本研究主要在探討「強制公開制度對財務報表品質的影響」。強制公司公開發行是否有其必要性一直是各界所爭論的議題，藉著研究繼續保持公開發行與撤銷公開發行二類公司盈餘品質之異同，本研究提供證據證明強制公開發行此一政策是否有效。本研究用來衡量盈餘品質之代理變數有盈餘穩健性及避免負盈餘，實證結果顯示在控制規模的影響後，繼續公開發行公司之盈餘穩健性較撤銷公開發行公司為佳。而在避免負盈餘方面，二類公司都有避免負盈餘的傾向，唯二類公司差異並不顯著。本研究之結果顯示，我們無法要求自願公開與受法令規定而公開發行此二類公司有相同的盈餘品質，我期望本研究之結果能做為主管機關在制定相關法令時之參考依據。 / The main purpose of this study is to examine the impact of force the company public on the quality of financial report. We provide evidence that the policy of force the company public is effectiveness or not. This study uses earnings conservatism and likelihood of negative earrings benchmark as dependent variables. The results show that, after controlling firm size effect, earnings quality of keeping public firms is better than that of going private firms in earnings conservatism. So it concludes that people are unable to request the two kinds firms to have the same earnings quality, I expects that this finding can be a reference when government legislates the related law.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0094353015 |
| Creators | 蘇俞維 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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