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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 蔡彥卿 | |
dc.contributor.author | Chi-Ju Pan | en |
dc.contributor.author | 潘琪茹 | zh_TW |
dc.date.accessioned | 2021-06-08T06:11:46Z | - |
dc.date.copyright | 2011-08-10 | |
dc.date.issued | 2011 | |
dc.date.submitted | 2011-08-04 | |
dc.identifier.citation | 一、 中文參考文獻
林嬋娟,洪櫻芬及薛敏正,1997,財務困難公司之盈餘管理實證研究,第七屆會計理論與實務研討會論文。 王宏文,2000,地雷股盈餘管理行為之研究,國立政治大學會計研究所未出版碩士論文。 謝怡昇,2000,上市公司現金增資與盈餘行為之研究,國立中正大學財務金融研究所未出版碩士論文。 陳羿妏,2002.業績衰退上櫃公司之盈餘管理研究.國立成功大學會計學研究所碩士論文。 蕭信義,2002,業績衰退公司盈餘管理之研究-以上市公司為例,國立成功大學會計研究所未出版之碩士論文。 王文坦,2005,財務困難公司之盈餘管理與財務預測之分析.國立成功大學會計研究所未出版之碩士論文。 黃振豊與陳敏齡,2006,公司提前適用第三五號公報「資產減損」動因之探討,淡江人文社會學刊,第25期,52-69。 王春娥與楊清溪,2007,各種盈餘管理模型預測能力比較研究-以我國上市公司電子產業為例,文大商管學報,第12卷第2期,頁65-94。 于智帆,2008,公司上市櫃前盈餘管理,國立台灣大學會計研究所未出版碩士論文。 二、 日文參考文獻 中條祐介,1999,業績低迷企業之會計政策,森山書局,會計雜誌第155卷1月號:39-54。 三、 英文參考文獻 Allen, E.J., C.R. Larson, and R.G. Sloan.(2010).Accrual Reversals, Earnings and Stock Returns. Working Paper, University of California at Berkeley and Washington University in St. Louis. Chen, K. (1991). The timing of asset write downs in the oil and gas industry:1985-1986. Petroleum Accounting and Financial Management Journal, 10, 157-169. Collins, D. W., and P. Hribar.(2002).Errors in Estimating Accruals: Implications for Empirical Research. Journal of Accounting Research,Vol.40, Mar., pp.105-134. DeAngelo, L. (1986). Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders. The Accounting Review, 61, 400-420. DeAngelo H., and L Deangelo.(1990). Dividend Policy and Financial Distress: Empirical Investigation of Troubled NYSE Firms. The Journal of Finance 65: 1415-1431. DeAngelo H.,and D. J. Skinner.(1994). Accounting Choice in Trouble Companies. Journal of Accounting and Economics 17:113-143. DeFond, M. L. and J. Jiambalvo.(1994). Debt violation and manipulation of accruals. Journal of Accounting and Economics,Vol. 17, 145-176. Dechow, P., Sloan R., & Sweeney, A. P. (1995). Detecting Earnings Management. The Accounting Review, 70, 193-225. Friedlan, J. M.(1990). Accounting Information and the Pricing of Initial Public Offerings. Ph.D. Dissertation, University of Washington. Gilson, S. (1989). Management turnover and financial distress. Journal of Financial Economics, 25, 241- 262. Healy, P. M. (1985). The Effect of Bonus Schemes on Accounting Decisions. Journal of Accounting and Economics, 7, 85-107. Healy, P. M., & Wahlen, J.M. (1999). A Review of the Earnings Management Literature and its Implication for Standard Setting. Accounting Horizons, 13, 365-383. Jones, J. J. (1991). Earnings Management During Import Relief Investigations. Journal of Accounting Research, 29, 193-228. Kaplan, S. N. (1994). Top executive rewards and firm performance: A comparison of Japan and the United States. The Journal of Political Economy, 102(3), 510-546. Perry, S., and T. Williams. (1994). Earnings management preceding management buyout offers. Journal of Accounting and Economics, 18, 157-179. Schipper. K. (1989). Commentary On Earning Management. Accounting Horizons, 3, 91-102。 Sunder, S. (2002). Theory of accounting and control. Cincinnati, Ohio: South-Western College Pub Teoh, S. H., I. Welch, and T. J. Wong.(1998). Earning management and the long-run market performance of initial public offerings. The Journal of Finance (Vol. 6): 1935-1974. Watts, R. L., & Zimmerman, J. L. (1978). Towards a Positive Theory of the Determination of Accounting Standards. The Accounting Review, January, 52-77. Warner, J.B., R.L. Watts, and K.H. Wruck,(1988). Stock Price and top management changes. Journal of Financial Economics 20,461-192 Weisbach, M. (1988). Outside Directors and CEO Turnover. Journal of Financial Economics 20:431-60 Patricia M. Dechow , Amy P. Hutton, Jung Hoon Kim, Richard G. Sloan.(2010).Detecting Earnings Management: A New Approach. Working Paper, 2010. | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/25396 | - |
