課程資料

發展願景

傳揚中華文化，促進跨領域創新，與時精進，邁向國際
It is our objective to promote Chinese culture, enhance cross-disciplinary innovation, seek constant advancement, and embrace global community.

辦學宗旨

秉承質樸堅毅校訓，承東西之道統，集中外之精華，研究高深學術, 培養專業人才，服務社會，致力中華文化之發揚, 促進國家發展.
Based on our motto—“Temperament, Simplicity, Strength, and Tenacity,” “inheriting the merits of the East and the West” and “absorbing the essence of Chinese and foreign cultures,” we make it our mission to pursue advanced research, develop professional talents, serve the society, promote Chinese culture and support national development.

校教育目標
校基本素養
校核心能力

院教育目標

國際經營視野
國際企業管理知能
國際學術研究智慧
國際多元文化倫理道德素養

系教育目標

奠定會計專業知能，強化職場競爭力
建立獨立思考、研究與解決問題之知能
培養學生國際視野、人文素養及終身學習之思維

系核心能力

會計專業知能
管理及商學基礎知能
倫理、人文及法律素養
資訊應用能力
外語能力
學術研究能力

課程目標

1.奠定會計專業知能；2.建立學術研究能力；3.培養獨立思考與解決問題能力。

課程能力

會計專業知能 (比重 50%)
學術研究能力 (比重 50%)

課程概述

「高等財務會計理論」在於介紹財務會計理論的發展與探討重要的財會實證研究文獻，為會計研究所學生進入會計研究領域之引導課程。課程內涵包括規範性與實是性會計研究、資本市場會計研究、會計敘述研究、會計品質衡量、公司價值衡量、公司治理與會計報導之關聯性等重要會計研究專題。

授課內容

(一)中文
      本課程在於探討會計理論、會計研究方法與當代會計研究議題，課程目的在於奠定研究生之財會專業素養與理論背景知識，以及建立其財務會計實證分析能力。課程內容包括以下主題：[1] 會計理論 (包括規範性會計理論與實是性會計理論)；[2] 盈餘管理；[3] 公司治理；[4] 財務分析師盈餘預測；[5] 資本市場會計研究；[6] 會計敘述研究；[7] 會計期刊與論文寫作。
                   

(二)英文
         This course is designed to help graduate students develop an understanding of how accounting theories are formed, economic subsequences of accounting standards, contemporary accounting issues and main directions of accounting research, and thereby to promote students’ empirical research skills. Thus, after completing this course, students should be able to gain an insight into the ways in which accounting researchers handle accounting issues and form their research base. The content covers the following topics: [1] accounting theories(including normative and positive accounting theories)；[2]earnings management; [3] corporate governance; [4] financial analysts' EPS forecasting; [5] market-based accounting research; [6]accounting narratives research; [7] accounting journals and academic writing.

授課方式

   課程進行方式 :

(1)教師提示課程主題;
(2)分組報告;
(3)同學提問與回答 (Q&A);
(4)綜合講解 (包括理論, 研究設計, 分析方法)

評量方式

(一) 教師成績評量
分組專題報告(30%); 平時表現(30%); 期末考試(40%)


(二) 學習成效自我評量指標
[1] 可否說明什麼是 accounting theory ?
[2] 可否說明為何 accounting numbers 常無法準確衡量economic reality ?
[3] 可否說明什麼是deductive reasoning? inductive reasoning ?
[4] 可否說明什麼是positive accounting theory ? 它是deductive
reasoning or inductive reasoning ?
[5] 可否說明什麼是capital markets research 的研究方向 ?
[6] 可否說明什麼是behavioral research 的研究方向 ?
[7] 可否說明什麼是information economics 的研究方向 ?
[8] 可否說明什麼是會計品質? 可能的代理變數有哪些？
[9] 什麼是outliers？ 如何處理 outliers？
[10] 可否說明如何選取控制變數 ？
[11] 何謂中介變數? 何謂干擾變數 ?
[12] 何謂內部效度 ? 外部效度 ? 信度 ?
[13] 可否說明什麼是accounting conservatism ?
為何董事會關心 accounting conservatism?
[14] 可否說明 OLS model 與 firm fixed effects model 有何不同 ?
[15] 可否說明什麼是price-sensitive information ?
[16] 可否說明什麼是information content ? 如何衡量 ?
[17] 何謂 content analysis ?
[18] 可否說明什麼是 signaling theory ?
[19] 何謂自變數共線性 ? 如何判斷 ?
[20] 什麼是虛無假說 ? 對立假說 ? 可否舉例說明。
[21] 什麼是 adverse selection ? 可否舉例說明。
[22] 什麼是 moral hazard ? 可否舉例說明。
[23] 企業 cross-listing 的可能原因為何 ?
[24] 什麼是 BSC ? 什麼是 common measures ? unique measures ?
[25] 可否說明有哪些盈餘管理的作法 ? 有哪些盈餘管理的偵測模式 ?
[26] 可否說明什麼是 process accountability ?
[27] 可否說明什麼是 assurance theory ?
[28] 可否說明什麼是 Intrinsic value of equity ?
[39] 可否說明什麼是 ex post intrinsic value of equity ?
[30] 可否說明什麼是 post-earnings announcement drift ?
[31] 可否說明什麼是 persistence of earnings ?
[32] 可否說明什麼是 actual persistence of earnings?
[33] 可否說明什麼是 perceived persistence of earnings?

