The Research of Earnings Quality and Cost Stickiness for Taiwan Electronics

碩士 === 國立中正大學 === 會計與資訊科技學系碩士在職專班 === 105 === Abstract This study focuses on the relationship between earnings quality and cost stickiness for Taiwan's electronics companies and equipment surrounding industries. Accouring to Anderson et al. (2003), the empirical model is established. The discre...

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Main Authors:	CHANG HUI TING, 張惠婷
Other Authors:	CHO, CHIA-CHING
Format:	Others
Language:	zh-TW
Published:	2017
Online Access:	http://ndltd.ncl.edu.tw/handle/rzvk5d

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spelling	ndltd-TW-105CCU017360102019-05-15T23:17:36Z http://ndltd.ncl.edu.tw/handle/rzvk5d The Research of Earnings Quality and Cost Stickiness for Taiwan Electronics 我國電子產業盈餘品質與成本僵固性之探討 CHANG HUI TING 張惠婷碩士國立中正大學會計與資訊科技學系碩士在職專班 105 Abstract This study focuses on the relationship between earnings quality and cost stickiness for Taiwan's electronics companies and equipment surrounding industries. Accouring to Anderson et al. (2003), the empirical model is established. The discretionary accruals and financial statement restatements are employed as proxies of the quality earnings quality. Two main results are as below: A. The electronics companies and equipment surrounding industries do not have the cost stickiness effect on all 358 samples from 2011-2015. B. After re-grouping the samples by earnings quality, the result is only the worse earnings quality sub-samples has cost stickiness effect, otherwise the better earnings quality samples won't have this effect. CHO, CHIA-CHING 卓佳慶 2017 學位論文 ; thesis 56 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	碩士 === 國立中正大學 === 會計與資訊科技學系碩士在職專班 === 105 === Abstract This study focuses on the relationship between earnings quality and cost stickiness for Taiwan's electronics companies and equipment surrounding industries. Accouring to Anderson et al. (2003), the empirical model is established. The discretionary accruals and financial statement restatements are employed as proxies of the quality earnings quality. Two main results are as below: A. The electronics companies and equipment surrounding industries do not have the cost stickiness effect on all 358 samples from 2011-2015. B. After re-grouping the samples by earnings quality, the result is only the worse earnings quality sub-samples has cost stickiness effect, otherwise the better earnings quality samples won't have this effect.
author2	CHO, CHIA-CHING
author_facet	CHO, CHIA-CHING CHANG HUI TING 張惠婷
author	CHANG HUI TING 張惠婷
spellingShingle	CHANG HUI TING 張惠婷 The Research of Earnings Quality and Cost Stickiness for Taiwan Electronics
author_sort	CHANG HUI TING
title	The Research of Earnings Quality and Cost Stickiness for Taiwan Electronics
title_short	The Research of Earnings Quality and Cost Stickiness for Taiwan Electronics
title_full	The Research of Earnings Quality and Cost Stickiness for Taiwan Electronics
title_fullStr	The Research of Earnings Quality and Cost Stickiness for Taiwan Electronics
title_full_unstemmed	The Research of Earnings Quality and Cost Stickiness for Taiwan Electronics
title_sort	research of earnings quality and cost stickiness for taiwan electronics
publishDate	2017
url	http://ndltd.ncl.edu.tw/handle/rzvk5d
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The Research of Earnings Quality and Cost Stickiness for Taiwan Electronics

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