An analysis of earnings quality of Fatcat Corporations：The case of accounting conservatism.
碩士 === 中原大學 === 會計研究所 === 103 === The present study investigates the separate annual financial statements of the TSEC &; OTC listed companies in Taiwan from 2008 to 2013, Khan and Watts (2009) estimate C_Score, which is a firm-year measure of conservative accounting, for listed firms in the U.S....
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| Format: | Others |
| Language: | zh-TW |
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2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/ws2j8t |
| Summary: | 碩士 === 中原大學 === 會計研究所 === 103 === The present study investigates the separate annual financial statements of the TSEC &; OTC listed companies in Taiwan from 2008 to 2013, Khan and Watts (2009) estimate C_Score, which is a firm-year measure of conservative accounting, for listed firms in the U.S. Using C_Score proxy and regression analysis of general least squares method (OLS) to analyse the relationship between accounting conservatism and Fatcat corporations. The results show that there is a negative relationship between accounting conservatism and Fatcat corporations. The study finds that Fatcat corporations are included to lower level of accounting conservatism.
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