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題名：經理人過度自信與審計能力對自結盈餘資訊揭露決策的影響
書刊名：管理與系統
作者：張森河／黃劭彥 引用關係／王登仕 引用關係／康照宗 引用關係
作者(外文)：Chang, Shen-ho／Huang, Shaio Yan／Wang, Teng-shih／Kang, Chao-chung
出版日期：2018
卷期：25:2
頁次：頁145-188
主題關鍵詞：過度自信；審計能力；自結盈餘；揭露決策；Overconfidence；Audit ability；Preliminary earnings disclosure；Disclosure decision
原始連結：連回原系統網址new window
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  • 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:3
  • 共同引用共同引用:75
  • 點閱點閱:15
本研究主要從經理人過度自信與審計能力角度檢視自結盈餘資訊揭露決定因素，以及其對揭露偏誤的影響。本研究應用Two Part Model發現經理人過度自信或是選用具有審計能力的審計產業專家會比較願意揭露自結盈餘。另外，在揭露頻率決策上，本研究僅發現在審計能力上，公司若選用具有審計能力的審計產業專家會有比較高的揭露頻率。更進一步，本研究也檢視經理人過度自信與審計能力對自結盈餘與公告盈餘偏誤的影響，本研究發現總經理持股比率增加的過度自信會有較低的自結盈餘與公告盈餘偏誤；然而，審計任期愈長反而提高自結盈餘與公告盈餘偏誤。最後，檢視經理人與事務所之間的協議能力，本研究發現在審計任期較短的情況下，經理人協議能力會優於事務所。
In this paper, we investigate preliminary earnings information disclosure decision from perspectives of manager overconfidence and audit ability. This study adopts the Two Part Model and find that firms are willing to disclosure preliminary earnings information when manager feel overconfidence. When companies hire industry specialization auditor, companies are willing to disclosure preliminary earnings information too. In addition, firms are willing to enhance disclosure frequency when they hire industry specialization auditor. Moreover, we also investigate how preliminary earnings bias affected by manager overconfidence and audit ability. We find preliminary earnings bias decrease (increase) in manager overconfidence (auditor tenure). Finally, this study finds that overconfidence manager have superiority over accounting firms when we investigate bargaining power between manager and accounting firms.
期刊論文
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研究報告
1.Amir, E.、Livnat, J.(2005)。The Economic Consequences of (Not) Issuing A Preliminary Earnings Announcement。London Business School and New York University。  new window
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學位論文
1.許瑞隆(2005)。自結盈餘差異之研究--決定因素及對會計師更換之影響(碩士論文)。國立彰化師範大學。  延伸查詢new window
圖書
1.Greene, W. H.(2012)。Econometric analysis。Prentice Hall。  new window
2.American Institute of Certified Public Accountants(1992)。Statement of Position Regarding Mandatory Rotation of Audit Firms of Publicly Held Companies。New York, NY：AIAC, SEC Practice Section。  new window
3.Financial Reporting Commission(1992)。Report of the Commission of Inquiry into the Expectations of Users of Published Financial Statements。Dublin：The Institute of Chartered Accountants in Ireland。  new window
4.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
單篇論文
1.謝明瑞(2007)。經濟行為中的過度自信與盲目樂觀，財團法人國家政策研究基金會。(財金 (研) 095-020號)。  延伸查詢new window
 
 
 
 
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