沙宾氏法案与会计保守主义.pdfVIP

The Sarbanes-Oxley Act of 2002 and Accounting Conservatism 缎 Yue-Duan Guan Associate Professor, Department of Accounting, Ming Chuan University Song-Yuan Chien Graduate Student, Department of Accounting, Ming Chuan University The Sarbanes-Oxley Act of 2002 and Accounting Conservatism 缎 / / 數 量度 2000年2004 年若 Beaver and Ryan(2000)Basu(1997) / 量度 年度年 - Abstrac:We examine the impact of the Sarbanes-Oxley Act (SOX) and Procomp Informatics Ltd. Event(Procomp) on financial reporting conservatism. Using Taiwan listed companies data during 2000-2004, we analyze book-to market ratio, earnings-returns relation, discretionary accruals measures of conservatism in the pre-SOX(Procomp) period and post-SOX(Procomp) period. Our results indicate that financial reporting become more conservative after SOX/ Procomp and the degree of accounting conservatism has increased in the research years. Keywords:The Sarbanes-Oxley Act, Accounting Conservatism, Earnings-Returns relation, Book-to-Market Ratio 1 2 隆(Enron) 連串 金 參 兩了復2002 年7 (Sarbanes-Oxley Act ) 度 理 立 行說 1930年 烈論 輪 (Geiger and Raghunandan 2002; Johnson