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    Title: 財務報表重編與穩健會計之關聯性
    The relationship between financial restatement and conservatism
    Authors: 陳佳盈
    Chen, Chia Ying
    Contributors: 戚務君
    陳佳盈
    Chen, Chia Ying
    Keywords: 財務報表重編
    穩健
    restatement
    conservatism
    Date: 2008
    Issue Date: 2009-09-11 17:32:01 (UTC+8)
    Abstract: 本研究主要探討財務報表重編前後會計穩健性是否有顯著差異，以瞭解財務報表重編對會計穩健性之影響。本研究以1998年至2007年發生年報重編公司為研究樣本，以T檢定檢測重編前後財務報表穩健性是否具顯著差異，研究結果顯示，重編前財務報表穩健性顯著低於重編後財務報表，證實重編公司重編前財務報表採用較不穩健之會計。此外，本研究進一步探討公司治理與重編前後穩健性之關聯，發現經理人持股比愈高及總經理異動次數愈多，重編前財務報表穩健性顯著低於重編後財務報表。
    This study examines the effect of financial restatements on conservatism. I collect restatement samples from listed companies in Taiwan between 1998 and 2007 and use T-test to validate the hypothesis. The empirical results find that conservatism is significantly lower before the restatement. In addition, this study suggest that the higher managerial ownership and CEO change, the lower conservatism before the restatement.
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    Description: 碩士
    國立政治大學
    會計研究所
    96353021
    97
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0096353021
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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