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    题名: 穩健會計對債權人之效益
    The benefit of accounting conservatism for lenders
    作者: 潘虹華
    Pan, Hung Hua
    贡献者: 戚務君
    Chi, Wu Chun
    潘虹華
    Pan, Hung Hua
    关键词: 穩健會計
    債務契約
    資金成本
    盈餘品質
    Accounting Conservatism
    Debt Contracting
    Cost of Capital
    Earnings Quality
    日期: 2008
    上传时间: 2009-09-18 20:05:46 (UTC+8)
    摘要: 本文從債務契約的角度，調查穩健會計對財務報表使用者的經濟效益，以及編製者提供穩健會計的經濟誘因。穩健會計的最主要受益者為債權人，選擇債務契約係基於，首先，本研究利用當期公司穩健特性預期次期該公司契約是否違約，研究結果發現穩健會計得以使債權人及時偵知債務人倒帳風險，其次，本研究調查編製者的經濟誘因，實證結果未能發現，其中經濟誘因的變數包括銀行貸款利率、異常應計與盈餘反應係數，本文建議未來研究可繼續探求財報提供者報導穩健之誘因，並進行跨國分析比較。
    Perceived from the perspective of debt contract, this paper investigates the benefit of accounting conservatism
    for users of financial statements and the motivation of financial preparers to provide conservative
    reporting. I choose this topic because main beneficiaries of accounting conservatism are the lenders.
    First, I use the measure of conservatism in current period to predict the default risk of borrowers in next period.
    The evidences show that conservatism benefits lenders through the timely signaling of default risk.
    Second, I try to discover the motivation of borrowers to provide conservatism accounting through the proxies of cost of capital, abnormal accruals and earning response coefficient but fail. One potential avenue for future research is to find the economic motivation of financial reporting preparers to report conservative accountings and do the cross-country comparisons.
    參考文獻: 林宛瑩、許崇源、戚務君、陳宜伶，2009，公司治理與信用風險評量，台大管理論叢(forcoming)。
    官月緞與陳麗雯，2007，中國財務報導穩健性實證分析，會計與公司治理，第四卷，第二期:81-104。
    官月緞、簡松源與徐永檳，2008，會計弊案與財務報導保守性安隆/博達觀察，當代會計，第九卷，第一期:69-104。
    姜家訓與蔡鴻銘，2007，債權人監督、公司治理、會計師公費依賴度與盈餘穩健性之關係，中華會計學刊，第六卷，第二期:173-208。
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    描述: 碩士
    國立政治大學
    會計研究所
    96353034
    97
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0096353034
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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