- 學位論文
分擔式意見對會計資訊價值之影響
The Effect of Shared Audit Opinion on the Relative Value-relevance of accounting information
摘要
中文摘要 本研究以2000 年至2008 年國內上市(櫃)公司為樣本，檢測公司被出具分擔式查核意見對盈餘、權益帳面價值之價值攸關性的影響及對盈餘宣告所欲表達之資訊內涵探討。並區分母公司之財務報表及合併財務報表被出具之查核意見，探討分擔式查核意見對會計資訊價值之影響。 實證結果發現：(1)母公司之財務報表及合併財務報表在盈餘與權益帳面價值之價值攸關性，會因被出具分擔式查核意見而降低其價值攸關性，顯示會計資訊的價值攸關性確實受到公司被出具分擔式查核意見而有所影響；(2) 母公司之財務報表及合併財務報表被出具之分擔式查核意見會依照責任分擔多寡，更清楚顯示在盈餘與權益帳面價值之價值攸關性上的反應；(3) 母公司之財務報表及合併財務報表被出具之查核意見是有顯著差異，從盈餘相對價值攸關性角色，觀察查核意見種類發現標準無保留查核意見較高，其次為分擔式查核意見；從權益帳面價值相對價值攸關性立場，觀察查核意見類型發現其它修正式查核意見較高，其次為標準無保留查核意見；(4)在台灣市場環境下，公司盈餘宣告對於資訊內涵所欲表達之效果無法取得如同美國盈餘宣告之效果；(5)在2008年之後因為盈餘宣告發佈頻率相較於之前年度高，發現資訊量較具代表公司欲表達之資訊。
並列摘要
Abstract The present study examines the impact of the Shared audit opinion measures on the the relative value-relevance of both earnings and book values and the relation between the Shared audit opinion and the information content in quarterly earnings announcements by financial statement differentiate between parent company and subsidiary company. This study takes whole listed companies’ and stock of listed company in OTC for studying samples during 2000 to 2008. The empirical results demonstrate that shared audit opinion has a negative impact on the valure-relevance of earnings and book values by differentiate between parent company and subsidiary company. In the presence of shared audit, which response more valure-relvance by larger proportion. In addition, according to the valure-relevance of earnings more effect by clean opinion, second effect is shared audit opinion; to the valure-relevance of book values more effect by other modified opinion, second effect is clean opinion. Finally, the information content in quarterly earnings announcements can’t get the same effect different from U.S in Taiwan and the more information content in quarterly earnings announcements due to hght frequency announce.