應計項目持續性與穩健會計之非線性關係__臺灣人文及社會科學引文索引資料庫

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題名：	應計項目持續性與穩健會計之非線性關係
書刊名：	會計評論
作者：	李淑華／謝齊莊
作者(外文)：	Lee, Shu-hua／Hsieh, Chi-chuang
出版日期：	2015
卷期：	60
頁次：	頁35-71
主題關鍵詞：	穩健會計；盈餘持續性；應計項目持續性；裁量性應計項目持續性；Conservatism accounting；Earnings persistence；Persistence of accruals；Persistence of discretionary accruals
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:2 共同引用:21 點閱:21

盈餘持續性為企業評價之重要參考依據，過去文獻認為會計穩健會降低盈餘持續性，本研究延伸之前的研究，探討區分不同程度的會計穩健（穩健程度較高、最不穩健及介於兩者之間）情況下盈餘持續性的變化，發現盈餘持續性隨穩健程度增加呈現先增加而後下降之趨勢，在穩健值趨近於零（傾向會計中立時）盈餘持續性最高。即隨穩健程度增加，盈餘持續性具轉折現象，盈餘持續性與穩健會計間為非線性關係。進一步檢測不同穩健程度對不同盈餘組成要素之持續性影響，發現盈餘持續性具轉折現象存在於應計盈餘要素；且再區分應計盈餘要素為裁量性與非裁量性盈餘要素後，盈餘持續性具轉折現象僅存在於裁量性應計要素。另外，目前國際會計準則為避免穩健會計與中立性之間的衝突，已不再包括穩健性於忠實表達中，本研究實證結果與IASB推動財務報導品質特性之目標一致。

以文找文

Earnings Persistence impacts pricing of the firms and past studies find that conservatism is negatively related to earnings persistence. Extending these prior studies, we examine how earnings persistence varies when the level of conservatism changes. The results show that, when the level of conservatism increases, earnings persistence coefficient first increases and then decreases afterwards. Sample firms with conservatism index near zero (i.e., when the firms' accounting is neutral) have the most persistent earnings. The relationship between earnings persistence and conservatism is a kinked nonlinear function. Decomposing earnings into the accrual component and the operating cash flow component, we also find that the kinked nonlinear relationship only exists between persistence of the accruals component and conservatism. Based on this result, we further decompose the accrual component into the discretionary component and the non-discretionary component and document that the effect of conservatism on the discretionary accruals component is the sole cause of the kinked nonlinear relationship. To address the inconsistency between conservatism and neutrality, the IASB excludes conservatism from the notion of faithful presentation. The empirical results, that earnings are more persistent when accounting is neutral, in this paper are consistent with this IASB decision.

