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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Main Authors:	Pei-Lin Chien, 簡沛琳
Other Authors:	Teng-Sheng Sang
Format:	Others
Language:	zh-TW
Published:	2015
Online Access:	http://ndltd.ncl.edu.tw/handle/ws2j8t

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spelling	ndltd-TW-103CYCU53850412019-05-15T22:08:23Z http://ndltd.ncl.edu.tw/handle/ws2j8t An analysis of earnings quality of Fatcat Corporations：The case of accounting conservatism. 以母公司財務報表及C-Score之值探討肥貓企業之會計穏健性 Pei-Lin Chien 簡沛琳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. Teng-Sheng Sang 單騰笙 2015 學位論文 ; thesis 53 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	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.
author2	Teng-Sheng Sang
author_facet	Teng-Sheng Sang Pei-Lin Chien 簡沛琳
author	Pei-Lin Chien 簡沛琳
spellingShingle	Pei-Lin Chien 簡沛琳 An analysis of earnings quality of Fatcat Corporations：The case of accounting conservatism.
author_sort	Pei-Lin Chien
title	An analysis of earnings quality of Fatcat Corporations：The case of accounting conservatism.
title_short	An analysis of earnings quality of Fatcat Corporations：The case of accounting conservatism.
title_full	An analysis of earnings quality of Fatcat Corporations：The case of accounting conservatism.
title_fullStr	An analysis of earnings quality of Fatcat Corporations：The case of accounting conservatism.
title_full_unstemmed	An analysis of earnings quality of Fatcat Corporations：The case of accounting conservatism.
title_sort	analysis of earnings quality of fatcat corporations：the case of accounting conservatism.
publishDate	2015
url	http://ndltd.ncl.edu.tw/handle/ws2j8t
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An analysis of earnings quality of Fatcat Corporations：The case of accounting conservatism.

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