dc.description.abstract | 2008年,源自美國的金融風暴擴展至全球,不止重創美國的金融機構和經濟環境,也加劇了國際金融市場的不確定性。而在台灣,許多產業仰賴出口甚深,國際間整體經濟環境的衰退,對於台灣產業將造成不小的衝擊,投資人的投資信心也會受到影響,公司的管理者也因此背負了更大的壓力。
本研究主要探討公司面臨如2008年金融風暴,所造成之整體經濟衰退時,公司管理當局是否會因外界的壓力或自身利益而操控公司帳面盈餘,因而誤導報表使用者。 本研究以裁決性應計項目做為衡量盈餘管理之工具,使用Dechow, Sloan and Sweeney(1995)之舊模型與Dechow, Hutton, Kim and Sloan(2010)所發展出另加入應計項目迴轉變數之新模型作為偵測盈餘管理之模型,並比較其偵測盈餘管理之檢定力。另外,本研究認為,財務困難公司面臨金融風暴的衝擊將大於一般公司,因此進一步測試財務困難公司在金融風暴時,其盈餘管理情形是否會更加嚴重。 本研究實證結果顯示,金融風暴爆發後,不論是否為財務困難公司,皆有管理盈餘之情形發生,且各公司傾向向下調整其盈餘;而財務困難公司管理盈餘之情形,並不比一般公司嚴重。另外,利用加入應計項目迴轉變數之新模型,其檢測能力並未優於舊有模型,但兩者皆能檢測出在面臨2008年金融風暴的衝擊時,公司盈餘管理的情形。 | zh_TW |
dc.description.abstract | Since 2008, America’s domestic financial crisis has developed into a global financial storm. The crisis strongly impacts the economic condition not only in the U.S, but all over the world, especially in the countries that rely much on the exportation to America, including Taiwan.
The purpose of this study is to examine whether or not managers manipulate earnings in the face of the 2008 financial storm, to mislead the users of the financial report. This study adopts discretionary accruals to examine earnings management, using the approach developed by Dechow, Sloan and Sweeney (1995) and a new approach developed by Dechow, Hutton, Kim and Sloan (2010), which exploits the inherent property of accrual accounting that any accrual-based earnings management in one period must reverse in another period. Also, this research hypothesizes that managers of financially distressed companies have more incentives to manipulate earnings. The empirical results indicate that after the outbreak of financial crisis, earnings tend to be managed downwards. Further, the managers of the distressed companies didn’t manipulate more of the earnings. Also, this study compares the power of the two approaches. As the result, the new approach incorporating reversals didn’t increase the power of the test to examine earnings management. Nevertheless, both approaches can discover the manipulation of earnings | en |
dc.description.provenance | Made available in DSpace on 2021-06-08T06:11:46Z (GMT). No. of bitstreams: 1 ntu-100-R97722050-1.pdf: 678515 bytes, checksum: 5c1f0ac31f5299955366a2368c2d4912 (MD5) Previous issue date: 2011 | en |
dc.description.tableofcontents | 目錄
摘要 I 目錄 III 圖表目錄 IV 第一章、緒論 1 第一節、研究動機 1 第二節、研究目的 3 第三節、研究架構與研究流程 4 第二章、文獻探討 7 第一節、盈餘管理定義與動機之相關文獻 7 第二節、攸關盈餘操縱工具之文獻 10 第三節、裁決性應計項目之估計模型 12 第四節、國內盈餘管理文獻探討 17 第三章、研究方法 21 第一節、觀念性架構 21 第二節、研究假說 22 第三節、實證運用模型 24 第四節、變數的衡量與定義 29 第五節、研究樣本與資料來源 34 第四章、實證結果與分析 37 第一節、敘述性統計量 37 第二節、公司遭遇金融風暴盈餘管理之實證分析結果 38 第三節、實證分析結果彙整 42 第五章、結論與建議 44 第一節、研究結論 44 第二節、研究限制與建議 45 附錄 46 參考資料 51 | |
dc.language.iso | zh-TW | |
dc.title | 2008年金融風暴後企業盈餘管理之研究 | zh_TW |
dc.title | The Research on Earnings Management Behaviors of the Companies after the 2008 Global Financial Storm | en |
dc.type | Thesis | |
dc.date.schoolyear | 99-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 楊孟萍,李淑華 | |
dc.subject.keyword | 裁決性應計項目,金融風暴,盈餘管理, | zh_TW |
dc.subject.keyword | Discretionary Accruals,Financial Crisis,Earnings Management, | en |
dc.relation.page | 53 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2011-08-04 | |
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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