207 /274
207
臺大管理論叢
2017/12
第
27
卷第
4
期
207-254
DOI:10.6226/NTUMR.2017.DEC.25104-010
會計穩健性：基於亞洲國家資料研究之回顧
Accounting Conservatism: A Review of the Research Based on Data
from Asian Countries
摘 要
本文回顧
2000
年至
2015
年間，刊登於我國
TSSCI
期刊、中華會計學刊、國內其他非
TSSCI
期刊，以及科技部
A
級以上期刊，以我國或其他亞洲國家資料為實證樣本之會
計穩健性研究。本文將研究主題區分為穩健性對財務報表數字之影響、穩健性與權益市
場之關係、穩健性與債務市場之關係、穩健性與公司治理及薪酬制度之關係，以及穩健
性與制度、管制、訴訟之關係等議題，並討論未來研究方向。
IASB
於
2015
年
5
月發布
「財務報導之觀念架構」之草案，擬將審慎性重新引入觀念架構內，顯示討論會計穩健
性是一重要議題。
【關鍵字】
會計穩健性、審慎性、權益市場、債務市場
Abstract
This paper reviews studies on the effects of accounting conservatism that used data from
Taiwan and other Asian countries and were published between 2000 and 2015 in accounting
journals listed in Rank “A” Journals of the Ministry of Science and Technology, the Taiwan
Social Science Citation Index (TSSCI), and the Taiwan Accounting Review, as well as in
other non-TSSCI journals. We attempt taxonomy of the extant literature on accounting
conservatism and suggest six categories of research: the effects of conservatism on financial
statement numbers, on equity markets, on debt markets, on corporate governance and
compensation, and on regulation and litigation. We also discuss possible future research
opportunities. In May of 2015, the International Accounting Standards Board (IASB)
published for public comment an Exposure Draft proposing a revised Conceptual Framework
for Financial Reporting which reintroduces the concept of “prudence” into the framework.
This signifies the importance of research on accounting conservatism.
【
Keywords
】
accounting conservatism, prudence, equity market, debt market
王泰昌
/
國立臺灣大學會計學系教授
Tay-Chang Wang
, Professor, Department of Accounting, National Taiwan University
林修葳
/
國立臺灣大學國際企業學系教授／東海大學國際經營與貿易學系教授
Hsiou-Wei Lin
, Professor, Department of International Business, National Taiwan University/
Professor, Department of International Business, Tunghai University
許文馨
/
國立臺灣大學會計學系教授
Wen-Hsin Hsu
, Professor, Department of Accounting, National Taiwan University
陳漢鐘
/
國立臺灣大學會計學系博士生
Han-Chung Chen
, Ph. D. Student, Department of Accounting, National Taiwan University
劉嘉雯
/
國立臺灣大學會計學系教授
Chia-Wen Liu
, Professor, Department of Accounting, National Taiwan University
Received, 2015/9, Final revision received 2016/12