The Relationship between Financial Statement Quality and Information Risk
碩士 === 靜宜大學 === 會計學系 === 102 === The financial statement is an earnings report based on enterprise business life cycle result. It is an assessment for public investors when making investment. It affects both the willingness of new shareholders and the confidence of current shareholders. This study...
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ndltd-TW-102PU0003850072015-10-13T23:23:01Z http://ndltd.ncl.edu.tw/handle/52487405615849942592 The Relationship between Financial Statement Quality and Information Risk 財務報表品質與資訊風險關聯性探討 Deng, Zhan Yong 鄧湛詠 碩士 靜宜大學 會計學系 102 The financial statement is an earnings report based on enterprise business life cycle result. It is an assessment for public investors when making investment. It affects both the willingness of new shareholders and the confidence of current shareholders. This study mainly investigate different business life cycles will have influence on the quality of financial statement and information asymmetry risk. In this study, 465 listed companies in Taiwan, from 2002 to 2012, were selected and a total of 5105 samples were used to test the relevant hypotheses. Independent sample t-test, paired t-test, and linear regression analysis were used to analyze the following hypotheses: 1. different life cycle financial statement will have significant difference. 2. different life cycle information risk will have significant difference. 3. different life cycle financial statement quality and information risk will have significant relationship. 4. different life cycle characteristics will have significant impact on financial statement quality. The results showed that, under different business life cycles, significant difference exist between financial statement quality and information risk. Different life cycle characteristics also have an impact on the quality of the financial statement. Yueh-Yu Hsu 許月瑜 2014 學位論文 ; thesis 65 zh-TW |
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碩士 === 靜宜大學 === 會計學系 === 102 === The financial statement is an earnings report based on enterprise business life cycle result. It is an assessment for public investors when making investment. It affects both the willingness of new shareholders and the confidence of current shareholders. This study mainly investigate different business life cycles will have influence on the quality of financial statement and information asymmetry risk.
In this study, 465 listed companies in Taiwan, from 2002 to 2012, were selected and a total of 5105 samples were used to test the relevant hypotheses. Independent sample t-test, paired t-test, and linear regression analysis were used to analyze the following hypotheses: 1. different life cycle financial statement will have significant difference. 2. different life cycle information risk will have significant difference. 3. different life cycle financial statement quality and information risk will have significant relationship. 4. different life cycle characteristics will have significant impact on financial statement quality.
The results showed that, under different business life cycles, significant difference exist between financial statement quality and information risk. Different life cycle characteristics also have an impact on the quality of the financial statement.
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author2 |
Yueh-Yu Hsu |
author_facet |
Yueh-Yu Hsu Deng, Zhan Yong 鄧湛詠 |
author |
Deng, Zhan Yong 鄧湛詠 |
spellingShingle |
Deng, Zhan Yong 鄧湛詠 The Relationship between Financial Statement Quality and Information Risk |
author_sort |
Deng, Zhan Yong |
title |
The Relationship between Financial Statement Quality and Information Risk |
title_short |
The Relationship between Financial Statement Quality and Information Risk |
title_full |
The Relationship between Financial Statement Quality and Information Risk |
title_fullStr |
The Relationship between Financial Statement Quality and Information Risk |
title_full_unstemmed |
The Relationship between Financial Statement Quality and Information Risk |
title_sort |
relationship between financial statement quality and information risk |
publishDate |
2014 |
url |
http://ndltd.ncl.edu.tw/handle/52487405615849942592 |
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