题名

資本市場對盈餘品質的影響：來自臺灣的證據

并列篇名

How the Capital Market Affects Earnings Quality: Evidence from Taiwan

DOI

10.6656/MR.2008.27.2.CHI.53

作者

戚務君(Wu-Chun Chi)；陳宜伶(Yi-Ling Chen)

关键词

國際會計 ； 資本市場 ； 盈餘品質 ； International accounting ； Capital market ； Earnings quality

期刊名称

管理評論

卷期/出版年月

27卷2期（2008 / 04 / 01）

页次

53 - 69

内容语文

繁體中文
中文摘要

資本市場的存在究竟是正面提高盈餘品質的助力還是負面降低盈餘品質的壓力，近年來已經成為重要的會計研究議題。我們發現，在經過控制公司規模後，臺灣的上市/櫃公司在盈餘穩健性、避免負盈餘以及損益平穩化等方面的盈餘品質均顯著優於一般公開發行公司的盈餘品質。具體而言，我們的研究發現支持財務報表的需求對盈餘品質有具體影響的觀點。
英文摘要

Responding to the recent debates on how the functioning of capital markets affects earnings quality, this study compares the earnings quality of Taiwan listed firms to that of unlisted public firms. We investigate earnings quality in the following aspects: earnings conservatism, the likelihood of avoiding negative earrings, and income smoothness. The results show that, after controlling for firm size, the earnings quality of listed firms is consistently better than that of unlisted public firms. These findings are consistent with the proposition that the capital market plays a constructive role in enhancing earning quality.
主题分类 社會科學 > 經濟學
社會科學 > 管理學
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被引用次数
  1. 曾怡潔,李啟華(2017)。臺灣上市櫃與公開發行公司盈餘管理行為之比較。會計審計論叢，7(1)，43-73。
  2. 劉嘉雯、陳漢鐘、許文馨、林修葳、王泰昌(2017)。會計穩健性：基於亞洲國家資料研究之回顧。臺大管理論叢，27(4)，207-254。
  3. 彭智偉(2020)。企業採用管理法對於營運部門財務報導揭露品質之影響。中山管理評論，28(1)，67-119。
  4. 詹凌菁、彭火樹、郭翠菱、吳安妮(2016)。臺灣會計領域研究之回顧與展望。管理學報，33(1)，139-187。
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