資料載入處理中...
臺灣人文及社會科學引文索引資料庫系統
:::
網站導覽
國圖首頁
聯絡我們
操作說明
English
行動版
(18.224.137.197)
登入
字型:
**字體大小變更功能,需開啟瀏覽器的JAVASCRIPT,如您的瀏覽器不支援,
IE6請利用鍵盤按住ALT鍵 + V → X → (G)最大(L)較大(M)中(S)較小(A)小,來選擇適合您的文字大小,
如為IE7以上、Firefoxy或Chrome瀏覽器則可利用鍵盤 Ctrl + (+)放大 (-)縮小來改變字型大小。
來源文獻查詢
引文查詢
瀏覽查詢
作者權威檔
引用/點閱統計
我的研究室
資料庫說明
相關網站
來源文獻查詢
/
簡易查詢
/
查詢結果列表
/
詳目列表
:::
詳目顯示
第 1 筆 / 總合 1 筆
/1
頁
來源文獻資料
摘要
外文摘要
引文資料
題名:
穩健會計與盈餘持續性--考慮不同組成的穩健性指標
書刊名:
會計評論
作者:
鄭哲惠
/
吳博欽
/
薛富井
作者(外文):
Cheng, Che-hui
/
Wu, Po-chin
/
Shiue, Fu-jiing
出版日期:
2011
卷期:
52
頁次:
頁77-101
主題關鍵詞:
穩健會計
;
盈餘持續性
;
應計項目組成
;
現金流量組成
;
Conservatism accounting
;
Earnings persistence
;
Accrual component of earnings
;
Cash flow component of earnings
原始連結:
連回原系統網址
相關次數:
被引用次數:期刊(
12
) 博士論文(
2
) 專書(0) 專書論文(0)
排除自我引用:
12
共同引用:0
點閱:65
本文以評價攸關的觀點,檢視會計穩健與盈餘持續性的關係。實證結果顯示,公司的盈餘穩健性愈高,盈餘持續性愈低且盈餘回復速度較快。然而,當會計政策較偏向中立者時,不論盈餘持續性或盈餘回復速度均表現最佳。此外,應計項目組成在穩健會計所扮演的角色亦獲得支持,且當應計項目組成的穩健性趨於中立性時,應計項目資訊確實較現金流量表現出較高的盈餘持續性,而隨著穩健程度提升,此關係則會有反轉的現象。最後,目前IASB與FASB共同組成的會計準則調和委員會提到穩健原則與中立性的品質具有衝突,因此在財務會計準則觀念性架構中不再包括穩健性或審慎性的資訊特性,而本文的實證結果與目前準則制定的目標一致。
以文找文
This paper explores the relationship between accounting conservatism and earnings persistence from the point of view in valuation relevance. The empirical tests generally support our hypothesis that accounting conservatism is negatively related to earnings persistence and positively related to mean reversion. Moreover, we investigate whether earnings persistence can reflect the information about accounting conservatism in the accrual and cash flow components. The empirical results show that accounting conservatism brings about substantial improvements in accrual components, and is negatively related to earnings persistence. The IASB and the FASB recently developed a common Conceptual Framework for Financial Reporting, conservatism tends to conflict with neutrality. Accordingly, this framework does not include conservatism or prudence as desirable qualities of financial reporting information. This outcome is consistent with the objectives of the joint FASB/IASB projects.
以文找文
期刊論文
1.
Roychowdhury, Sugata、Watts, Ross L.(2007)。Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting。Journal of Accounting and Economics,44(1/2),2-31。
2.
Bandyopadhyay, S. P.、Chen, C.、Huang, A. G.、Jha, R.(2010)。Accounting Conservatism and the Temporal Trends in Current Earnings' Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade-off between Relevance and Reliability。Contemporary Accounting Research,27(2),413-460。
3.
Kim, Myungsun、Kross, Willian(2005)。The ability of earnings to predict future operating cash flows has been increasing-not decreasing。Journal of Accounting Research,43(5),753-780。
4.
Pae, J.、Thornton, D. B.、Welker, M.(2005)。The link between earnings conservatism and the price-to-book ratio。Contemporary Accounting Research,22,693-717。
5.
Givoly, Dan、Hayn, Carla K.、Natarajan, Ashok(2007)。Measuring reporting conservatism。The Accounting Review,82(1),65-106。
6.
Collins, D. W.、Maydew, E. L.、Weiss, I.(1997)。Changes in the Value-relevance of Earnings and Book Value over the past Forty Years。Journal of Accounting and Economics,24(1),39-67。
7.
Penman, S. H.、Zhang, X. J.(2002)。Accounting conservatism, the quality of earnings, and stock returns。The Accounting Review,77(2),237-264。
8.
Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review,76(3),357-373。
9.
