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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/36901


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    題名: 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
    貢獻者: 戚務君
    Chi, Wu Chun
    潘虹華
    Pan, Hung Hua
    關鍵詞: 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
    上傳時間: 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。
    許文馨與詹凌菁，2008，會計盈餘反應訊息時效性之不對稱與董監酬勞關係，中山管理評論，第十六卷，第四期:851-884。
    彭火樹與陳美惠，2008，控制會計保守與盈餘成長估計權益資金成本之研究，中山管理評論，第十六卷，第四期:823-850。
    戚務君、廖益均、林嬋娟，2008，我國企業盈餘穩健特性之研究，會計學報，第一卷，第一期:1-28。
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    Ball, R., and L. Shivakumar. 2006. The role of accruals in asymmetrically timely gain and loss recognition. Journal of Accounting Research 44: 207-242.
    Ball, R.,and S. P. Kothari.2007. Econometrics of Basu Asymmetric Timeliness Coefficient and Accounting Conservatism.(Working Paper)
    Ball,R., and S.P. Kothari. 2007. Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism. Working paper, University of Chicago, MIT- Sloan School of Management.
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    Beatty, A., J. Weber, and J. Yu. 2008. Conservatism and debt. Journal of Accounting & Economics 45:154-174.
    Beatty, A., K. ,Ramesh and J.,Weber, 2002. The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations. Journal of Accounting and Economics 33 (2):173-204.
    Beatty, A. and J.,Weber, 2003. The Effects of Debt Contracting on Voluntary Accounting Method Changes. The Accounting Review 78 (1): 119-142.
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    Bharath, S.T., J., Sunder and S., Sunder, 2008. Accounting quality and debt contracting. The Accounting Review 83 (1): 1-28.
    Chen, C. Y., C. J., Lin, and Y. C., Lin, 2008. Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality? Contemporary Accounting Research 25 (2): 415-445.
    Chi, W., C., Liu and T., Wang, 2009.What Affects Accounting Conservatism: A Corporate Governance Perspective. Working paper.
    Chi, W.,L.A.,Myers,T.C.,Omer, and H.,Xie,2008.The Effects of Audit Partner Pre-Client Experience on Earnings Quality and Perceptions of Earnings Quality: Evidence from Taiwan.Working Paper.
    Cohen,D. A.,R. N.,Hann.2007.Another look at GAAP versus the Street: an empirical assessment of measurement error bias. Review of Accounting Studies 12:271-303.
    Dhaliwal D. S.,M. M. Erickson and O.Z. Li.2005.Shareholder Income Taxes and the Relation between Eanings and Retuns.Contemporary Accounting Research 22(3):587-616.
    Ettredge, M. L.,S. Y. Kwon,D. B.Smith and P. A. Zarowin.2005.The Impact of SFAS No. 131 Business Segment Data on the Market’s Ability to Anticipate Future Earnings.The Accounting Review 80 (3):773-804.
    Givoly, D., C., Hayn and A., Natarajan. 2007. Measuring reporting conservatism. The Accounting Review 82(1): 65-106.
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    Lim,C. and H. Tan.2008.Non-audit Service Fees and Audit Quality: The Impact of Auditor Specialization.Journal of Accounting Research 46(1):199-246
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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
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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