請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/4638
完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 王泰昌(Tay-change Wang),劉嘉雯(Chia-wen Liu) | |
dc.contributor.author | Shao-Chieh Chen | en |
dc.contributor.author | 陳劭杰 | zh_TW |
dc.date.accessioned | 2021-05-14T17:44:28Z | - |
dc.date.available | 2015-08-04 | |
dc.date.available | 2021-05-14T17:44:28Z | - |
dc.date.copyright | 2015-08-04 | |
dc.date.issued | 2015 | |
dc.date.submitted | 2015-07-28 | |
dc.identifier.citation | 官月緞,簡松源,徐永檳(2008),會計弊案與財務報導保守性-安隆/博達觀察 , 當代會計第九卷第⼀一期,69-104。
Bartov, E. (1993) The Timing of Asset Sales and Earnings Manipulation. The Accounting Review. Vol. 68, No. 4 (Oct., 1993), pp. 840-855. Becker, C.L., DeFond, M.L., Jiambalvo, J. & Subramanyam, K.R. (1998). The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research. 15(Spring), 1-24. Beneish, M.D. & Press, E. (1995). The Resolution of Technical Default . The Accounting Review. Vol. 70, No. 2 (Apr., 1995), pp. 337-353. Chi, J.D. & Gupta, M. (2009). Overvaluation and earnings management. Journal of Banking & Finance. Volume 33, Issue 9 (Sep., 2009), Pages 1652-1663. Cohen, D.A., Dey, A. & Lys, T.Z. (2008). Real and Accrual-based Earnings Management in the Pre- and Post- Sarbanes Oxley Periods. The Accounting Review. Vol. 83, No. 3 (May., 2008), pp. 757-787. Cohen, D.A. & Zarowin, P. (2010). Accrual-Based and Real Earnings Management Activities around Seasoned Equity Offerings. Journal of Accounting and Economics. Volume 50, Issue 1 (May., 2010), Pages 2–19. DeAngelo, L.E. (1988). Managerial competition, information costs, and corporate governance: The use of accounting performance measures in proxy contests. Journal of Accounting and Economics. Volume 10, Issue 1 (Jan., 1988), Pages 3–36. DeAngelo, H., DeAngelo, L.E. & Skinner, D.J. (1994). Accounting choice in troubled companies. Journal of Accounting and Economics. Volume 17, Issues 1–2 (Jan., 1994), Pages 113–143. 60 Dechow, P.M. & Sloan, R.G. (1991). Executive incentives and the horizon problem: An empirical investigation. Journal of Accounting and Economics. Volume 14, Issue 1 (Mar., 1991), Pages 51–89. Dechow, P.M., Sloan, R.G. & Sweeney, A.P. (1995). Detecting Earnings Management. The Accounting Review. Vol. 70, No. 2 (Apr., 1995), pp. 193-225. Dechow, P.M., Sloan, R.G. & Sweeney, A.P. (1996). Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC. Contemporary Accounting Research. Volume 13, Issue 1 (Spring 1996), pages 1– 36. DeFond, M.L. & Jiambalvo, J. (1994). Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics. Volume 17, Issues 1–2 (Jan., 1994), Pages 145–176. Francis, J.R., Maydew, E.L. & Sparks, H.C. (1999). The Role of Big 6 Auditors in the Credible Reporting of Accruals. Vol. 18, No. 2 (Sep., 1999), pp. 17-34. Francis, J.R. & Wang, D. (2008). The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World. Volume 25, Issue 1 (Spring 2008), pages 157–191. Geiger, M.A. & Raghunandan, K. (2002). Auditor Tenure and Audit Reporting Failures.Vol. 21, No. 1 (Mar., 2008), pp. 67-78. Graham, J.R., Harvey, C.R. & Rajgopal, S. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics. Vol. 40, Issue 1-3, 2005, pages 3-73. Gunny, K.A. (2010). The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks. Contemporary Accounting Research. Volume 27, Issue 3, pages 855–888, 61 Healy, P.M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics. Volume 7, Issues 1–3 (Apr., 1985), Pages 85–107. Healy, P.M. & Wahlen, J.M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons. Vol. 13, No. 4 (Dec., 1999), pp. 365-383. Heininger, W.G. (2001). The Association between Auditor Litigation and Abnormal Accruals. The Accounting Review. Vol. 76, No. 1 (Jan., 2001), pp. 111-126. Jones, J.J. (1991). Earnings management during import relief investigations. Journal of Accounting Research. Vol. 29, No. 2 (Autumn, 1991), pp. 193-228. Kothari, S.P., Loutskina, E. & Nikolaev, V.V. (2006). Agency theory of overvalued equity as an explanation for the accrual anomaly. CentER Discussion Paper Series No. 2006-103. La Porta, R., Lopez‐de‐Silanes, F. & Shleifer, A. (1999). Corporate ownership around the world. The Journal of Finance. Volume 54, Issue 2 (Apr., 1999), pages 471–517. Lobo, G.J. & Zhou, J. (2006). Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence. Accounting Horizons. Vol. 20, No. 1 (Mar., 2006), pp. 57-73. Moore, M.L. (1973), Management Changes and Discretionary Accounting Decisions. Journal of Accounting Research. Vol. 11, No. 1 (Spring, 1973), pp. 100-107. Myers, J.N., Myers, L.A. & Omer, T.C. (2003). Exploring the Term of the Auditor‐ Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? The Accounting Review: Vol. 78, No. 3 (Jul., 2003), pp. 779-799. 