會計績效波動與非一般通用會計準則績效揭露

Accounting performance volatility and Non-GAAP earnings disclosure

羅勝議(Sheng-Yi Lo)

指導教授 ： 劉啟群

國立臺灣大學/管理學院/會計學研究所/博士(2017年)

https://doi.org/10.6342/NTU201701367

摘要

以往研究發現盈餘波動與非一般通用會計原則績效揭露呈現正向相關的關係，而
我們的研究主要是將盈餘波動區分為應計數波動與現金流量波動並解釋應計數波
動與現金流量波動與非一般通用會計原則績效揭露關係。我們利用以往探討自願
性揭露與盈餘波動之間的成因，進一步解釋盈餘組成成份的波動與非一般通用會
計原則績效揭露關係。實證結果顯示，盈餘組成成份的波動與非一般通用會計原
則績效揭露呈現不同方向的關係，我們的研究證據顯示經理人在考量揭露非一般
通用會計原則績效時，會因盈餘組成成份的波動而有所不同。
關鍵字: 非一般通用會計原則績效揭露;盈餘波動;應計數波動;現金流量波動;盈餘平穩化;價值攸關;經理人能

關鍵字

非一般通用會計原則績效揭露 ； 盈餘波動 ； 應計數波動 ； 現金流量波動 ； 盈餘平穩化 ； 價值攸關 ； 經理人能力

並列摘要

Prior research studies have indicated that earnings volatility is positively associated with non-GAAP earnings disclosure. In this study, we decompose earnings volatility into accruals volatility and cash flow volatility, and we utilize the general purpose behind using accounting information (i.e., to smooth earnings and signal information). We find that the association between the volatility of the earnings components and non-GAAP earnings disclosure has an asymmetric relationship. Our evidence also suggests that managers play different roles in providing non-GAAP earnings disclosure.
Keywords:Non-GAAP earnings disclosure; earning volatility;accrual volatility;operating cash flow volatility;earnings smooth;value relevance;CEO ability

並列關鍵字

Non-GAAP earnings disclosure ； earning volatility ； ccrual volatility ； operating cash flow volatility ； earnings smooth ； value relevance ； EO ability

參考文獻

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