政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/152063

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/152063

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政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 > Item 140.119/152063

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题名:	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
作者:	劉哲銘 Liu, Che-Ming
贡献者:	張元晨劉哲銘 Liu, Che-Ming
关键词:	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
日期:	2024
上传时间:	2024-07-01 12:39:00 (UTC+8)
摘要:	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.
參考文獻:	Anderson SB, Hobson JL, Sommerfeldt RD (2022) Auditing non‐GAAP measures: Signaling more than intended. Contemporary Accounting Research 39 (1):577-606 Bentley JW, Christensen TE, Gee KH, Whipple BC (2018) Disentangling managers’ and analysts’ non‐GAAP reporting. Journal of Accounting Research 56 (4):1039-1081 Bhattacharya N, Black EL, Christensen TE, Larson CR (2002) Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings. Journal of Accounting and Economics Black DE, Christensen TE, Ciesielski JT, Whipple BC (2021) Non-GAAP Earnings: A Consistency and Comparability Crisis? Contemporary Accounting Research 38 No. 3 (Fall 2021) pp. 1712–1747 Black EL, Christensen TE, Joo TT, Schmardebeck R (2017a) The Relation Between Earnings Management and Non-GAAP Reporting. Contemporary Accounting Research 34 No. 2 (Summer 2017):pp. 750–782 Black EL, Christensen TE, Kiosse PV, Steffen TD (2017b) Has the regulation of non-GAAP disclosures influenced managers’ use of aggressive earnings exclusions? Journal of Accounting, Auditing & Finance 32 (2):209-240 Bowen RM, Davis AK, Matsumoto DA (2005) Emphasis on pro forma versus GAAP earnings in quarterly press releases: Determinants, SEC intervention, and market reactions. The accounting review 80 (4):1011-1038 Campbell JL, Gee KH, Wiebe Z (2022) The determinants and informativeness of non-GAAP revenue disclosures. The Accounting Review 97 (7):23-48 Chen H-C, Lee Y-J, Lo S-Y, Yu Y (2021a) Qualitative characteristics of non-GAAP disclosures and nonGAAP earnings quality. Journal of Accounting and Economics Chen JV, Gee KH, Neilson JJ (2021b) Disclosure Prominence and the Quality of Non-GAAP Earnings. Journal of Accounting Research 59 Chen JV, Gee KH, Neilson JJ (2021c) Disclosure prominence and the quality of non‐GAAP earnings. Journal of Accounting Research 59 (1):163-213 Christensen TE, Pei H, Pierce SR, Tan L (2019) Non-GAAP reporting following debt covenant violations. Review of Accounting Studies 24:629-664 Evdokimov E, Yusoff I (2024) CEO succession and auditor going concern decisions: An analysis of outsider CEOs and generalist skills. Journal of Accounting and Public Policy 43:107159 Godfrey J, Mather P, Ramsay A (2003) Earnings and impression management in financial reports: The case of CEO changes. Abacus 39 (1):95-123 Graham JR, Harve CR, Rajgopal S (2005) The economic implications of corporate financial reporting. Journal of Accounting and Economics Hao J (2023) The effect of disclosure committees on non-GAAP reporting quality. Journal of Accounting and Public Policy 42 (4):107118 Lee CH (2022) Non‐generally accepted accounting principles disclosures and audit committee chairs’ external directorships. Journal of Business Finance & Accounting 49 (1-2):111-139 Litt B, Sharma DS, Simpson T, Tanyi PN (2014) Audit partner rotation and financial reporting quality. Auditing: A Journal of Practice & Theory 33 (3):59-86 Pourciau S (1993) Earnings management and nonroutine executive changes. Journal of accounting and economics 16 (1-3):317-336 Seetharaman A, Wang X, Zhang S (2014) An empirical analysis of the effects of accounting expertise in audit committees on non-GAAP earnings exclusions. Accounting Horizons 28 (1):17-37 Shiah-Hou S-R (2021) Powerful CEOs and earnings quality. Managerial finance 47 (12):1714-1735 Wells P (2002) Earnings management surrounding CEO changes. Accounting & Finance 42 (2):169-193 Yuan Y, Hu M, Cheng C (2023) CEO succession and corporate innovation: A managerial myopic perspective. The North American Journal of Economics and Finance 64:101863
描述:	碩士國立政治大學財務管理學系 111357006
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0111357006
数据类型:	thesis
显示于类别:	[財務管理學系] 學位論文

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