2)，2-31。  new window
13.Zhang, X. J.(2000)。Conservative Accounting and Equity Valuation。Journal of Accounting & Economics，29(1)，125-149。  new window
14.Givoly, Dan、Hayn, Carla K.、Natarajan, Ashok(2007)。Measuring reporting conservatism。The Accounting Review，82(1)，65-106。  new window
15.Penman, S. H.、Zhang, X. J.(2002)。Accounting conservatism, the quality of earnings, and stock returns。The Accounting Review，77(2)，237-264。  new window
16.Kothari, S. P.、Sloan, R.(1992)。Information in Prices about Future Earnings: Implications for Earnings Response Coefficients。Journal of Accounting and Economics，15(2/3)，143-171。  new window
17.Ahmed, Anwer S.、Billings, Bruce K.、Morton, Richard M.、Stanford-Harris, Mary(2002)。The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs。The Accounting Review，77(4)，867-890。  new window
18.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
19.LaFond, Ryan、Roychowdhury, Sugata(2008)。Managerial Ownership and Accounting Conservatism。Journal of Accounting Research，46(1)，101-135。  new window
20.Qiang, Xinrong(2007)。The effects of contracting, litigation, regulation, and tax costs on conditional and unconditional conservatism: Cross-sectional evidence at the firm level。The Accounting Review，82(3)，759-797。  new window
21.Watts, Ross L.(2003)。Conservatism in Accounting Part 2: Evidence and Research Opportunities。Accounting Horizons，17(4)，287-301。  new window
22.Zhang, Jieying(2008)。The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers。Journal of Accounting and Economics，45(1)，27-54。  new window
23.Beaver, W. H.、Ryan, S. G.(2000)。Biases and lags in book value and their effects on the ability of the book-to-market ratio to predicted book return on equity。Journal of Accounting Research，38(1)，127-148。  new window
24.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
25.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research，6(2)，159-178。  new window
26.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
27.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics，24(1)，3-37。  new window
28.LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review，83(2)，447-478。  new window
29.Beaver, William、Lambert, Richard、Morse, Dale(1980)。The information content of security prices。Journal of Accounting and Economics，2(1)，3-28。  new window
30.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
31.Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(2001)。The relevance of the value relevance literature for financial accounting standard setting: another view。Journal of Accounting and Economics，31(1-3)，77-104。  new window
32.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
33.Fama, Eugene F.、MacBeth, James D.(1973)。Risk, Return, and Equilibrium: Empirical Tests。Journal of Political Economy，81(3)，607-636。  new window
34.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
35.Sloan, Richard Geoffrey(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review，71(3)，289-315。  new window
36.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
37.Beatty, A.、Weber, J.、Yu, J. J.(2008)。Conservatism and debt。Journal of Accounting and Economics，45(2/3)，154-174。  new window
研究報告
1.Khan, M.、Watts, R. L.(2007)。Estimation and validation of a firm-year measure of conservatism。Cambridge：MIT Sloan School of Management。  new window
2.Hwang, L.(2001)。Auditor conservatism and quarterly earnings。Baruch College。  new window
3.Chandra, U.(2004)。Income conservatism in the U.S. technology sector。University of Rochester。  new window
4.Chi, W.(2008)。What affects accounting conservatism: A corporate governance perspective。National Chengchi University：National Taiwan University。  new window
5.Wang, C.(2008)。Information asymmetry and accounting conservatism:Evidence from Taiwan。National Chengchi University：National Taipei University。  new window
6.Gul, F. A.(2002)。The Asian financial crisis, accounting conservatism and audit fees: Evidence from Hong Kong。City University of Hong Kong。  new window
7.Huijgen, C.(2003)。Earnings conservatism, litigation and contracting: The case of cross-listed firms。Lancaster University。  new window
8.Jindrichovska, I.(2003)。Timeliness of earnings in the Czech market。University of Wales Aberystwyth。  new window
9.Kelley, S.(2003)。Independence in appearance, earnings conservatism, and prediction of future of cash flows。University of Washington。  new window
10.Kwon, S. S.(2002)。Value relevance of financial information and conservatism: high- tech versus low-tech stocks。Rutgers University-Camden。  new window
11.Ruddock, C.(2002)。Non-audit services and earnings conservatism: Is auditor independence impaired?。Sydney, Australia：University of Technology。  new window
12.Tazawa, M.(2003)。The timeliness of earnings and accruals under conservatism in Japan。Nagoya City University。  new window
圖書
1.Milgrom, P.(1992)。Economics, Organization & Management。Englewood Cliffs, NJ：Prentice Hall。  new window
2.Sterling, R. R.(1970)。Theory ofmeasurement of enterprise income。Lawrence, Kansas：University of Kansas Press。  new window
圖書論文
1.American Institute of Certified Public Accountants(1970)。Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises。Statement of the Accounting Principles Board。New York, NY：American Institute of Certified Public Accountants。  new window
2.Financial Accounting Standards Board(1980)。Qualitative Characteristics of Accounting Information。Statement of Financial Accounting Concepts。Stamford, CT：FASB。  new window
3.FASB(1985)。Elements of Financial Statements。Statement of Financial Accounting Concepts。Stamford, CT：FASB。  new window
 
 
 
 
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