上課用書

（師生應遵守智慧財產權及不得非法影印）
自編教材

參考書目

（師生應遵守智慧財產權及不得非法影印）
Accounting Theory : A Conceptual and Institutional Approach. Wolk & Tearney & Dodd. South-Western (華泰代理)

Agrawal, A. and G..N. Mandelker. 1990. Large shareholders and the monitoring of managers: the case of antitakeover charter amendments. Journal of Financial and Quantitative Analysis 25(2): 143-161.

Ahmed, A.S., and S. Duellman. 2007. Accounting conservatism and board of director characteristics: an empirical analysis. Journal of Accounting and Economics 43: 411-437.

Amir, E., B. Lev. 1996. Value-relevance of non-financial information: The wireless communications industry, Journal of Accounting and Economics, 22(1-3), 3-30.

Burgstahler, D.C., l. Hail, and C. Leuz. 2006. The importance of reporting incentives: earnings management in European private and public firms. The Accounting Review 81(October): 983-1016.

Burgstahler, D.C., and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24(1): 99-126.

Carter, M.E., L.J. Lynch, and I. Tuna. 2007. The role of accounting in the design of CEO equity compensation. The Accounting Review 82(March): 327-357.  

Citron, D.B, R.J. Taffler, and J-Y Uang. 2008. Delays in reporting price sensitive information: the case of going concern. Journal of Accounting and Public Policy, 27(1): 19-37.

DeFond, M.,K. Raghunandan,K. Subramanyam. 2002. Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions. Journal of Accounting Research, 40(4), 1247-1274.

Gilson, S. 1990. Bankruptcy, boards, and blockholders: evidence on change in corporate ownership and control when firms default. Journal of Financial. Economics 27: 366-388.

Hunton, J., R. Libby, and C. Mazza. 2006. Financial reporting transparency and earnings management. The Accounting Review 81(1): 135-157.

Lev, B., T. Sougiannis. 1999. Penetrating the book-to-market black box：The R&D effect. Journal of Business Finance  and Accounting, 26(3), 419-449.



Mikhail, M.B., B.R. Walther, and R.H. Willis. 2007. When security analysts talk, who listens?. The Accounting Review  82(October): 1227-1253.

Ogneva, M., K. Subramanyam. 2007. Does the Stock Market Underreact to Going Concern Opinions? Evidence from the U.S. and Australia. Journal of Accounting and Economics , 43(2&3), 439-462.

Shleifer, A., and R.W. Vishny. 1997. A survey of corporate governance. The Journal of Finance 52(2): 737-783.

Subramanyam, K., M. Venkatachalam. 2007. Earnings, Cash Flows and Ex Post Intrinsic Value of Equity. The Accounting Review, 82(2), 457-481.

Uang, J-Y, D.B. Citron, S. Sudarsanam, and R.J. Taffler. 2006. Management going-concern disclosures: impact of corporate governance and auditor reputation. European Financial Management 12(5): 651-665.

戚務君與陳宜伶，2008，資本市場對盈餘品質的影響：來自臺灣的證據，管理評論，第27卷第2期(4月)：53-69。

邱垂昌、張裕任與郭麗雪，2007，強制設置獨立董監事與新股折價關聯性之研究，會計評論，第45期(7月)：97-134。

張允文、張瑞當、張菁萍與吳少君，2007，預算參與一致性對個人及公司績效之影響，會計評論，第45期(7月)：57-97。

鄭丁旺，2002，智慧資本之開發、管理、衡量與報導，會計研究月刊，18(204)，11。


[  經典作品  ]
Altman, E. I. 1968. Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. Journal of Finance, 23(4), 589-609.

