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....
Main Authors: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2015
|
Online Access: | http://ndltd.ncl.edu.tw/handle/ws2j8t |
id |
ndltd-TW-103CYCU5385041 |
---|---|
record_format |
oai_dc |
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 |
work_keys_str_mv |
AT peilinchien ananalysisofearningsqualityoffatcatcorporationsthecaseofaccountingconservatism AT jiǎnpèilín ananalysisofearningsqualityoffatcatcorporationsthecaseofaccountingconservatism AT peilinchien yǐmǔgōngsīcáiwùbàobiǎojícscorezhīzhítàntǎoféimāoqǐyèzhīhuìjìwěnjiànxìng AT jiǎnpèilín yǐmǔgōngsīcáiwùbàobiǎojícscorezhīzhítàntǎoféimāoqǐyèzhīhuìjìwěnjiànxìng AT peilinchien analysisofearningsqualityoffatcatcorporationsthecaseofaccountingconservatism AT jiǎnpèilín analysisofearningsqualityoffatcatcorporationsthecaseofaccountingconservatism |
_version_ |
1719125429844967424 |