Financial Report Restatements and Accounting Conservatism
碩士 === 國立中央大學 === 會計研究所 === 104 === First, the author followed Basu (1997) empirical model, then did some changes on it. The author studied the firms from 2006 to 2014 in Taiwan stock market, and used a matched-sample and regression analysis to investigate the relevance between financial restatement...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/45822804135649248489 |
| Summary: | 碩士 === 國立中央大學 === 會計研究所 === 104 === First, the author followed Basu (1997) empirical model, then did some changes on it. The author studied the firms from 2006 to 2014 in Taiwan stock market, and used a matched-sample and regression analysis to investigate the relevance between financial restatement and accounting conservatism. The empirical results showed that accounting conservatism was positively related to the restatement firms, and the firms which Securities & Futures Institute requested the restatement also had positively related to accounting conservatism. Finally, we found the firms which Securities & Futures Institute requested the restatement tended to have more accounting conservatism than the other firms.
The results provided evidences on the relevance between financial restatement and accounting conservatism. They can also be used as the basis to study further for researchers.
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