Ball, R., P. Brown. 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research, 6(2), 159-178.

Jensen, M., W. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs, and capital structure. Journal of Financial Economics, 3(4), 305-360.

Ohlson, J. 1995. Earning, book values and dividends in equity valuation. Contemporary Accounting Research, 11(2), 661-687.

課程需求

要考試

輔導時間

• 星期一 08:00-11:00
• 星期三 13:00-17:00

教師聯絡資訊

Email：wjy8@ulive.pccu.edu.tw
分機：15501

課程進度

1. 2010/09/17

   課程說明/國際重要會計期刊/熱門及前瞻之會計研究主題 指定研讀資料 國科會會計期刊研究

2. 2010/09/24

   An Introduction to Accounting Theory 指定研讀資料 會計理論導論

3. 2010/10/01

   Accounting Theory and Accounting Research 指定研讀資料 會計實證研究導論

4. 2010/10/08

   會計在 CEO equity compensation 設計上的角色 指定研讀資料 Carter, M.E., L.J. Lynch, and I. Tuna. 2007. The role of accounting in the design of CEO equity compensation. The Accounting Review 82(March): 327-357.

5. 2010/10/15

   激勵在會計報導的重要性 指定研讀資料 Burgstahler, D.C., l. Hail, and C. Leuz. 2006. The importance of reporting incentives: earnings management in European private and public firms. The Accounting Review 81(October): 983-1016.

6. 2010/10/22

   會計品質專題 指定研讀資料 戚務君與陳宜伶, 資本市場對盈餘品質的影響, 管理評論, 第27卷, 第2期, pp.53-69.

7. 2010/10/29

   證券分析師專題 指定研讀資料 Mikhail, M.B., B.R. Walther, and R.H. Willis. 2007. When security analysts talk, who listens?. The Accounting Review  82(October): 1227-1253.

8. 2010/11/05

   預算參與一致性對個人及公司績效之影響 指定研讀資料 張允文、張瑞當、張菁萍與吳少君，2007，預算參與一致性對個人及公司績效之影響，會計評論，第45期(7月)：57-97。

9. 2010/11/12

   會計穩健性專題 指定研讀資料 Ahmed, A.S., and Duellman. 2007. Accounting conservatism and board of director characteristics: An empirical analysis. Journal of Accounting and Economics 43 (February): 411-437.

10. 2010/11/19

    繼續經營不確定意見之資訊內涵 指定研讀資料 Citron, D.B, R.J. Taffler, and J-Y Uang. 2008. Delays in reporting price-sensitive information: The case of going concern. Journal of Accounting and Public Policy 27(January):19-37.

11. 2010/11/26

    強制設置獨立董監事與新股折價關聯性 指定研讀資料 邱垂昌、張裕任與郭麗雪，2007，強制設置獨立董監事與新股折價關聯性之研究，會計評論，第45期(7月)：97-134。

12. 2010/12/03

    會計品質專題 指定研讀資料 Biddle, G.C., and G. Hilary. 2006. Accounting Quality and Firm-level Capital Investment. The Accounting Review 81(October): 963-982.

13. 2010/12/10

    盈餘管理專題 指定研讀資料 Lang M., J.S. Raedy, W. Wilson. 2006. Earnings management and cross listing; Are reconciled earnings comparable to US earnings?. Journal of Accounting and Economics 42 (October): 255-283.

14. 2010/12/17

    平衡計分卡專題 指定研讀資料 Libby, T., S.E. Salterio, and A. Webb. 2004. The Balanced Scorecard: The effects of assurance and process accountability on managerial judgment. The Accounting Review 79(October): 1075-1094.

15. 2010/12/24

    內涵價值專題 指定研讀資料 Subramanyam, K.R., and M. Venkatachalam. 2007. Earnings, cash flow, and ex post intrinsic value of equity. The Accounting Review 82(March): 457-481.

16. 2010/12/31

    合併政策專題 指定研讀資料 Herrmann, D., T. Inoue, and W.B. Thomas. 2007. The effect of changes in Japanese consolidation policy on analyst forecast error. Journal of Accounting and Public Policy 26:39-61.

17. 2011/01/07

    盈餘預測專題 指定研讀資料 Lennox, C.S., and C.W. Park. 2006. The informativeness of earnings and management’s issuance of earnings forecasts. Journal of Accounting and Economics 42 (October):439-458.

18. 2011/01/14

    期末考