以會計觀點與經濟觀點探討-收入與費用配合程度之研究

A STUDY ON THE MATCHING OF REVENUE AND EXPENSE IN TAIWAN: THE ACCOUNTING STANDARD AND ECONIMIC ENVIRONMENT

李旻真(Min-Zhen Li)

指導教授 ： 李淑華

國立臺北大學/商學院/會計學系/碩士(2012年)

摘要

相關文獻指出會計準則的制訂與經濟環境變動，將會使收入與費用的配合程度降低，進而影響盈餘的品質與性質(Dichev & Tang, 2008)。而Donelson et al.　(2011)研究進一步發現造成收入與費用間配合程度下降主要因素為特殊項目的認列逐年增加，且經濟環境變動因素為特殊項目增加之主要原因。
我國之會計準則制定與經濟環境在近年來均有重大改變，本論文依循Donelson et al.(2011)之研究方法，包含兩項研究議題：探討我國上市櫃公司之收入與費用間之配合程度變化，並進一步探討造成該變化之主要因素是否與特殊項目有關；倘若特殊項目為造成收入與費用間之配合程度變化之重要因素，而特殊項目增加是相關特殊項目公報制訂或是經濟環境變動所致。本論文實證發現包含：在第一部分研究議題發現在樣本期間中我國公司之收入與費用配合程度有明顯下降之趨勢，且在拆解費用組成項目後，亦發現特殊項目為造成收入與費用配合程度下降之重要因素；而第二部分研究議題之實證結果，本論文同時納入經濟環境變動因素以及與特殊項目相關會計準則制訂因素後，會計準則制訂因素對於特殊項目發生率之影響為顯著正相關，但經濟環境變動因素對特殊項目發生率則不具顯著影響，故特殊項目相關會計準則制定為造成特殊項目增加之主要因素。綜言之，本論文實證發現台灣上市櫃公司存在收入與費用配合程度下降之現象，而認列特殊項目增加為造成該現象之重要因素，且特殊項目相關之會計原則制定因素為認列特殊項目增加之主要因素。

關鍵字

收入與費用:配合原則:特殊項目:經濟環境改變:會計準則制定方向

並列摘要

Dichev & Tang (2008) pointed out that the establishment of accounting standards and the changes in the real economic environment will dramatically decrease the contemporaneous correlation between revenue and expense, and the quality and the nature of earning will further be affected. Donelson et al. (2011) found that the dramatic decrease in the matching of revenue and expense is caused by the increases of recognized special items, which was mainly resulted from the changes in the economic environment.
There are significant changes in accounting standards and economic environment in Taiwan recently. In this thesis, the research methods proposed by Donelson et al. (2011) are used to investigate the following two topics: 1. Discussion of the contemporaneous correlation changes between revenue and expense. Also, whether these changes correlate with special items is further discussed. 2. If the dramatic changing incontemporaneous correlation between revenue and expense are mainly because of special items, the increasing of special items come from the accounting standards regulating special items or the changes of economic environment. This thesis includes two empirical results: for the first research topic, a significant decreasing incontemporaneous correlation between revenue and expense is observed. After disaggregated expense, I further observethat the recognized special items are the major factor of decreasing of matching. For the second research topic, as the changes of economic environment factors and the accounting standards factors are considered in the empirical result in this thesis, accounting standards factors is significantly and positively correlated with recognized special items. However, the changes of economic environment factor are not prominent to recognized special items. Therefore, the application of accounting standards regulating special items is the main cause of recognized special items. To sum up, the empirical evidence in this thesis show that the phenomenon of significant decreasing incontemporaneous correlation between revenue and expense in Taiwan and the recognized special items are the main reasons. Moreover, the application of accounting standards regulating special items is the main cause of increasing recognition of special items.

並列關鍵字

revenue and expense:matching principle:special items:changes in the economic environment:establishment of accounting standards

參考文獻

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