穩健特性與應計項目持續性

Conservatism and Persistence of Accrual Components

10.29916/JMPP.202206_16(1).0008

謝齊莊(Chi-Chuang Hsieh)；李淑華(Shu-Hua Lee)

條件穩健 ； 非條件穩健 ； 應計項目持續性 ； conditional conservatism ； unconditional conservatism ； persistence of accrual components

管理實務與理論研究

16卷1期（2022 / 06 / 01）

105 - 120

繁體中文

本研究基於會計穩健主要係透過應計項目呈現，而應計項目存在衡量誤差與可靠性程度差異，故探討會計穩健是否影響應計項目持續性。實證結果發現會計穩健更會降低不可靠應計項目（流動營運資產變動數、非流動營運資產變動數與長期投資變動數）之持續性。若將會計穩健區分為條件穩健與非條件穩健，則非條件穩健與整體穩健具類似結果，條件穩健則否。本文實證結果可支持國際會計準則為避免會計穩健與中立性之衝突而刪除會計穩健於會計準則之觀點與作法。

We investigate the effects of accounting conservatism on the persistence of accrual components associated with different degrees of reliability. We find that conservatism reduces the persistence of less reliable accruals more. We also examine the effect of conditional conservatism versus unconditional conservatism upon the persistence of accrual components. The result of un-conditional conservatism is similar with conservatism, but conditional conservatism is different. Our results can support IASB opinion and decision.

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