Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/92582
標題: 資訊透明度對公司盈餘透明度的影響
The Effects of Information Transparency on Earnings Transparency
作者: Yi - Siou Lin
林怡秀
關鍵字: Information transparency;Earnings transparency;Auditor industry expertise;Audit firm size;Industrial competition;資訊透明度;盈餘透明度;會計師產業專家;會計師事務所規模;產業競爭程度
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摘要: 
The purpose of this study is to examine the relationship between information transparency and earnings transparency. In addition, we add auditor industry expertise, audit firm size, and industrial competition into the regression separately as moderate variables, and examine their influences on the relationship between earnings transparency and information transparency. We use the results of the information disclosure evaluation system of Securities and Futures Information Center (SFI) as the proxy of information transparency. Using firms listed on the Taiwan Stock Exchange (TSE) and Over The Counter (OTC) from 2005 to 2012 as samples, we find that information disclosure has a significantly positive association with the earnings transparency. The result suggests that information transparency enhances the value relevance of earnings. Besides, industrial competition is proved to be positive moderators between information transparency and earnings transparency.

本研究利用台灣證券暨期貨市場發展基金會所公佈資訊揭露評鑑系統之評鑑結果作為資訊透明度之替代變數,探討公司資訊透明度與盈餘透明度兩者之間的關係,並加入產業專家、會計師事務所規模、產業競爭程度之調節變數,探討上述變數是否影響兩者之間的關係。本研究以2005年至2012年上市及上櫃公司作為研究對象,實證結果發現公司資訊透明度與盈餘透明度呈顯著正向相關,表示證基會實施資訊揭露評鑑系統後,當公司被評鑑分數越高,也就是資訊揭露透明度越高時,公司提供的資訊越具攸關性。另外,本研究進一步發現產業競爭程度能提升資訊透明度與盈餘透明度之間的正向相關,表示一家公司若面臨產業競爭程度較大的環境時,將誘使經理人更加積極提升公司治理及績效去因應此環境,故公司致力於提升資訊透明度的同時,亦會積極提供更具攸關性之資訊。
URI: http://hdl.handle.net/11455/92582
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