以文找文

期刊論文
1.	Wang, R. Z.、Hógartaigh, C. Ó.、van Zijl, T.(2009)。Measures of accounting conservatism: A construct validity perspective。Journal of Accounting Literature，28(1)，165-203。
2.	鄭哲惠、吳博欽、薛富井(20110100)。穩健會計與盈餘持續性--考慮不同組成的穩健性指標。會計評論，52，77-101。延伸查詢
3.	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。
4.	Ball, R.、Kothari, S. P.、Nikolaev, V. V.(201305)。On estimating conditional conservatism。The Accounting Review，88(3)，755-787。
5.	Allen, E. J.、Larson, C. R.、Sloan, R. G.(2013)。Accrual reversals, earnings and stock returns。Journal of Accounting and Economics，56(1)，113-129。
6.	Barth, M. E.(2006)。Including estimates of the future in today's financial statements。Accounting Horizons，20(3)，271-285。
7.	Chen, L. H.、Folsom, D. M.、Paek, W.、Sami, H.(2014)。Accounting conservatism, earnings persistence and pricing multiples on earnings。Accounting Horizons，28(2)，233-260。
8.	Donelson, D. C.、Jennings, R.、Mcinnis, J.(2011)。Changes over time in the revenue-expense relation: Accounting or economics?。The Accounting Review，86(3)，945-974。
9.	Gao, P.(2013)。A measurement approach to conservatism and earning management。Journal of Accounting and Economics，55，251-268。
10.	Shroff, P. K.、Venkataraman, R.、Zhang, S.(2013)。The conservatism principle and the asymmetric timeliness of earnings: An event-based approach。Contemporary Accounting Research，30，215-241。
11.	林有志、林郁慧(20040600)。分析師對應計項目持續性認知之研究。會計與公司治理，1(1)，25-45。延伸查詢
12.	Barth, M. E.、Beaver, W. H.、Hand, J. R.、Landsman, W. R.(1999)。Accruals, cash flow, and equity values。Review of Accounting Studies，4，205-229。
13.	Beaver, W. H.、Ryan, S. G.(2000)。Biases and Lags in Book Value and Their Effects on the Sbility of the Book-to-market Ratio to Predict Book return on Equity。Journal of Accounting Research，38，127-148。
14.	Freeman, R. J.、Ohlson, J. A.、Penman, S.(1982)。Book Rate of-Return and Prediction of Earnings Changes: An Empirical Investigation。Journal of Accounting Research，20，3-42。
15.	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。
16.	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。
17.	Ramakrishnan, R. T. S.、Thomas, J. K.(1998)。Valuation of Permanent, Transitory, and Price-Irrelevant Components of Reported Earnings。Journal of Accounting, Auditing and Finance，13(3)，301-336。
18.	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。
19.	Zhang, X. J.(2000)。Conservative Accounting and Equity Valuation。Journal of Accounting & Economics，29(1)，125-149。
20.	Penman, S. H.、Zhang, X. J.(2002)。Accounting conservatism, the quality of earnings, and stock returns。The Accounting Review，77(2)，237-264。
21.	Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review，76(3)，357-373。
22.	Hansen, Bruce E.(1999)。Threshold effects in non-dynamic panels: Estimation, testing, and inference。Journal of Econometrics，93(2)，345-368。
23.	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。
24.	Garcia Lara, J.、Garcia Osama, B.、Peñalva, F.(200903)。Accounting conservatism and corporate governance。Review of Accounting Studies，14(1)，161-201。
25.	Beaver, William H.、Landsman, Wayne. R.、LA Owens, Edward(2012)。Asymmetry in Earnings Timeliness and Persistence: A Simultaneous Equations Approach。Review of Accounting Studies，17(4)，781-806。
26.	Watts, Ross L.(2003)。Conservatism in Accounting Part 2: Evidence and Research Opportunities。Accounting Horizons，17(4)，287-301。
27.	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。
28.	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。
29.	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。
30.	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。
31.	Feltham, Gerald A.、Ohlson, James A.(1995)。Valuation and clean surplus accounting for operating and financial activities。Contemporary Accounting Research，11(2)，689-731。
32.	戚務君、廖益均、林嬋娟(20081100)。我國企業盈餘穩健特性之研究。會計學報，1(1)，1-27。延伸查詢
33.	Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics，24(1)，3-37。
34.	Teoh, Siew Hong、Welch, Ivo、Wong, Tak Jun(1998)。Earnings Management and the Long-run Market Performance of Initial Public Offerings。The Journal of Finance，53(6)，1935-1974。
35.	Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。
36.	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。
37.	Beyer, Anne、Cohen, Daniel A.、Lys, Thomas Z.、Walther, Beverly R.(2010)。The financial reporting environment: Review of the recent literature。Journal of Accounting and Economics，50(2/3)，296-343。
38.	Fama, Eugene F.、MacBeth, James D.(1973)。Risk, Return, and Equilibrium: Empirical Tests。Journal of Political Economy，81(3)，607-636。
39.	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。
40.	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。
41.	Vuolteenaho, T.(200202)。What Drives Firm-Level Stock Returns。The Journal of Finance，57(1)，233-264。
42.	Guay, W.、Verrecchia, R.(200606)。Discussion of an economic framework for conservative accounting and Bushman and Piotroski。Journal of Accounting and Economics，42(1/2)，149-165。
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研究報告
1.	Li, Y.、Zhang, J.(2010)。Conditional conservatism and accrual persistence。University of Waterloo。
2.	Ruch, G. W.、Taylor, G.(2011)。Accounting conservatism and its effects on financial reporting quality: A review of literature。University of Alabama。
3.	Watts, R. L.、Zuo, L.(2012)。Accounting conservatism and firm value: Evidence from the global financial crisis。MIT Sloan School of Management。
4.	Ahmed, A. S.、Duellman, S.(2005)。Evidence on the role of accounting conservatism in corporate governance。Syracuse University。

學位論文
1.	郭軒廷(2009)。會計穩健與盈餘屬性關係之研究(碩士論文)。國立成功大學。延伸查詢
2.	Wakil, G.(2011)。Conservatism, earning persistence, and the accruals anomaly(博士論文)。Kent State University。

圖書
1.	財團法人中華民國會計研究發展基金會(2011)。財務報導之觀念架構。台北：國際財務報導準則委員會基金會。延伸查詢
2.	Scott, W. R.(2012)。Financial Accounting Theory。Ontario：Pearson Canada Inc.。
3.	Christensen, J. A.、Deinski, J. S.(2003)。Accounting Theory: An Information Content Perspective。New York：McGraw-Hill Irwin。

其他
1.	International Accounting Standards Board(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(2008)。Exposure draft: Conceptual framework for financial reporting: The objective of financial reporting and qualitative characteristics and constraints of decision-useful financial reporting information。

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