62 Pourciau, S. (1993). Earnings management and nonroutine executive changes. Journal of Accounting and Economics. Volume 16, Issues 1–3, January–July 1993, Pages 317– 336. Press, E.G. & Weintrop, J.B. (1990). Accounting-based constraints in public and private debt agreements : Their association with leverage and impact on accounting choice. Journal of Accounting and Economics. Volume 12, Issues 1–3 (Jan,. 1990), Pages 65– 95. Roychowdhurry, S. (2006). Earnings Management through Real Activities Manipulation . Journal of Accounting and Economics. Volume 42, Issue 3 (Dec., 2006), Pages 335–370 Schipper, K. (1989). Commentary on earnings management. Accounting Horizons 3 (4): 91-102. Wells, P. (2002) Earnings management surrounding CEO changes. Accounting and Finance. Vol. 42, pp. 169-193. Warfield, T.D., Wild, J.J. & Wild, K.L. (1995). Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics. Volume 20, Issue 1 (Jul., 1995), Pages 61–91. Watts, R.L. & Zimmerman, J.L. (1984). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review. Vol.65, No.1 (Jan., 1990), pp. 131-156. Watts, R.L. & Zimmerman, J.L. (1978). Towards a Positive Theory of the Determination of Accounting Standards. The Accounting Review. Vol. 53, No. 1 (Jan., 1978), pp. 112-134. Zang, A.Y. (2011). Evidence on the trade-off between real activities manipulation and accrual-based earnings management. The Accounting Review. (Jun, 2011). | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/4638 | - |
dc.description.abstract | 本文探討當管理階層變動時,管理階層是否會藉由盈餘管理以達成其自身利 益,以及審計品質對於管理階層變動產⽣生之盈餘管理的影響。本研究將管理階層 變動分為董事長變動、總經理變動、董事長與總經理合併觀察、會計主管變動共四部分,實證分析發現,無論於董事長、總經理或合併觀察⽽而⾔言,變動之當期對於應計項目之盈餘管理皆為顯著負相關,⽽而實質盈餘管理則未達顯著標準;在變動次期之部分,未有證據顯示董事長、總經理會透過應計項目影響盈餘,然⽽而,董事長之變動次期對於實質盈餘管理為顯著正相關,顯示董事長變動之次期可能 會透過偏離正常的營運活動調升公司盈餘,在總經理變動之情況則未發現此現象;在會計主管變動部分,於所有結果皆未達顯著標準,並無證據顯示會計主管變動會對盈餘管理有所影響;於審計品質部分,未發現證據顯示審計品質較佳之⼤大型事務所能減輕管理階層變動下,對於盈餘管理之影響。 | zh_TW |
dc.description.abstract | In this paper, I invetigate whether managers use earnings management for self interest while management changes and relation between audit quality and management changes. Management changes are defined as: (1) board of director changes (2) chief executive officer changes (3) one of borad of director or chief executive officer change (4) accounting manager changes. I find board of director changes, chief executive officer changes and one of them changes are significant negative to discretionary accrual but no significant relationship between changes and real earnings management in the year of changes. There is no relationship between discretionary accrual and management changes in the following year but board of director changes is significant positive relate to real earnings management in the following year. Suggest that board of director increases earnings by manipulate real operating activities. I find no relationship between accounting manager changes and earnings management. There is no evidence that Big 4 reduce earnings management during management changes. | en |
dc.description.provenance | Made available in DSpace on 2021-05-14T17:44:28Z (GMT). No. of bitstreams: 1 ntu-104-R02722028-1.pdf: 2062774 bytes, checksum: 966ff81f3bca0bb5e0f0f60b71c2f21b (MD5) Previous issue date: 2015 | en |
dc.description.tableofcontents | 口試委員審定書...i
中⽂文摘要...ii 英⽂文摘要...iii 研究動機...1 文獻探討與假說發展...3 一、盈餘管理...3 二、管理階層變動之於盈餘管理...4 三、盈餘管理與審計品質 ...6 四、管理階層定義...7 研究方法...7 樣本選取...7 迴歸分析...8 實證結果...17 一、敘述性統計...17 二、實質盈餘管理與應計項目盈餘管理之關聯...19 三、董事長變動對於盈餘管理之影響...20 四、總經理變動對於盈餘管理之影響...30 五、董事長或總經理變動對於盈餘管理之影響...39 六、會計主管變動對於盈餘管理之影響...48 七、額外分析...57 結論...58 文獻參考...60 | |
dc.language.iso | zh-TW | |
dc.title | 管理階層變動與盈餘管理、審計品質之關聯 | zh_TW |
dc.title | Earnings management, audit quality and management changes | en |
dc.type | Thesis | |
dc.date.schoolyear | 103-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 林瑞青 | |
dc.subject.keyword | 管理階層變動,應計項目盈餘管理,實質盈餘管理,審計品質, | zh_TW |
dc.subject.keyword | management changes,discretionary accrual,real earnings management,audit quality, | en |
dc.relation.page | 63 | |
dc.rights.note | 同意授權(全球公開) | |
dc.date.accepted | 2015-07-28 | |
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-104-1.pdf | 2.01 MB | Adobe PDF | 檢視/開啟 |
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。