The Analysis of Special Items:Evidence from Listed Firms in Taiwan

• Main Authors: Chao-Chun Chen, 陳肇諄
• Other Authors: Ling-Chi Cheng
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/ean4gw

碩士 === 中原大學 === 會計研究所 === 103 === Special items are properties of special and non-recurring, leading researchers to investigating the role of special items in the financial statements. Therefore,this study focuses on investigating the public listed companies in Taiwan, examine variety reported of Special items and how do firms perform in the periods surrounding the reporting of special items on control type in Taiwan. I collected in 1991 to 2013 the public listed companies in Taiwan and refer Johnson et al. (2011) analyzes reported of frequency, persistence and magnitude of the special items by the firm characteristics. As well as effect of reported of special items on firm''s performance. This study find frequency of negative special items reported more than positive special items reported, in addition reported frequency of special items between industries are significant differences. Persistence of special Items by family firm and non-family firm, there is no difference in the subsequent three years and five years. However, persistence of the negative special items of family firm mort than non-family firm. Effect of reported of special items on firm''s performance, negative and positive special items reported are similar. however, no special items has dramatic. In particular, only return of asset and Operating Margin performance improvement has sustainability.