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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
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dc.contributor.advisor | 林修葳(Hsiou Wei Lin) | |
dc.contributor.author | Chia-Ming Liu | en |
dc.contributor.author | 劉家銘 | zh_TW |
dc.date.accessioned | 2021-06-08T00:33:11Z | - |
dc.date.copyright | 2013-07-03 | |
dc.date.issued | 2013 | |
dc.date.submitted | 2013-06-27 | |
dc.identifier.citation | 1. 方顯光、陳國嘉與蕭裕達,民98年,獨立性查核制度對公司操控裁決性應計項目影響之研究,華人經濟研究,第七卷第一期:59-77。
2. 李永全與馬黛,民96年,盈餘管理是否會造成股票錯誤定價?管理與系統,第十四卷第四期:545-572。 3. 張文瀞、周玲臺與林修葳,民92年,審計品質與自願預測公司裁量性應計數,臺大管理論叢,第十四卷第一期:001-046。 4. 簡美玲,民96年,裁決性應計數與公費水準-從管理當局持股比例與酬勞水準角度探討,中原大學會計學系研究所碩士論文。 5. DeAngelo, L. E. 1986. Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders. The Accounting Review 61: 400-20. 6. Dechow, P. M., and R. G. Sloan. 1991. Executive Incentives and the Horizon Problem: An Empirical Investigation. Journal of Accounting and Economics 14: 51-89. 7. Dechow, P.; R. Sloan; and A. Sweeney. 1995. Detecting Earnings Management. The Accounting Review 70: 193–225. 8. Degeorge, Francois , Patel, Jayendu S. and Zeckhauser, R. J. 1999. Earnings Management to Exceed Thresholds. Journal of Business 72: 1-33. 9. Jo, H. and Kim, Y. 2007. Disclosure frequency and earnings management. Journal of Financial Economics 84: 561–590 10. Jones, J. 1991. Earnings Management during Import Relief Investigations. Journal of Accounting Research 29: 193–228. 11. Kaplan, R. S. 1985. Comments on Paul Healy: Evidence on the Effect of Bonus Schemes on Accounting Procedure and Accrual Decisions. Journal of Accounting and Economics 7: 109-113. 12. Kothari, S.P., A. Leone, and C.E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39: 163–197. 13. McNichols, M.F. 2001. Research design issues in earnings management studies. Journal of Accounting and Public Policy 19: 313-345. 14. Subramanyam, K. R. 1996. The pricing of discretionary accruals. Journal of Accounting and Economics 22: 249–282. 15. Watts, R. L. and J. L. Zimmerman. 1986. Positive accounting theory. Prentice-Hall. 16. Xie, H. 2001. The Mispricing of Abnormal Accruals. The Accounting Review 76: 357-373. 17. http://www.census.gov/epcd/www/sichist.htm 18. http://www.wisegeek.com/what-is-standard-industrial-classification.htm | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/17721 | - |
dc.description.abstract | 企業裁決性應計項的計算係以其總應計項減去作為參考標竿企業群組的合理應計項水準(即該企業非裁決性應計項的替代變數),估算而得。惟可作為參考標竿企業組的選擇,或許會決定研究者衡量企業盈餘偏離正常水準程度或甚至衡量盈餘操縱程度的效度。本研究旨在探討裁決性應計數的決定是否受產業分類方式及細分程度之影響,而可能造成誤判。 本文以產業分類方式為出發點,衡量在不同情形及假設下,企業所屬的產業類別、分類方式以及分類的細緻程度是否會對既定模型所決定之裁決性應計數造成影響。先以產業分類Standard Industrial Classification Code認定各企業作為裁決性應計數比較標準的企業群組,並進一步以企業財務報表之應計項目變動的相關性等為基準,篩選出相關係數高之企業分組;而模型係以Kothari (2005)針對Jones Model作出的修正為衡量裁決性應計數之判定基準。研究設計係假設應計數與行業特性相關連,因此使用更細緻之方式,如SIC三碼或者財務資訊表現,分類企業後再衡量產業應計數,所得出的結論將較具參考性。 實證結果顯示:在產業較為複雜的主要群組中,若加以細分而以產業群組分別衡量該產業之裁決性應計數;或以企業財務報表各項相關數值為基準找尋相關係數較高之企業分組,所得出之應計數解釋力普遍增加,其針對特定企業裁決性應計項的估計衡量也縮小,顯示若以既定分類標準衡量裁決性應計項,將導致部分企業受到誤解,以既定標準衡量看似具有盈餘操縱之動機及結果之企業,實際上裁決性應計項的組成有部分原因係來自參考標竿企業群組分類不當,並非盈餘操縱。本研究認為衡量裁決性應計數時,除了相關變數的取捨,對於因分類而造成的影響亦是不可忽略的一環。 | zh_TW |
