請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/23646
完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 王全三 | |
dc.contributor.author | Shih-Yao Tai | en |
dc.contributor.author | 戴仕堯 | zh_TW |
dc.date.accessioned | 2021-06-08T05:06:42Z | - |
dc.date.copyright | 2011-07-26 | |
dc.date.issued | 2011 | |
dc.date.submitted | 2011-06-30 | |
dc.identifier.citation | Becker, C.L., Defond, M.L., Jiambalvo, J., Subramanyam, K.R. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research, 15(1): 11-24.
Bergstresser, D., & Philippon, T. 2006. CEO incentives and earnings management. Journal of Financial Economics, 80(3): 511-529. Blankespoor, E., Miller, B. P., & White, H. D. 2011. The Initial Market Impact of Mandatory Search-Facilitating Technology: Evidence from the XBRL Mandate. SSRN eLibrary. Boritz, J. E., & Won, G. N. 2004. CAP Forum on E-Business: Assurance Reporting for XML-Based Information Services: XARL (Extensible Assurance Reporting Language). Canadian Accounting Perspectives, 3(2): 207-233. Burgstahler, D., & Dichev, I. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24(1): 99-126. Burgstahler, D., & Eames, M. 2006. Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises. Journal of Business Finance & Accounting, 33(5-6): 633-652. Cohen, D. A., Dey, A., & Lys, T. Z. (2008). Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods. Accounting Review, 83(3): 757-787. Cohen, D. A., & Zarowin, P. 2010. Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics, 50(1): 2-19. Debreceny, R. S., Chandra, A., Cheh, J. J., Guithues-Amrhein, D., Hannon, N. J., Hutchison, P. D., et al. 2005. Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation. Journal of Information Systems, 19(2): 191-210. Dechow, P. M., & Sloan, R. G. 1995. Detecting Earnings Management. Accounting Review, 70(2): 193-225. Dechow, P.M., S.P. Kothari, and R. Watts. 1998. The Relation between Earnings and Cash Flows. Journal of Accounting and Economics, 25: 133-168. DeFond, M. L., & Jiambalvo, J. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17(1-2): 145-176. DeFond, M.L. and C.W. Park. 1997. Smoothing Income in Anticipation of Future Earnings. Journal of Accounting and Economics, 23: 115-139. Dye, R. A. 1988. Earnings Management in an Overlapping Generations Model. Journal of Accounting Research, 26(2): 195-235. Efendi, J., Park, J. D., & Subramaniam, C. 2010. Do XBRL Reports Have Incremental Information Content?- An Empirical Analysis. SSRN eLibrary. Eldenburg, L., Hermalin, B. E., Weisbach, M. S., & Wosinska, M. 2004. Governance, performance objectives and organizational form: evidence from hospitals. Journal of Corporate Finance, 10(4): 527-548. Fields, T. D., Lys, T. Z., & Vincent, L. 2001. Empirical research on accounting choice. Journal of Accounting and Economics, 31(1-3): 255-307. Francis, J. R. & Krishnan, J. 1999, Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research, 19(Spring): 65-135. Gopal, V. K., and Gnanakumarn. 2008. Does the SOX definition of an accounting expert matter? The association of between auditor committee directors’ accounting expertise and accounting conservatism. Contemporary Accounting Research, 25(3): 827-857. Graham, J. R., Harvey, C. R., & Rajgopal, S. 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40(1-3): 3-73. Haw, I.M., B.B. Hu, L.S. Hwang and W. Wu 2004. Ultimate Ownership, Income Management, and Legal and Extra-legal Institutions. Journal of Accounting Research, 42(2): 423–462. Healy, P.M., and Wahlen, J.M. 1999. A Review of The Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons, 13(4): 365-383. Hirshleifer, D. A., & Teoh, S. H. 2003. Limited Attention, Information Disclosure, and Financial Reporting. SSRN eLibrary. Hirst, D. E., & Hopkins, P. E. 1998. Comprehensive Income Reporting and Analysts' Valuation Judgments. Journal of Accounting Research, 36(Supplement): 47-75. Hodge, F. D., Kennedy, J. J., & Maines, L. A. 2004. Does Search-Facilitating Technology Improve the Transparency of Financial Reporting? Accounting Review, 79(3): 687-703. Hoffman, C., and C. Strand. 2001. XBRL Essentials. New York: AICPA. Hunton, J. E., Libby, R., & Mazza, C. L. 2006. Financial Reporting Transparency and Earnings Management. Accounting Review, 81(1): 135-157. Imhoff, E. Jr. and J. Thomas. 1994. Accounting Quality. In Asset Valuation. Stephen A. Butler, ed. The Center for Economic and Management Research, The University of Oklahoma: 25-53. Jones, J. J. 1991. Earnings Management During Import Relief Investigations. Journal of Accounting Research, 29(2): 193-228. Lundholm, R.J.1999. Reporting on the Past: A New Approach to Improving Accounting Today. Accounting Horizons, 13(4): 315–322. Maines, L. A., & McDaniel, L. S. 2000. Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format. Accounting Review, 75(2): 179-207. PwC. 2003. Technology Forecast: 2003-2005, The Intelligent Real-Time Enterprise. Roychowdhury, S. 2006. Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3): 335-370. SEC 2005. XBRL voluntary financial reporting program on the EDGAR system, ReleaseNos. 33-8529, Final rule. SEC 2009. Interactive data to improve financial reporting, Release Nos. 33-9002, Final rule. Skinner, D.J., Sloan, R.G., 2002. Earnings surprises, growth expectations and stock returns or don’t let an earnings torpedo sink your portfolio. Review of Accounting Studies, 7(2-3): 289-312. Trueman, B., & Titman, S. 1988). An Explanation for Accounting Income Smoothing. Journal of Accounting Research, 26: 127-139. Watts, R. L. and J. L. Zimmerman.1990. Positive Accounting Theory: a Ten Year Perspective. Accounting Review, 65: 131-156. XBRL International (http://www.xbrl.org/Home/) XBRL US (http://xbrl.us/Pages/default.aspx) Yoon, H., Zo, H., & Ciganek, A. P. 2011. Does XBRL adoption reduce information asymmetry? Journal of Business Research, 64(2): 157-163. Yuan Li, Joseph N. R., Les R., and Mike C. 2006. Information technology addresses transparency: the potential effects of XBRL on financial disclosure. Issues in Information Systems, 7(2): 241-245. Zang, A. Y. (2007). Evidence on the Tradeoff Between Real Manipulation and Accrual Manipulation. SSRN eLibrary. | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/23646 | - |
dc.description.abstract | 安隆(Enron)和世界通訊(WorldCom)等舞弊案的爆發,促使主管機關訂定相關法規以加強公司治理以及資訊的透明化。相關文獻的實證結果顯示美國國會於2002年通過沙賓法案後,經理人藉由實質盈餘管理(real earnings management)以達到自利動機的情形大幅增加,因為實質盈餘管理相對於應計項目盈餘管理(accrual earnings management)較不易被查覺。
本研究探討經理人操作盈餘管理的情形,是否會因為可延伸性企業報導語言(XBRL)的導入而有所改變。實證結果發現XBRL的導入,對於應計項目盈餘管理的影響不大,但卻大幅提升實質盈餘管理的程度。同時實證結果仍呈現應計項目盈餘管理與實質盈餘管理的反向關係,代表XBRL的導入不能夠改變這兩種盈餘管理的關係。 綜觀所述,可以發現導入XBRL之後,經理人仍交互使用這兩種方法,並且傾向選擇實質盈餘管理。 | zh_TW |
dc.description.abstract | The break out of scandals, such as Enron and WorldCom, had urged competent authority making regulations for the purpose of enhancing corporate governance and information transparency. Related studies suggest that managers have switched from accrual earnings management (AEM) to real earnings management (REM) after Sarbanes-Oxley Act (SOX) was passed since the latter is much difficult to detect.
This study examines whether the method to manage earnings by managers changed after the adoption of XBRL (eXtensible Business Reporting Language). The results show XBRL does little influence on AEM. However, XBRL does significantly increase the extent of REM. Meanwhile, it shows the negative relation between AEM and REM is still unchanged after adopting XBRL. Taken together, managers prefer REM after adopting XBRL and still treat AEM and REM as substitutes. | en |
dc.description.provenance | Made available in DSpace on 2021-06-08T05:06:42Z (GMT). No. of bitstreams: 1 ntu-100-R98722029-1.pdf: 332599 bytes, checksum: cd8eee91e5501dc1386460c2c3a5675d (MD5) Previous issue date: 2011 | en |
dc.description.tableofcontents | Contents
謝辭 i 中文摘要 ii Abstract iii Contents iv Table vi 1. Introduction 1 2. Literature Review and Development of Hypotheses 4 2.1 XBRL Introduction 4 2.2 XBRL Development 7 2.3 XBRL and Transparency 9 2.4 Earnings Management 11 2.5 Transparency and Earnings Management 13 2.6 Hypotheses Development 17 3. Empirical Methodology 19 3.1 Data and Sample Description 19 3.2 Earnings Management Metrics 20 3.2.1 Accrual Earnings Management 20 3.2.2 Real Earnings Management 22 3.3 Model for Testing the Hypothesis 24 3.3.1 Accrual Earnings Management 24 3.3.2 Real Earnings Management 25 3.4 Control Variables 26 3.4.1 Accrual Earnings Management 27 3.4.2 Real Earnings Management 29 4. Results 30 4.1 Descriptive Statistics 30 4.2 Regression Results 31 5. Summary and Conclusion 32 References 35 Table Table 1 Descriptive Statistics 41 Table 2 Results of regression-Accrual Earnings Management 43 Table 3 Results of regression-Real Earnings Management 44 | |
dc.language.iso | en | |
dc.title | 導入XBRL對於盈餘管理之影響 | zh_TW |
dc.title | The Effect of XBRL Adoption on Earnings Management | en |
dc.type | Thesis | |
dc.date.schoolyear | 99-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 董水量,吳清在 | |
dc.subject.keyword | 可延伸性企業報導語言,資訊透明度,應計項目盈餘管理,實質盈餘管理, | zh_TW |
dc.subject.keyword | XBRL (eXtensible Business Reporting Language),information transparency,AEM (accrual earnings management),REM (real earnings management), | en |
dc.relation.page | 46 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2011-06-30 | |
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 |
文件中的檔案:
檔案 | 大小 | 格式 | |
---|---|---|---|
ntu-100-1.pdf 目前未授權公開取用 | 324.8 kB | Adobe PDF |
系統中的文件,除了特別指名其著作權條款之外,均受到著作權保護,並且保留所有的權利。