本研究以2008年至2013年臺灣上市及上櫃年度個體財務報表的公司(亦即母公司)為研究對象,採用Khan and Watts (2009)建構的個別企業分年度會計穩健衡量值C_Score予以估計,並以一般最小平方法(OLS)進行迴歸分析,探討肥貓企業與會計穏健程度之關聯性。研究結果發現:會計穏健程度與肥貓企業呈現顯著負相關,表示肥貓企業的會計穏健程度較低。
The present study investigates the separate annual financial statements of the TSEC & OTC listed companies in Taiwan from 2008 to 2013, Khan and Watts (2009) estimate C_Score, which is a firm-year measure of conservative accounting, for listed firms in the U.S. Using C_Score proxy and regression analysis of general least squares method (OLS) to analyse the relationship between accounting conservatism and Fatcat corporations. The results show that there is a negative relationship between accounting conservatism and Fatcat corporations. The study finds that Fatcat corporations are included to lower level of accounting conservatism.