新聞事件多期效果對於會計盈餘認列速度在穩健原則下的影響性

Multi-Period Effect of Corporate News on the Speed of Earnings Recognition under Conservatism

陳苡晟(Yi-Chen Chen)

指導教授 ： 劉啟群

國立臺灣大學/管理學院/會計學研究所/碩士(2013年)

https://doi.org/10.6342/NTU.2013.02556

摘要

穩健性原則影響會計上對於好消息(收入或利益)以及壞消息(費用或損失)的認列。近年來，學者進一步將穩健性原則區分為條件性穩健和非條件性穩健(Beaver and Ryan 2005)。Basu (1997) 使用股票報酬率以及盈餘作為變數，並使用盈餘對於好(壞)消息認列的不對稱性對於條件性穩健進行衡量。後人並延伸Basu (1997) 的概念對於不同性質的公司進行會計穩健性的測試。Lin and Liu (2012)根據會計穩健的性質，認為盈餘對於資訊反應的不對稱性會隨著時間經過而減弱。因此在以不對稱性對於穩健性進行衡量時，應同時考量多期效果的概念。
經濟事件在會計上的認列，除了依照穩健原則之外，同時也受到事件本身認列速度的影響。本研究進一步對於各別經濟事件以事件相對認列速度進行分類，並沿用前人所提出多期效果的概念以嘗試找出事件本身被反應速度對於穩健原則之下盈餘認列的影響性。
實證研究證實，經濟事件本身的認列速度確實會對於盈餘認列本身產生影響。代表除了依照穩健原則對於經濟事件進行認列之外，認列速度的增減會使得會計上對於好消息以及壞消息之認列產生變化，並同時影響會計認列的不對稱性。顯示前人的研究僅依照好消息以及壞消息之認列的不對稱性對於穩健性進行衡量的方式不夠完善，而同時應該考量經濟事件本身的認列速度。

關鍵字

穩健原則 ； 認列不對稱性

並列摘要

Earnings recognition is long affected by conservatism. Firms tend to recognize losses earlier than gains to avoid the overstatement of asset and equity. Recently, researchers further subdivide conservatism into conditional conservatism and unconditional conservatism (Beaver and Ryan 2005). Conditional conservatism is interpreted by Basu (1997) as the lower thresholds for bad news recognition than good news recognition. Basu (1997) measures the different earnings responses to gains and losses, and defines it as conservatism. Piles of studies follow Basu (1997) measurement to test conservatism among companies with different characteristics. Lin and Liu (2012) argue that the asymmetric timeliness of earnings changes with periods (multi-period effect), because Basu (1997) only considers the asymmetric extents in current period. Empirical research shows the asymmetric timeliness is higher in short-term periods than long-term periods, and the multi-period should be considered in measuring asymmetric extents of news recognition.
News contains different recognition speed exclusive of conservatism. This research extends concept of Basu (1997) measurement and measures the effect of different relative recognition speed of news itself on earnings recognition in multi-period.

並列關鍵字

Conservatism ； Asymmetric Timeliness of Earnings

參考文獻

Ball, R. and P. Brown, 1968. An empirical evaluation of accounting income numbers.

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Basu, S., 1997. The conservatism principle and the asymmetric timeliness of earnings.

Journal of Accounting and Economics 24: 3-37.

Basu, S., 2005. Discussion of Conditional and Unconditional Conservatism：Concepts and Modeling Review of Accounting Studies 10: 311-321.