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    题名: 內部控制與產品保證負債
    Internal Control and Warranty Reserves
    作者: 陳怡君
    Chen, Yi Chun
    贡献者: 金成隆
    Chin, Chen Lung
    陳怡君
    Chen, Yi Chun
    关键词: 產品保證負債
    傳訊
    內控缺失
    Warranty Reserves
    Signaling
    Internal Control Weaknesses
    日期: 2014
    上传时间: 2014-08-25 15:14:26 (UTC+8)
    摘要: 過去研究指出產品保證負債具有多重角色，會計上以或有負債的方式認列之外，另扮演資訊傳遞的角色，能反應公司未來的成長績效，由於產品保證負債涉及管理當局的估計，也會被作為達到或擊敗盈餘門檻的盈餘管理工具。因此本研究擬探討沙賓法案404條款關於公司內部控制的揭露，是否有助於分辨產品保證負債資訊內涵角色及其他角色。
    研究結果發現對於內控有效的公司，投資人會認為其產品保證負債係帶有資訊內涵的負債，相反的，對於揭露重大內控缺失的公司，產品保證負債就是單純的或有負債。從另一角度觀察，本研究發現內控缺失對異常產品保證費用和公司未來績效的關聯性有負向影響，而此影響主要由非故意的誤失而不是蓄意的錯誤報導所導致。本研究進一步將內控缺失作分類，發現當內控缺失是和收入與銷貨成本有關聯時，不論是投資人評價或是異常產品保證費用和公司未來績效的關聯性，內控缺失所造成的負面效果都更加明顯。綜論，本研究發現內控報告可以提供有用的資訊，藉以分辨產品保證負債資訊傳遞或是其他角色。
    Prior studies indicate that warranty reserves present two major aspects: a contingent liability and an information signal of growth prospects; in addition, managers use warranty accruals as an earnings management tool to meet earnings targets. In this paper, I hypothesize that SOX Section 404 internal control disclosures can help to isolate the information signal role of warranty reserves from others. The results reveal that while warranty reserves serve as an information signal for firms with effective internal controls, they are merely liabilities for firms with internal control weakness (ICW firms). Specifically, I find that internal control weakness has an adverse effect on the relation between abnormal warranty accruals and future firm performance; this effect is primarily driven by unintentional errors, as opposed to intentional misstatements. Moreover, investors give a less negative valuation of warranty reserves for firms with effective internal controls than for ICW firms. Further analysis shows that the negative effect is more pronounced when these weaknesses relate to sales and cost of goods sold. Overall, I document that internal control reports can be used to discriminate an information signal role from other roles served by warranty accruals.
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    描述: 碩士
    國立政治大學
    會計研究所
    98353028
    103
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0098353028
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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