English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 51897/87065 (60%)
造訪人次 : 8470958      線上人數 : 96
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    請使用永久網址來引用或連結此文件: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/77268


    題名: Are Asymmetrically Recognized Accruals Affected by Different Legal Environments or Market Characteristics? Evidence from China
    其他題名: 法律環境和市場特性對於不對稱認列應計項目行為的影響:以中國市場為例
    作者: 丁緯;Ting, Wei;顏信輝;Yen, Sin-Hui
    貢獻者: 淡江大學會計學系
    關鍵詞: 應計模型;不對稱認列應計項目;中國市場特性;法律環境;Accruals models;Asymmetrically recognized accruals;Chinese market characteristics;Legal environment
    日期: 2009-07
    上傳時間: 2012-06-14 09:38:28 (UTC+8)
    出版者: 臺北市:政治大學商學院會計系/李先庚會計文教基金會
    摘要: This paper examines the role of economic gains and losses within the Chinese stock market, with the results of the accruals models indicating that firms in China demonstrate more timely recognition of gains than losses. This result differs significantly from the findings of Ball and Shivakumar (2006) who similarly examined US firms, with such disparity possibly arising from differences in the legal environments of China and the US. The reason for such diversity may be due to the differences in the legal environments of China and the US. Firms in China operate within a very loose legal environment with greater incentives to gloss over their financial statements and fewer incentives for conservatism in their recognition of accruals. We also explore whether the attitude towards the recognition of accruals in Chinese firms differs under various market characteristics. The results reveal that state-owned enterprises (SOEs), 'special treatment' (ST) firms, those firms which are listed only in the domestic A share market and those firms with higher book-to-market ratios demonstrate more timely recognition of accrual gains than losses.
    本研究以中國上海與深圳的上市公司為研究對象,探討經濟狀況(經濟利得與經濟損失)對應計模型的影響。在應計模型中加入經濟狀況的影響因子後發現,中國企業提列應計項目時,會更快速的認列利得,與Ball and Shivakumar (2006)以美國公司為研究對象時,發現企業會更穩健的認列損失(更快速的認列損失)有所不同。造成此一結果的差異,可能肇因於中國市場和美國市場的法律環境不同所致,由於中國市場的法律環境對投資人的保護較不完善,因此,相較於美國企業,中國的上市公司有更多的機會,利用應計項目來操弄財務報表,調升公司的盈餘(更快速的認列利得),而較不會穩健保守的認列損失。本研究進一步探討中國企業及時認列利得的情形是否因會不同的市場特性而有所改變,結果顯示國營企業、財務艱困公司(ST板塊)、僅在A股市場上市的公司以及帳面價值市價比較高的公司會更快的認列利得。
    關聯: 會計評論 International Journal of Accounting Studies 49,頁1-33
    顯示於類別:[會計學系暨研究所] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    1018-1687_49p1-33.pdf349KbAdobe PDF204檢視/開啟

    在機構典藏中所有的資料項目都受到原著作權保護.

    TAIR相關文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回饋