Pae, J.(2007)。Unexpected Accruals and Conditional Accounting Conservatism。Journal of Business Finance and Accounting,34(5/6),681-704。
10.
Schipper, K.、Vincent, L.(2003)。Earnings Quality。Accounting Horizons,7(S1),97-110。
11.
Chi, Wuchen、Liu, Chiawen、Wang, Taychang(2009)。What Affects Accounting Conservatism: A Corporate Governance Perspective。Journal of Contemporary Accounting and Economics,5(1),47-59。
12.
LaFond, Ryan、Roychowdhury, Sugata(2008)。Managerial Ownership and Accounting Conservatism。Journal of Accounting Research,46(1),101-135。
13.
Watts, Ross L.(2003)。Conservatism in Accounting Part 2: Evidence and Research Opportunities。Accounting Horizons,17(4),287-301。
14.
Zhang, Jieying(2008)。The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers。Journal of Accounting and Economics,45(1),27-54。
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。
16.
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。
17.
Khan, Mozaffar、Watts, Ross L.(2009)。Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism。Journal of Accounting and Economics,48(2/3),132-150。
18.
Dichev, I. D.、Tang, V. W.(2008)。Matching and the changing properties of accounting earnings over the last 40 years。The Accounting Review,83(6),1425-1460。
19.
Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。
20.
LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review,83(2),447-478。
21.
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。
22.
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。
23.
Krishnan, G. V.、Visvanathan, G.(2008)。Does the SOX definition of an accounting expert matter? The association between audit committee directors accounting expertise and accounting conservatism。Contemporary Accounting Research,25,827-857。
24.
Dichev, I. D.、Tang, V. W.(2009)。Earn ings volatility and earnings predictability。Journal of Accounting and Economics,47,160-181。
25.
Callen, J. L.、Segal, D.、Hope, O.(201003)。The pricing of conservative accounting and the measurement of conservatism at the firm-year level。Review of Accounting Studies,15,145-178。
26.
Christensen, J.、Demski, J.(2004)。Asymmetric monitoring: Good versus bad news verification。Schmalenbach Business Review,56,206-222。
會議論文
1.
Tian, X.、Collins, D. W.、Hribar, P.(2010)。The confounding effects of operating cash flow asymmetric timeliness on the Basu measure of conditional conservatism。San Francisco, USA。
研究報告
1.
Paek, W.、Chen, L. H.、Sami, H.(2007)。Accounting conservatism, earnings persistence and pricing multiples on earnings。
2.
Gassen, J.(2008)。Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?。Berlin:Humboldt-University。
3.
Jarva, H.(2010)。Asymmetry in cash flows and accounting conservatism。
其他
1.
International Accounting Standards Board IASB/ Financial Accounting Standards Board FASB.(2006)。Discussion paper: Preliminary views on an improved conceptual framework for financial reporting: The objective of financial reporting and qualitative characteristics of decision-useful financial reporting information。
2.
International Accounting Standards Board IASB/ Financial Accounting Standards Board FASB.(2008)。Exposure draft: Conceptual framework for financial reporting: The objective of financial reporting and qualitative characteristics and constraints of decision-useful financial reporting information。
推文
當script無法執行時可按︰
推文
推薦
當script無法執行時可按︰
推薦
引用網址
當script無法執行時可按︰
引用網址
引用嵌入語法
當script無法執行時可按︰
引用嵌入語法
轉寄
當script無法執行時可按︰
轉寄
top
:::
相關期刊
相關論文
相關專書
相關著作
熱門點閱
1.
穩健特性與應計項目持續性
2.
審計委員會設置及其品質與盈餘穩健性
3.
審計委員會的財務專家會影響穩健性嗎?
4.
內控品質與穩健會計關係之研究--以初次公開發行公司為例
5.
兩岸三地初次上市櫃公司會計盈餘穩健性之影響因素
6.
會計穩健性:基於亞洲國家資料研究之回顧
7.
董監事暨重要職員責任保險與盈餘穩健性
8.
臺灣會計領域研究之回顧與展望
9.
所得稅資訊內涵對盈餘持續性之影響
10.
應計項目持續性與穩健會計之非線性關係
11.
違約風險與盈餘穩健性之關聯性:中國國營V.S.民營企業
12.
穩健會計與員工認股權
13.
以企業生命週期論析盈餘及其組成持續性
1.
新型冠狀病毒(COVID-19)疫情對台灣與香港航運物流業財務及信用風險造成之影響
2.
資訊透明度對盈餘品質之影響- 採用國際財務報導準則前後之比較
3.
會計穩健對於應計項目組成要素之持續性與錯誤訂價之影響
4.
非線性模式與會計穩健下的盈餘持續性
無相關書籍
無相關著作
無相關點閱
QR Code