dc.description.abstract | The recognition and estimation of one company’s discretionary accrual is based on its total accrual minus benchmark group’s reasonable accrual, that is, the proxy variable of the company’s non-discretionary accrual. However, the selection of benchmark group could determine how much one company’s earning deviates from regular extent or even the persuasiveness of measuring the extent of earnings management. This thesis aimed to investigate if the determination of discretionary accrual is affected by the classification of industries and its segmentation extent and in the end cause the misleading conclusion. This thesis bases on the classification of industries to test if the determination of discretionary accrual by specific model is affected by how one company is classified, which classification it’s in and how fraction the classification is under different situations and assumptions. The research first applies Standard Industrial Classification Code (SIC) as grouping criteria. Secondly, the grouping criteria turns to the high correlation coefficient of companies on accruals. The measuring model is Kothari (2005) study which revised Jones model. The research design is assuming one company’s accrual is connected to its industry characteristics, thus , by applying finer ways to group the companies is presumably having a better determination of discretionary accrual. The result shows the model turns more persuasive if we apply sub-division as grouping criteria on those industries with rather complicated segmentation or if we choose the high correlation coefficient of companies on accruals as grouping criteria. The finding elaborates that some companies being misunderstood for having incentive or fact to manipulate company earning under original grouping criteria are in fact partly due to inadequately grouping criteria rather than earning management. This thesis concludes that other than choosing the right variable, it is also very important to choose the right grouping criteria. | en |
dc.description.provenance | Made available in DSpace on 2021-06-08T00:33:11Z (GMT). No. of bitstreams: 1 ntu-102-R00724074-1.pdf: 1025081 bytes, checksum: e047a32bf24893fe184e9109ea9bda51 (MD5) Previous issue date: 2013 | en |
dc.description.tableofcontents | 摘要 i
Abstract ii 謝辭 iii 目錄 iv 圖表目錄 v 第一章 緒論 1 研究動機 1 研究目的 6 第二章 文獻回顧 7 裁決性應計數 7 裁決性應計數所代表之意義 11 第三章 SIC細分程度之影響 14 研究設計 14 實證模型及變數衡量 16 資料來源及樣本選取 19 實證分析及印(驗)證 21 敘述性統計-SIC2 21 敘述性統計-SIC3 25 統計資料比較及進一步分析-SIC2與SIC3 27 敏感性分析 28 第四章 會計年度終了日之影響 29 研究設計 29 實證模型與資料來源 30 實證分析及印(驗)證 31 第五章 探索可能的分類方式 36 研究設計及資料來源 36 實證分析及印(驗)證 37 第六章 結論與後續建議 40 結論 40 研究限制與後續建議 41 附錄 43 | |
dc.language.iso | zh-TW | |
dc.title | 裁決性應計數的衡量與企業分類之基準 | zh_TW |
dc.title | Measurement of Discretionary Accrual and the Basis of Industry Classification | en |
dc.type | Thesis | |
dc.date.schoolyear | 101-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 羅懷均(Huai-Chun Lo),吳瑞萱(Rui Hsuan Wu) | |
dc.subject.keyword | 裁決性應計項,產業分類,標準產業分類碼, | zh_TW |
dc.subject.keyword | Discretionary Accrual,Industrial Classification,Standard Industrial Classification Code, | en |
dc.relation.page | 47 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2013-06-27 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 國際企業學研究所 | zh_TW |
顯示於系所單位: | 國際企業學系 |
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