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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 楊朝成 | |
| dc.contributor.author | Chih-Sen Huang | en |
| dc.contributor.author | 黃志森 | zh_TW |
| dc.date.accessioned | 2021-06-08T07:28:46Z | - |
| dc.date.copyright | 2008-07-09 | |
| dc.date.issued | 2008 | |
| dc.date.submitted | 2008-07-04 | |
| dc.identifier.citation | Barry, C., C. J. Muscarella, J. W. Peavy III, and M. R. Vetsuypens. 1990. The role of venture capital in the creation of public companies. Journal of Financial Economics 27: 447-471
Cohen, D. and N. Langberg. 2005. From private to public: Venture capital financing and the informativeness of earnings. Working paper, University of Southern California, Los Angeles, CA, and University of Houston, Houston, TX Darrough, M., and S. Rangan. 2005. Do insiders manipulate earnings when they sell their shares in an initial public offerings? Journal of Accounting Research 43: 1-33 DeAngelo, L. E. 1986. Accounting numbers as market valuation substitutes: a study of management buyouts of public stockholders. The Accounting Review 61: 400-420 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 Dechow, P. M., R. G. Sloan. and A. P. Sweeney 1995. Detecting earnings management. The Accounting Review 70: 193-226 Friedlan, J. M. 1994. Accounting Choice by Issuers of initial public offerings. Contemporary Accounting Research11: 1-31 Gaver, J. J., and J. S. Paterson. 2001. The association between external monitoring and earnings management in the property-casualty insurance industry. Journal of Accounting Research 39: 269-282 Gompers, P and J. Lerner. 2002. The Venture Capital Cycle. Cambridge, MA: The MIT Press Gompers, P and J. Lerner. 1997. What drives venture capital fundraising? Working paper, Harvard University, Cambridge, MA, and National Bureau of Economic Research, Cambridge, MA. Gompers, P. 1996. Grandstanding in the venture capital industry. Journal of Financial Economics 42: 133-156 Healy, P. M. 1985. The effect of bonus schemes on a accounting decision Journal of Accounting and Economics 7: 85-107 Heesen, M. 2002. Comment Re: File No. S7-40-20, Disclosure Required by Section 407 of the Sarbanes-Oxley Act ('Financial Expert'). December 2. Available at: http://www.sec.gov/rules/proposed/s74002/mgheesen1.htm Hsu, D. H. 2004. What do entrepreneurs pay for venture capital affiliation? Journal of Finance 59: 1805-1844 Jones, J. J. 1991. Earning management during import relief investigations Journal of Accounting Review 29: 193-228 Klein, A. 2002. Audit committee, board of director characteristics, and earnings management Journal of Accounting and Economics 33: 375-400 Lee, P. M., and S. Wahal. 2004. Grandstanding, certification and the underpricing of venture capital backed IPOs. Journal of Financial Economics 73: 375-407 Megginson, W., and K. Weiss. 1991. Venture capital certification in initial public offerings. Journal of Finance 46: 879-903 Morsfield, S. G. and E. L. Tan. 2006. Do venture capitalists influence the decision to manage earnings in initial public offerings? The Accounting Review 81: 1119-1150 Schipper, K. 1989. Commentary on Earnings Management. Accounting Horizons: 91-102 Teoh, S. H., I. Welch, and T. J. Wong. 1998b. Earnings management and the long-run market performance of initial public offerings. Journal of Finance 53: 1935-1974 Teoh, S. H., I. Welch, and T. J. Wong. 1998a. Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics 50: 63-99 Watts, R. and J. Zimmerman. 1978. 'Towards a Positive Theory of the Determination of Accounting Standards' The Accounting Review 53: 112-134 | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/26849 | - |
| dc.description.abstract | 過去的文獻指出公司在新上市年度會有調高盈餘的動機；創業投資事業對於被其投資的公司扮演著監督的角色。結合這兩個觀點，本研究預期創投業者在公司新上市年度能扮演監督盈餘管理行為的角色。本研究選取2003-2006年間330家新上市公司進行實證研究，結果發現有創投事業支持的新上市公司確實有較低程度的盈餘管理行為。
本研究接著測試哪些因素會影響創投業者願意擔任監督者的誘因與能力；實證結果發現當創投業者對於一家公司的投資期間越久，則反倒有可能利用其影響力促使公司進行調高盈餘的盈餘管理行為。 | zh_TW |
| dc.description.abstract | Prior studies indicate many firms have incentives to increase earnings in IPO year. Studies also demonstrate that VCs play a general monitoring role in their portfolio companies. Combined these two concepts, I expect that IPO-year abnormal accruals are lower in the presence of VCs for a sample of 330 IPO firms during 2003-2006. According to my empirical result, VC-backed IPOs present lower degree of earnings management.
My study then expects to observe the proxies for VC’s incentives and ability to monitor. I find out the longer VCs invest in their portfolio companies, the more abnormal accruals firms will have in IPO year. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-08T07:28:46Z (GMT). No. of bitstreams: 1 ntu-97-R91723070-1.pdf: 450966 bytes, checksum: 72b233080acca8ec15daecfaa9b50b76 (MD5) Previous issue date: 2008 | en |
| dc.description.tableofcontents | 口試委員會審定書………………………………………………… i
謝辭……………………………………………………………… ii 中文摘要……………………………………………………… iii 英文摘要………………………………………………………… 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…………………………………………………… 5 第二章 文獻探討……………………………………………………… 7 第一節 創業投資事業……………………………………………… 7 第二節 盈餘管理………………………………………………… 10 第三章 研究方法………………………………………………… 20 第一節 研究主題的建立………………………………………… 20 第二節 研究假說………………………………………………… 23 第三節 實證模型與變數衡量…………………………………… 28 第四節 樣本選取、資料來源與研究期間……………………… 36 第四章 實證結果與分析………………………………………… 40 第一節 異常應計項目…………………………………………… 40 第二節 廻歸模型實證結果……………………………………… 42 第三節 創業投資事業願意進行監督的誘因與能力…………… 44 第五章 結論與建議……………………………………………… 49 參考文獻…………………………………………………………… 51 | |
| dc.language.iso | zh-TW | |
| dc.subject | 異常應計項目 | zh_TW |
| dc.subject | 盈餘管理 | zh_TW |
| dc.subject | 新上市 | zh_TW |
| dc.subject | 創業投資事業 | zh_TW |
| dc.subject | 裁決性流動應計項目 | zh_TW |
| dc.subject | discretionary accruals | en |
| dc.subject | abnormal accruals | en |
| dc.subject | earnings management | en |
| dc.subject | venture capital | en |
| dc.subject | IPO | en |
| dc.title | 創業投資事業對於新上市公司盈餘管理行為
是否扮演監督的角色 | zh_TW |
| dc.title | Do Venture Capitalists Monitor the Behavior to Earnings Management in Initial Public Offerings? | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 96-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.coadvisor | 陳勝源 | |
| dc.contributor.oralexamcommittee | 謝承熹,周麗娟 | |
| dc.subject.keyword | 創業投資事業,新上市,盈餘管理,異常應計項目,裁決性流動應計項目, | zh_TW |
| dc.subject.keyword | venture capital,IPO,earnings management,abnormal accruals,discretionary accruals, | en |
| dc.relation.page | 52 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2008-07-07 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 財務金融學研究所 | zh_TW |
| 顯示於系所單位： | 財務金融學系 | |
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|---|---|---|---|
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