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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/77157
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/77157


    Title: 影響我國企業財務報表穩健性因素之探討 ─ 從財務會計準則公報角度切入
    Factors affecting accounting conservatism in Taiwan Stock Exchange listed companies ─ a standards perspective
    Authors: 鄭儒聰
    Contributors: 鄭丁旺
    鄭儒聰
    Keywords: 穩健原則
    財務會計準則公報
    代理問題
    公司治理
    Conservatism
    Financial accounting standards
    Agency problems
    Corporate governance
    Date: 2015
    Issue Date: 2015-08-03 13:17:44 (UTC+8)
    Abstract: 隨著FASB與IASB於2010年將穩健原則從觀念性架構中剔除,以確保財務資訊之中立性,穩健原則之存廢與否開始受到各界廣泛地討論。本文之目的主要係探討導致我國上市上櫃公司財務報表趨於穩健之原因,以檢視穩健原則對於企業財務報表之影響。
    過去文獻指出企業之代理問題以及公司治理環境與財務報表穩健性之間可能存在兩種關聯性─替代觀點及補充觀點,而我國之情況係屬於前者;惟本文認為準則規範才是導致我國企業財報具備穩健性之主要原因,且該論點亦獲得本文實證結果支持。
    此外,本文亦發現第35號公報適用後,受到該公報影響程度最大之資本密集產業,其財務報表穩健性反而呈現下降的趨勢,顯示管理階層可能為了因應該公報對其盈餘之衝擊而進行盈餘操縱,使其財務報導品質因而降低;有鑑於此,本文對於穩健原則是否真能有效提升財務報導品質,仍持保留的態度。
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    Description: 碩士
    國立政治大學
    會計研究所
    102353019
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0102353019
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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