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題名：Does Sarbanes-Oxley Act Affect Earnings Persistence?
書刊名：會計審計論叢
作者：高蘭芬 引用關係／林共進／陳安琳 引用關係
作者(外文)：Kao, Lanfeng／Lin, Dennis K. J.／Chen, Anlin
出版日期：2011
卷期：1:1
頁次：頁1-23
主題關鍵詞：盈餘持續性；沙賓法案；盈餘管理；盈餘品質；現金流量；應計項目；Earnings persistence；Sarbanes-oxley act；Earnings management；Earnings quality；Cash flows；Accruals
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在2000與2001年爆發一連串會計醜聞之後，美國政府在2002年七月迅速通過沙賓法案，以期提高管理階層與會計專業對財務報導的責任，並改善公司揭露之正確性與可靠性。本研究探討這些爆發的會計弊案是否與當時上市公司財務報導品質全面下降有關，並探討沙賓法案通過後，財務報導品質是否如主管機關所預期的上升。本研究採用盈餘持續性來衡量財務報導的品質，研究結果顯示，會計盈餘之組成（包括現金流量與應計項目）的持續性在法案通過前的確經歷全面性的下降，而在法案通過後有顯著的改善，因此，即使沙賓法案對企業所帶來高遵循成本引發不少質疑，本研究仍支持主管機關採行較嚴格的揭露要求，以改善公司治理環境及降低會計弊案產生的機會。
The Enron-type scandals lead to the passage of the Sarbanes-Oxley Act (SOX) in July 2002. SOX aims to improve the accuracy and reliability of corporate disclosure. In this paper, we investigate whether the scandals are related to the breakdown of the reliability of financial reporting and examine whether the quality of corporate disclosure improves after the passage of SOX. We use earnings persistence to detect whether there is a widespread loss in earnings quality before SOX and a recovery after SOX. We show that the persistence of earnings components (cash flows and accruals) experience widespread loss in the years before the passage of SOX and that the passage of SOX indeed improves the persistence of the earnings components. We recommend that regulations even costly are required to improve corporate governance and to prevent accounting frauds.
期刊論文
1.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
2.Beneish, M. D.(1997)。Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance。Journal of Accounting and Public Policy，16(3)，271-309。  new window
3.Beaver, W.、E. E. Engel(1996)。Discretionary behavior with respect to allowance for loan losses and the behavior of security prices。Journal of Accounting and Economics，22(1-3)，177-206。  new window
4.Beneish, Messod D.(1999)。The detection of earnings manipulation。Financial Analysts Journal，55(5)，24-36。  new window
5.Culvenor, J.、J. M. Godfrey、G. Byrne(1999)。Modeling total accruals in an international environment: The impact of alternative measures of PPE。Journal of International Accounting, Auditing and Taxation，8(2)，289-313。  new window
6.Piotroski, Joseph D.、Srinivasan, Suraj(2008)。Regulation and bonding: The Sarbanes-Oxley Act and the flow of international listings。Journal of Accounting Research，46(2)，383-425。  new window
7.Richardson, S. A.、Sloan, R. G.、Soliman, M. T.、Tuna, İ.(2006)。The implications of accounting distortions and growth for accruals and profitability。Accounting Review，81(3)，713-743。  new window
8.Teoh, S. H.、I. Welch、T. J. Wong(1998)。Earnings management and long-run market performance of initial equity offerings。Journal of Finance，53(6)，1935-1974。  new window
9.Zhang, I. X.(2007)。Economic consequences of the Sarbanes-Oxley Act of 2002。Journal of Accounting and Economics，44(1-2)，77-115。  new window
10.Healy, Paul M.、Palepu, Krishna G.(1993)。The Effect of Firms' Financial Disclosure Strategies on Stock Prices。Accounting Horizons，7(1)，1-11。  new window
11.Richardson, S. A.、Sloan, R. G.、Soliman, M. T.、Tuna, İ.(2005)。Accrual reliability, earnings persistence and stock prices。Journal of Accounting and Economics，39(3)，437-485。  new window
12.Erickson, M.、Wang, S. W.(1999)。Earnings Management by Acquiring Firms in Stock for Stock Mergers。Journal of Accounting and Economics，27(2)，149-176。  new window
13.Fields, T. D.、Lys, T. Z.、Vincent, L.(2001)。Empirical research on accounting choice。Journal of Accounting and Economics，31(1-3)，255-307。  new window
14.Fairfield, P. M.、Whisenant, J. S.、Yohn, T. L.(2003)。Accrued earnings and growth: Implications for future profitability and market mispricing。The Accounting Review，78(1)，353-371。  new window
15.Lobo, Gerald J.、Zhou, Jian(2006)。Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence。Accounting Horizons，20(1)，57-74。  new window
16.Teoh, Siew Hong、Welch, Ivo、Wong, T. J.(1998)。Earnings management and the underperformance of seasoned equity offerings。Journal of Financial Economics，50(1)，63-99。  new window
17.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
18.Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics，40(1-3)，3-73。  new window
19.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。  new window
20.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review，77(Suppl. 1)，35-59。  new window
21.Collins, Daniel W.、Hribar, Paul(2000)。Earnings-Based and Accrual-Based Market Anomalies: One Effect or Two?。Journal of Accounting and Economics，29(1)，101-123。  new window
22.Cohen, Daniel A.、Dey, Aiyesha、Lys, Thomas Z.(2008)。Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods。The Accounting Review，83(3)，757-787。  new window
23.Sloan, R. G.(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review，71(3)，289-315。  new window
24.Subramanyam, K. R.(1996)。The Pricing of Discretionary Accruals。Journal of Accounting & Economics，22(1-3)，249-281。  new window
25.Larcker, D. F.、Richardson, S. A.(2004)。Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance。Journal of Accounting Research，42(3)，625-658。  new window
26.Hribar, P.、Collins, D. W.(2002)。Errors in Estimating Accruals: Implications for Empirical Research。Journal of Accounting Research，40(1)，105-134。  new window
27.Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review，76(3)，357-373。  new window
28.Jones, J.(1991)。Earnings management during import relief investigations。Journal of Accounting Research，29 (2)，193-228。  new window
29.Rangan, Srinivasan(1998)。Earnings Management and the Performance of Seasoned Equity Offerings。Journal of Financial Economics，50(1)，101-122。  new window
研究報告
1.Bartov, E.、D. A. Cohen(2007)。Mechanisms to meet/beat analyst earnings expectations in the pre- and post-sarbanes-oxley eras。New York University。  new window
2.DeFond, M. L.、M. Hung、E. Karaoglu、J. Zhang(2007)。Was the Sarbanes-Oxley Act good news for corporate bondholders>。University of Southern California。  new window
3.Hostak, P.、E. Karaoglu、T. Lys、Y. G Yang。An examination of the impact of the Sarbanes-Oxley Act on the attractiveness of US capital markets to foreign firms。University of Massachusetts Dartmouth。  new window
4.Zang, A. Y.(2006)。Evidence on the tradeoff between real manipulation and accrual manipulation。University of Rochester。  new window
圖書
1.Watts, R.、Zimmerman, J.(1986)。Positive Accounting Theory。Englewood Cliffs, NJ：Prentice-Hall。  new window
 
 
 
 
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