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    题名: 管理當局盈餘預測與SOX 302、SOX404關係之研究
    Management earnings forecasts and SOX302、SOX404
    作者: 吳俊濱
    贡献者: 金成隆
    吳俊濱
    关键词: 盈餘預測
    沙氏法302條款
    沙氏法404條款
    內部控制
    Earnings forecasts
    SOX302
    SOX404
    Internal control
    日期: 2010
    上传时间: 2011-09-29 16:39:03 (UTC+8)
    摘要: 本研究旨在探討沙氏法302條款（Sarbanes-Oxley Act Section 302，以下簡稱SOX302）、沙氏法404條款（Sarbanes-Oxley Act Section 404，以下簡稱SOX404）與管理當局盈餘預測之關聯性，係美國S&P500之公司為研究對象，研究期間為2002年至2009年，主要檢測：(1)相對於SOX 404而言，在SOX 302規範下揭露無內部控制缺失之公司，其管理當局盈餘預測準確度是否會較低。(2)在SOX 404之規範下揭露有內部控制缺失之公司，公司層級的內部控制缺失相較於會計層級的內部控制缺失，是否會導致管理當局盈餘預測準確度較低。

    本研究之實證結果顯示：(1)在無內部控制缺失情況下，相對於SOX 404而言，在SOX 302規範下，管理當局盈餘預測準確度會較低。(2)在SOX 404之規範下揭露有內部控制缺失之公司，公司層級的內部控制缺失相較於會計層級的內部控制缺失，會導致管理當局盈餘預測準確度較低。
    The main purpose of this thesis is to investigate the relation among SOX302, SOX404 and the accuracy of management earnings forecasts. Using a sample of S&P listed companies during the period 2002-2009, I address the following issues: (1) whether companies with effective internal controls under SOX302 have lower earnings forecast accuracy, compared with those under SOX404; (2) in the SOX404 context, whether companies with firm-level material weaknesses have lower earnings forecasts accuracy, compared with those with account-specific material weaknesses.

    As predicted, my empirical results show that: (1) compared with those under SOX404, companies with effective internal controls under SOX302 have lower earnings forecasts accuracy; (2) compared with those that disclosed account-specific material weaknesses under SOX404, the companies with firm-level material weaknesses have lower earnings forecasts accuracy.
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    描述: 碩士
    國立政治大學
    會計研究所
    98353029
    99
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0098353029
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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