政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/137865

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113656/144643 (79%)
Visitors : 51722280 Online Users : 647

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Scope

please add "double quotation mark" for query phrases to get precise results

please goto advance search for comprehansive author search

Adv. Search

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

Goto mobile version

政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 > Item 140.119/137865

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/137865

Title:	內部控制與裁決性應計項目之評價 Internal Control and the Pricing of Discretionary Accruals
Authors:	曹壽民 Tsao, Shou-Min 李家綺 Lee, Chia-Chi 呂學典 Lu, Hsueh-Tien
Contributors:	會計評論
Keywords:	內部控制缺失 ; 裁決性應計項目 ; 股票報酬 ; 未來獲利能力 ; Internal control deficiencies ; Discretionary accruals ; Stock returns ; Future profitability
Date:	2021-07
Issue Date:	2021-11-17 16:44:05 (UTC+8)
Abstract:	本文檢視內部控制缺失與裁決性應計項目評價的關聯性。以2004至2011年美國上市公司為研究樣本，我們發現內部控制缺失對於裁決性應計項目與股票報酬間關聯性，及裁決性應計項目與未來獲利間關聯性，具有負向影響。此一研究結果顯示內部控制缺失降低了裁決性應計項目的市場評價，以及傳達未來公司績效的能力。我們進一步發現修正內部控制缺失，能正向提升裁決性應計項目的市場評價，以及裁決性應計項目對未來獲利能力的影響。另外，本文也發現公司層級內部控制缺失與操縱盈餘達到盈餘門檻的盈餘管理行為，內部控制缺失對裁決性應計項目價值攸關性的負向影響較大。 This study examines the impact of internal control deficiencies on the pricing of discretionary accruals. Using U.S. data over the period from 2004 to 2011, we find that internal control deficiencies negatively moderate the association between discretionary accruals and current stock returns, as well as the association between discretionary accruals and future profitability. These results suggest that internal control weakness leads the market to attach less value to discretionary accruals and reduces the ability of discretionary accruals to reflect future performance. We further find that firms modifying previously internal control deficiencies exhibit positive implications of discretionary accruals for current stock returns and future profitability. Moreover, we find the impact of internal control deficiencies on value relevance of discretionary accruals is more pronounced for company-level relative to account-level, and when firms engage in earnings manipulation to meet earnings target.
Relation:	會計評論, 73, 61-100
Data Type:	article
DOI 連結:	https://doi.org/10.6552/JOAR.202107_(73).0002
DOI:	10.6552/JOAR.202107_(73).0002
Appears in Collections:	[會計評論] 期刊論文

Files in This Item:

File	Description	Size	Format
174.pdf		473Kb	Adobe PDF2	164	View/Open

All items in 政大典藏 are protected by copyright, with all rights reserved.

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

DSpace Software Copyright © 2002-2004 MIT & Hewlett-Packard / Enhanced by NTU Library IR team Copyright © - Feedback