English  |  正體中文  |  简体中文  |  Items with full text/Total items : 85375/114038 (75%)
Visitors : 22753967      Online Users : 838
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 文學院 > 中國文學系 > 期刊論文 >  Item 140.119/122228
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/122228


    Title: 股權結構、背書保證、會計師核閱與自願性財務預測精準度之關聯性研究
    A Study on the Relationship between Ownership Structure、Guarantee、CPA Review and the Accuracy of Voluntary Financial Forecast
    Authors: Huang, Shaio-Yan;Chung, Yu-Hsuan;Ou, Chien-Min
    黃劭彥;鍾宇軒;歐建民
    Contributors: 會計博五
    Keywords: voluntary financial forecast;corporate governance;CPA review
    自願性財務預測;公司治理;會計師核閱
    Date: 2009-05
    Issue Date: 2019-01-30 17:49:54 (UTC+8)
    Abstract: In recent years, Taiwan has witnessed several episodes involving the failure of a company's corporate governance and consequently has led the government to a complete reevaluation of its policies. One of the measures involving corporate governance is the transformation from mandatory financial forecast to voluntary financial forecast. This study uses three corporate governance's variables and CPA reviews. The findings reveal high divergence between voting and seats of the board right and high guarantee of the company prefer announced optimistic inaccurate financial forecast. However, when management earning forecast is reviewed by CPA, we cannot find any statistically significance between CPA review and the accuracy financial forecast.
    近年來我國陸續爆發一連串的公司財務弊案,使得公司治理的議題在我國受到高度重視。政府部門也積極推動相關的公司治理措施,其中將強制性財務預測改制為自願性財務預測,亦為我國公司治理推展方案中,對於資訊透明及提高公司資訊自主權的重要變革。本研究主要在探討我國上市(櫃)公司在經由多項公司治理措施革新後,是否能夠促進公司有效提升其財務預測的精準度。本研究以三項公司治理變數(獨立董監比例、股份席次偏離比與背書保證比例)及採行自願性財務預測制度後,公司是否會再透過會計師進行對其財務預測核閱加以探討,研究發現當股份席次偏離比愈大時與背書保證比例愈高時,其財務預測精準度愈低且公司會較傾向發佈樂觀的財務預測。而獨立董監比例與會計師核閱功能則對財務預測精準度無統計上顯著之影響。
    Relation: 當代會計, Vol.10, No.1, pp.29-62
    Data Type: article
    DOI 連結: http://dx.doi.org/10.6675/JCA.2009.10.1.02
    DOI: 10.6675/JCA.2009.10.1.02
    Appears in Collections:[中國文學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    V10N1_2.pdf190KbAdobe PDF12View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback