會計可比性與關係人交易之關聯性

近年來許多舞弊案都是因為關係人交易導致，使得關係人交易引起各界的輿論，本研究探討會計可比性與關係人交易之關聯性。會計可比性與關係人交易之間可能存有負向的關係，有較多關係人交易的企業可能會有資訊不透明的問題，並以關係人交易來窗飾財務報表，相對來說會計可比性就會較低。但又有另一面向，若關係人交易是集團企業與其母子公司間必要且正當之交易，本文暫不探討。因此，本文的研究方向是假設關係人交易是不正當的獲取利益，對會計可比性產生的影響。我們的實證結果顯示關係人交易不管是分種類還是合併和會計可比性的關係都是呈現負向相關，代表關係人交易越多，會計可比性越低。

關鍵字

會計可比性、關係人交易

並列摘要

In recent years, many fraud cases are caused by related party transactions, which have caused public opinion in all walks of life. This study explores the relevance of accounting comparability and related party transactions. There may be a negative relationship between accounting comparability and related party transactions, enterprises with more related party transactions may have transparency of information disclosure, and use related party transactions to decorate financial statements, relatively speaking, accounting comparability will be lower. But there is another aspect, if the related party transaction is a necessary and legitimate transaction between the group enterprise and its parent and subsidiary company, this article will not discuss it for the time being. Therefore, the research direction of this article is to assume that related party transactions are improperly gaining benefits and the impact on accounting comparability. Our empirical results show that the relationship between related party transactions and accounting comparability is negatively correlated regardless of type or merger. It means that the more related party transactions, the lower the accounting comparability.