臺灣博碩士論文加值系統

新冠肺炎自2019年底爆發迄今，疫情肆虐全球，全球經濟市場及產業皆受影響，更是嚴重衝擊企業整體的營運活動，尤其是高國際產業鏈結公司，因為疫情衝擊，使得各國邊境管制、封城，人流及物流的管制造成市場供應鏈斷鏈，也影響企業營運與財務表達。本研究主要在探討在新冠肺炎(COVID-19)疫情爆發後，高國際產業鏈結公司之盈餘穩健性是否受到影響，並進一步分析各年度的狀況。
本研究實證結果發現，研究期間之會計盈餘皆為顯著穩健，在新冠肺炎發生後，雖有使高國際產業鏈結公司盈餘穩健性下降的現象，但並不顯著，進一步分年度分析，2018年及2019年係數為正數，後兩年係數由正轉負，表示後兩年因受新冠疫情影響等因素，使公司會計盈餘穩健性下降，然而，2020年雖然會計盈餘穩健性下降，但並不顯著；而2021年則屬於顯著的會計盈餘穩健性下降。

Since the outbreak of COVID-19 at the end of 2019, the pandemic has ravaged the world, impacting the global economy, markets, and industries. It has particularly dealt a severe blow to the overall operations of highly internationally linked companies. The impact of the pandemic, such as border controls, lockdowns, and restrictions on the movement of people and goods, has caused disruptions in market supply chains, affecting corporate operations and financial performance. This study aims to investigate the impact of the COVID-19 pandemic on the earnings quality of highly internationally linked companies and further analyze the situation for each year.
The empirical results of this study indicate that the accounting earnings during the research period(2018-2021) were significantly robust. Although there was a phenomenon of decreased earnings quality for highly internationally linked companies after the occurrence of COVID-19, it was not significant. Further analysis by year reveals that the coefficients for 2018 and 2019 were positive, while the coefficients for the following two years turned negative, indicating a decline in accounting earnings quality due to factors such as the impact of the COVID-19 pandemic. However, although there was a decrease in accounting earnings quality in 2020, it was not significant. On the other hand, in 2021, there was a significant decrease in accounting earnings quality.

中文摘要 ------------------------------------------------------ i
英文摘要 ------------------------------------------------------ ii
誌謝 ------------------------------------------------------ iii
目錄 ------------------------------------------------------ iv
表目錄 ------------------------------------------------------ v
圖目錄 ------------------------------------------------------ v
第一章 緒論--------------------------------------------------- 1
1.1 研究背景與目的------------------------------------------ 1
1.2 研究架構及流程------------------------------------------ 3
第二章 文獻回顧及假說建立--------------------------------------- 5
2.1 文獻回顧------------------------------------------------ 5
2.2 假說建立------------------------------------------------ 8
第三章 研究方法------------------------------------------------ 9
3.1 資料來源與樣本選取--------------------------------------- 9
3.2 模型設計–穩健性之衡量------------------------------------ 9
第四章 實證結果與分析------------------------------------------ 12
4.1 敘述性分析---------------------------------------------- 12
4.2 相關係數------------------------------------------------ 18
4.3 迴歸分析------------------------------------------------ 20
第五章 結論與建議---------------------------------------------- 27
5.1 研究結論------------------------------------------------ 27
5.2 研究建議------------------------------------------------ 28
參考文獻 ------------------------------------------------------- 29

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邱齡瑩，2022，上市櫃公司經營績效影響因素之探討：COVID-19疫情前後期之比較，淡江大學會計學系在職專班碩士論文。
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英文部分：
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