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    题名: 經理人之會計師資格與任期對商譽減損相關揭露之影響
    The Impact of CEO’s CPA Qualification and Tenure on Disclosure of Goodwill Impairment
    作者: 呂弘麒
    Lu, Hong-Qi
    贡献者: 林禹銘
    Lin, I-Ming
    呂弘麒
    Lu, Hong-Qi
    关键词: 經理人之會計師資格
    經理人任期
    商譽減損
    自願性揭露
    CEO’s CPA qualification
    CEO’s tenure
    Goodwill impairment
    Voluntary disclosure
    日期: 2021
    上传时间: 2021-08-04 14:30:47 (UTC+8)
    摘要: 近年來，世界經濟蓬勃發展，資本市場交易熱絡，投資人亦開始希望公司提供更多資訊以利於投資決策，而經理人則是影響公司資訊揭露的關鍵因素。本研究係探討經理人特質中之會計師資格及任期，對於商譽減損相關揭露之影響。本研究之樣本聚焦在美國S&P 500之公司，研究期間為2004年至2016年，採用人工之方式蒐集財報中之商譽減損相關資訊並衡量其揭露程度。實證結果顯示，兩者皆與商譽減損相關資訊的揭露程度呈正相關，代表經理人是否具備會計師證照及經理人之任期皆會對財報揭露造成正面影響。
    In recent years, the world economy and capital market have grown strongly. Investors have also begun to hope that companies can provide more information for investment decision-making. CEO is a key factor affecting the information disclosure of companies. The study explores the impact of the CEO’s CPA qualification and tenure on the degree of disclosure of goodwill impairment. The sample of this study is obtained from the S&P 500 companies in the United States. The study period is from 2004 to 2016 and the information on goodwill impairment is collected manually. The empirical results show that CEO’s possession of a CPA license and CEO’s tenure are positively correlated with the degree of disclosure of goodwill impairment.
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    描述: 碩士
    國立政治大學
    會計學系
    108353032
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0108353032
    数据类型: thesis
    DOI: 10.6814/NCCU202101127
    显示于类别:[會計學系] 學位論文

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