本研究使用TFIDF文字探勘技術分析樣本公司年度財務報告裏的管理階層討論與分析(Management’s Discussion & Analysis of Financial Condition and Results of Operations，以下簡稱MD&A)與財務資訊，欲探討公司內部控制有效性對於MD&A資訊與財務資訊一致性之影響。本研究樣本自2002年至2014年美國上市櫃公司之年報中選取，研究結果顯示，當內部控制出現重大缺失，會對企業財務報導一致性產生顯著影響，內部控制具備有效性，其財務資訊與MD&A文字性資訊所揭露之訊息較為一致。 / The major purpose of this study is to examine the relationship between internal control weakness and the financial reporting consistency. I use TFIDF text mining technology analysis the Management's Discussion & Analysis of Financial Condition and Results of Operations (MD&A) and financial information. All annual report of the US-listed companies from 2002 to 2014 are collected as data samples. As anticipated, we find that internal control weakness is negatively correlated to the financial reporting consistency. Companies with no internal control weakness present more consistent MD&A information comparing to their financial information.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0102353029 |
| Creators | 許正昇 |
| 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 |
Page generated in 0.0049 seconds