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標題: 財務報表穩健與公司獲利能力之關係
The Association between Conservative Reporting and Firm Profitability
作者: 吳佩蓁
Wu, Pei-Jhen
關鍵字: 非條件穩健;unconditional conservatism;條件穩健;獲利能力;毛利率;營運現金流量;conditional conservatism;profitability;gross profit margin;operating cash flows
出版社: 會計學研究所
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本研究係以2005年至2008年我國上市公司為樣本,探討穩健會計對公司投資後續年度獲利能力之關係,採追蹤資料之固定效果模型,以控制不同年度及不同公司中之異質性,並控制獲利能力波動性、公司規模、槓桿程度、公司上市年數、權益之市值與帳面價值比、訴訟風險、銷貨收入波動性及現金流量波動性等變數。本研究將穩健會計區分為非條件穩健與條件穩健,非條件穩健係參考Givoly and Hayn(2000)提出之應計基礎觀點及Beaver and Ryan(2000)提出之市場基礎觀點衡量;條件穩健則參考Basu (1997)盈餘時效性不對稱與Ahmed and Duellman (2011)之模型衡量;公司投資後續年度獲利能力則是以毛利率及營運現金流量衡量之。

其他識別: U0005-1207201300565200
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