會計穩健性與企業策略之關聯性

CCUR > College of Business > Department of Accounting & Graduate Institute of Accounting > Thesis > Item 987654321/53774

Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/53774

Title:	會計穩健性與企業策略之關聯性 A Study of the Relationship between Accounting Conservatism and Business Strategy
Authors:	楊辰葳 YANG, CHEN-WEI
Contributors:	會計學系
Keywords:	企業策略探勘型分析型防禦型會計穩健性
Date:	2024
Issue Date:	2024-12-09 13:27:36 (UTC+8)
Abstract:	本研究在於探討企業策略與會計穩健性之關聯性。研究中以2013至2022年非金融業上市公司為研究對象，採用Miles and Snow (1978)之策略分類架構。實證結果顯示，防禦型企業相對於探勘型企業及分析型企業有較高之會計穩健性。此外，本研究也發現，提高公司監督程度，有助於增加不同策略公司會計穩健程度，縮小不同策略公司會計穩健性差異。此實證結果隱含，加強公司監督可提升盈餘品質。 This study explores the relationship between corporate strategy and accounting conservatism. Using non-financial listed companies from 2013 to 2022 as the research subjects, the study adopts the strategy classification framework of Miles and Snow (1978). The empirical results show that defensive firms have higher accounting conservatism compared to prospector and analyzer firms. Furthermore, the study finds that increasing the level of corporate supervision helps to enhance accounting conservatism across different strategy firms, thereby reducing the differences in accounting conservatism among them. These empirical results imply that strengthening corporate supervision can improve earnings quality.Keyword：business strategy, prospector, analyzer, defender, accounting conservatism.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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