Accounting Conservatism and Earnings Thresholds
碩士 === 靜宜大學 === 會計學系 === 104 === This article studies the effects that having thresholds on positive profit, recent sustain profit and analysts' expectations will have in accounting conservatism. To have further understanding on whether a company manager will manage the profit in order to achie...
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ndltd-TW-104PU0003850052017-09-17T04:24:18Z http://ndltd.ncl.edu.tw/handle/09981374585738774617 Accounting Conservatism and Earnings Thresholds 會計穩健性與盈餘門檻關聯性之研究 XU,YU-XIANG 徐于翔 碩士 靜宜大學 會計學系 104 This article studies the effects that having thresholds on positive profit, recent sustain profit and analysts' expectations will have in accounting conservatism. To have further understanding on whether a company manager will manage the profit in order to achieve the thresholds so the result will be in his personal gain. Such actions will cause a greater deviation between the financial report and the true value of the company, also diminish the accountability of the profit, and ended up lowering the practicality of the financial reward and the accounting conservatism. The result presents that each thresholds and Accounting Conservatism (C-Score) has a significant negative correlation, which presents how the companies will work to reach their thresholds, and costing their accounting conservatism in the process. Lou, Yung-I 樓雍儀 2016 學位論文 ; thesis 34 zh-TW |
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碩士 === 靜宜大學 === 會計學系 === 104 === This article studies the effects that having thresholds on positive profit, recent sustain profit and analysts' expectations will have in accounting conservatism. To have further understanding on whether a company manager will manage the profit in order to achieve the thresholds so the result will be in his personal gain. Such actions will cause a greater deviation between the financial report and the true value of the company, also diminish the accountability of the profit, and ended up lowering the practicality of the financial reward and the accounting conservatism. The result presents that each thresholds and Accounting Conservatism (C-Score) has a significant negative correlation, which presents how the companies will work to reach their thresholds, and costing their accounting conservatism in the process.
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author2 |
Lou, Yung-I |
author_facet |
Lou, Yung-I XU,YU-XIANG 徐于翔 |
author |
XU,YU-XIANG 徐于翔 |
spellingShingle |
XU,YU-XIANG 徐于翔 Accounting Conservatism and Earnings Thresholds |
author_sort |
XU,YU-XIANG |
title |
Accounting Conservatism and Earnings Thresholds |
title_short |
Accounting Conservatism and Earnings Thresholds |
title_full |
Accounting Conservatism and Earnings Thresholds |
title_fullStr |
Accounting Conservatism and Earnings Thresholds |
title_full_unstemmed |
Accounting Conservatism and Earnings Thresholds |
title_sort |
accounting conservatism and earnings thresholds |
publishDate |
2016 |
url |
http://ndltd.ncl.edu.tw/handle/09981374585738774617 |
work_keys_str_mv |
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