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| Title: | 經理人與審計人員更換對非一般公認會計準則績效揭露之影響
Non-GAAP Earnings Disclosure After CEO/CFO and Auditor Changes |
| Authors: | 劉哲銘
Liu, Che-Ming |
| Contributors: | 張元晨
劉哲銘
Liu, Che-Ming |
| Keywords: | 非一般公認會計準則績效
經理人替換
審計人員替換
持續性
顯著性
Non-GAAP earnings
CEO and CFO replacements
Consistency
Prominence |
| Date: | 2024 |
| Issue Date: | 2024-07-01 12:39:00 (UTC+8) |
| Abstract: | 本研究探討經理人替換後對非一般公認會計準則績效（以下簡稱Non-GAAP績效）揭露之影響。近年來，揭露Non-GAAP績效的美國上市公司逐步上升，然而文獻鮮少探討經理人與審計人員更換對Non-GAAP績效揭露之影響。因此，本研究嘗試利用美國上市公司由2003到 2020年間的資料，探討經理人與審計人員更換和公司持續揭露Non-GAAP績效是否存在顯著關係。實證結果指出，CEO、CFO替換後和公司持續揭露Non-GAAP績效存在正向顯著關係，但是和Non-GAAP績效在財報中呈現次序優先於GAAP績效之情況存在負向顯著關係，顯示CEO、CFO替換後將顯著提升Non-GAAP績效的揭露品質。本研究進一步探討審計人員替換後是否對於Non-GAAP績效揭露有不同影響，結果指出，審計委員會成員替換後和公司持續揭露Non-GAAP績效存在正向顯著關係。最後，本研究結果也顯示，企業合併後，新上任的CEO和公司持續揭露Non-GAAP績效存在正向顯著關係，以上結果顯示美國公司的Non-GAAP績效揭露會受到經理人與審計人員更換的影響。
This study examines the relationship between executive changes and non-GAAP earnings disclosures in U.S. firms from 2003 to 2020. It finds that changes in CEO and CFO positions are positively associated with the consistency of non-GAAP disclosures, while changes in CEO roles are negatively associated with the prominence of these disclosures. Additionally, CEO and CFO turnovers due to mergers and acquisitions positively correlate with the consistency of non-GAAP disclosures. The study also shows that replacing audit committee members positively affects the consistency of non-GAAP disclosures, highlighting the significant impact of management and oversight changes on non-GAAP reporting practices. |
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| Description: | 碩士
國立政治大學
財務管理學系
111357006 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111357006 |
| Data Type: | thesis |
| Appears in Collections: | [財務管理學系] 學位論文
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