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題 名 | The Information Content of Earnings, Working Capital from Operations, and Cash Flow from Operations Under Alternative Reporting Periods-Empirical Evidence from the Taiwan Securities Market=盈餘、榮業營運資金、營業現金在不同報導期間下之資訊內涵--臺灣證券市場實證研究 |
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作 者 | 官月緞; | 書刊名 | 國家科學委員會研究彙刊. 人文及社會科學 |
卷 期 | 8:2 1998.04[民87.04] |
頁 次 | 頁288-298 |
分類號 | 495.78 |
關鍵詞 | 收益實現原則; 配合原則; 應計項目; 營業周期; 報導期間; Revenue recognition principle; Matching principle; Accruals; Operating cycle; Reporting period; |
語 文 | 英文(English) |
中文摘要 | 臺灣財務會計準則委員會于民國78年12月發佈現金流量表,該號公報明定企業至 遲應於79年12月31日遵行實施。我國企業編製現金流量表迄今已逾5年,然而有關應計盈餘 與現金流量在不同報導期間下之資訊內涵研究付之闕如。本文乃針對此主題深入探討,選擇 民國80年至83年臺灣證券市場上市公司為研究樣本,並將此研究期間劃分為季、年、二年、 與四年等不同報導期間。基於會計上的收益實現原則與配合原則,本文假設在下列情況下營 業現金之資訊內會遠低於盈餘或營業營運資金之資訊內涵:(1)報導期間縮短,(2)應計 項目絕對值增加,( 3 )營業周期拉長 C 實證結果支持上述假設。 |
英文摘要 | In December 1989, the Taiwanese Financial Accounting Standards Board issued the Statement of Cash Flows. All public companies were required to comply with the new accounting standards, by no later than December 1990. There has been little empirical research on the information content of accrual earnings versus cash flow data in Taiwan. This study evaluates the usefulness of earnings, working capital from operations, and cash flow from operations in explaining security returns, with a particular em hasis on the role of accruals. The usefulness of cash flow relative to accrual earnings decreases as (1) the reporting period shortens, (2) the bsolute value of accruals increases, and (3) the length of the operating cycle increases. Under each of these ircumstances, cash flow is predicted to suffer more severe timing and matching problems that reduce its xplanatory power for stock returns. Overall, the empirical findings support these hypotheses. |
本系統中英文摘要資訊取自各篇刊載內容。