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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 吳淑鈴(Shu-Ling Wu) | |
| dc.contributor.author | Yu-Tan Wang | en |
| dc.contributor.author | 王昱丹 | zh_TW |
| dc.date.accessioned | 2021-06-08T01:01:54Z | - |
| dc.date.copyright | 2015-01-27 | |
| dc.date.issued | 2014 | |
| dc.date.submitted | 2014-10-20 | |
| dc.identifier.citation | Badertscher, B. (2011). Overvaluation and the Choice of Alternative Earnings Management Mechanisms. The Accounting Review, 86(5), 1491-1518.
Bushee, B. (1998). The influence of institutional investors on myopic R&D investment behavior. Accounting review, 73(3), 305-333. Cheng, S. (2004). R&D Expenditures and CEO Compensation. The Accounting Review, 79(2), 305-328. Chi, W., L. L. Lei., & M. Pevzner. (2011). Is Enhanced Audit Quality Associated with Greater Real Earnings Management? Accounting Horizons, 25(2), 315-335. Cohen, D., R. Mashruwala, & T. Zach. (2010). The use of advertising activities to meet earnings benchmarks: evidence from monthly data. Review of Accounting Studies, 15(4), 808-832. Cohen, D., A. Dey, & T. Lys, (2008). Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐Sarbanes‐Oxley Periods. The Accounting Review, 83(3), 757-787. Cohen, D., & P. Zarowin. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics, 50(1), 2-19. Ewert, R., & A.Wagenhofer. (2005). Economic Effects of Tightening Accounting Standards to Restrict Earnings Management. The Accounting Review, 80(4), 1101-1124. Graham, J., C. Harvey, & S. Rajgopal. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40(1–3), 3-73. Gunny, K. (2010). The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks. Contemporary Accounting Research, 27(3), 855-888. Jones, J. (1991). Earnings management during import relief investigations. Journal of accounting research, 29(2), 193-228. Kaplan, R. S. & A. A. Atkinson. (1998) Advanced management accounting. Third Edition, Prentice-Hall, Upper Saddle River. Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335-370. Stein, J. (1988). Takeover threats and managerial myopia. The Journal of Political Economy, 96(1), 61-80. Stein, J. (1989). Efficient capital markets, inefficient firms: A model of myopic corporate behavior. The Quarterly Journal of Economics, 104(4), 655-669. Xu, Z., G. K. Taylor, & M. T. Dugan. (2007). Review of real earnings management literature. Journal of Accounting Literature, 26, 195-228. Zang, A. (2012). Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management. The Accounting Review, 87(2), 675-703. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/18371 | - |
| dc.description.abstract | 本研究係探討經理人對於不同的實質盈餘管理方式是否在一年四季中會有不同的策略。過去的文獻都著重於探討應計項目盈餘管理與實質盈餘管理的相互替代性，本研究進一步探討是否不同的實質盈餘管理方式也存在著替代關係。研究發現:異常生產成本四季變動相當平均，異常裁量性費用裁減第四季顯著多於前三季。本研究推估主要原因可能為:異常生產受到公司產能的限制，且產能短期內難以改變，以致於經理人於第四季無法過度超額異常生產，所以必須於第四季大量裁減研發費用已達到年度盈餘目標。 | zh_TW |
| dc.description.abstract | This study examines whether managers trade off alternative real earnings management mechanisms across four quarters in a year. Using a sample including firms that are suspected to have conducted real earnings management, I find that abnormal production costs are stable across four quarters during a year, but abnormal discretionary expenses are much lower in the fourth quarter than those in the other three quarters. The results suggest that over-production management has limitation resulting from the stickiness of production capacity so firms resort to cutting more discretionary expenditures in the fourth quarter. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-08T01:01:54Z (GMT). No. of bitstreams: 1 ntu-103-R00722024-1.pdf: 291073 bytes, checksum: cfac69ef2d80a76d1d0f7df924f7f478 (MD5) Previous issue date: 2014 | en |
| dc.description.tableofcontents | 摘要……………………………………………………………………………………i
Abstract…………………………………………………………………………….....ii Index………………………………………………………………………………….iii List of Tables………………………………………………………….……………...iv 1. Introduction 1 2. Literature review 5 3. Hypothesis Development 9 4. Research design 12 4.1 Data 12 4.2 Estimation model 13 4.3 Identification of suspect firm-years 14 4.4 Sample selection 15 4.5 Regression model for hypothesis 15 5. Results 18 5.1 Estimation model 18 5.2 Levels of real earnings management 21 5.3 Descriptive statistics 23 5.4 Cross-sectional regressions 28 6. Conclusion, Research Limitation, and Future Research 31 References 33 | |
| dc.language.iso | en | |
| dc.title | 以季資料檢驗不同實質盈餘管理方式之替代性 | zh_TW |
| dc.title | The substitution between alternative real earnings management mechanisms-Evidences from quarterly data | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 103-1 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 廖芝嫻(Chih-Hsien Liao),洪聖閔 | |
| dc.subject.keyword | 實質盈餘管理,異常生產成本,異常裁決性費用, | zh_TW |
| dc.subject.keyword | Real Earnings Management,abnormal production costs,abnormal discretionary expenditure, | en |
| dc.relation.page | 35 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2014-10-21 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| 顯示於系所單位： | 會計學系 | |
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