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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 葉疏 | |
dc.contributor.author | Chia-Huan Lin | en |
dc.contributor.author | 林家桓 | zh_TW |
dc.date.accessioned | 2021-06-16T13:20:28Z | - |
dc.date.available | 2015-08-09 | |
dc.date.copyright | 2013-08-09 | |
dc.date.issued | 2013 | |
dc.date.submitted | 2013-07-25 | |
dc.identifier.citation | 一、中文文獻
蔡柳卿、楊怡芳(民95),「公司治理與符合績效門檻盈餘管理行為之關聯性研究」,東吳經濟商學學報,第五十三期,頁33-72。 沈維民(民86),「企業之盈餘管理:以『會計方法選用』和『應計項目認列』為例。」,會計評論,第十六卷第一期,頁11-38。 林宜勉、劉純之、郭雅芬(民102),「企業風險管理、盈餘管理與盈餘價值攸關性」,會計審計論叢,第三卷第一期,頁81-116。 二、英文文獻 Baber, W., P. Fairfield, and J. Haggard. 1991. The effect of concern about reported income on discretionary spending decisions: The case of research and development. The Accounting Review 66 (4): 818–829. Badertscher, B. 2011. Overvaluation and the choice of alternative earnings management mechanisms. The Accounting Review 86 (September): 1491–1518. Barth, M. E., J. A. Elliot, and M. W. Finn. 1999. Market rewards associated with patterns of increasing earnings. Journal of Accounting Research 37 (2): 387–413. Barton, J. 2001. Does the use of financial derivatives affect earnings management decisions? The Accounting Review 76 (1): 1–26. Barton, J., and P. Simko. 2002. The balance sheet as an earnings management con-straint. The Accounting Review 77 (Supplement): 1–27. Bartov, E. 1993. The timing of asset sales and earnings manipulation. The Accounting Review 68 (4): 840– 855. Beatty, A., S. Chamberlain, and J. Magliolo. 1995. Managing financial reports of commercial banks: The influence of taxes regulatory capital, and earnings. Journal of Accounting Research 33 (2): 231–261. Bhojraj, S., P. Hribar, M. Picconi, and J. McInnis. 2009. Making sense of cents: An examination of firms that marginally miss or beat analyst forecasts. The Journal of Finance 64 (5): 2359–2386.. Making sense of cents: An examination of firms that marginally miss or beat analyst forecasts. The Journal of Finance 64 (5): 2359–2386. Bushee, B. 1998. The influence of institutional investors on myopic R&D investment behavior. The Accounting Review 73 (3): 305–333. Cheng, S. 2004. R&D expenditures and CEO compensation. The Accounting Review 79 (2): 305–328. Cohen, D., A. Dey, and T. Lys. 2008. Real and accrual-based earnings management in the pre- and post- Sarbanes-Oxley period. The Accounting Review 83 (3): 757–787. Dechow, P. M., and D. J. Skinner. 2000. Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons 14 (2): 235–50. Dechow, P., and C. Shakespeare. 2009. Do managers time securitization transactions for their accounting benefits? The Accounting Review 84 (1): 99–132. Dechow, P., and R. Sloan. 1991. Executive incentives and the horizon problem: An empirical investigation. Journal of Accounting and Economics 14 (1): 51–89. Fields, T., T. Lyz, and L. Vincent. 2001. Empirical research on accounting choice. Journal of Accounting and Economics 31 (1–3): 255–308. Gaver, J., and J. Paterson. 1999. Managing insurance company financial statements to meet regulatory and tax reporting goals. Contemporary Accounting Research 16 (2): 207–241. Graham, J., C. Harvey, and S. Rajgopal. 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics 40 (1-3): 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 27 (3): 855–888. Hand, J. 1989. Did firms undertake debt-equity swaps for an accounting paper profit or true financial gain? The Accounting Review 64 (4): 587–623. Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting andEconomics 7 (1-3): 85–107. Healy, P. M., and J. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13 (4): 365–383. Herrmann, D., T. Inoue, and W. Thomas. 2003. The sale of assets to manage earnings in Japan. Journal of Accounting Research 41 (1): 89–108. Hribar, P., N. Jenkins, and W. Johnson. 2006. Stock repurchases as an earnings management device. Journal of Accounting and Economics 41 (1): 3–27. Hunt, A., S. Moyer, and T. Shevlin. 1996. Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms. Journal of Accounting and Economics 21 (3): 339–374. Jackson, S., and W. Wilcox. 2000. Do managers grant sales price reductions to avoid losses and declines in earnings and sales? Quarterly Journal of Business and Economics 39 (4): 3–20. Myers, J. N., L. A. Myers, and T. C. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review 78 (3): 779–799. Pincus, M., and S. Rajgopal. 2002. The interaction between accrual management and hedging: Evidence from oil and gas firms. The Accounting Review 77 (1): 127–160. Roychowdhury, S. 2006. Earnings management through real activities manipulation. Journal of Accounting and Economics 42 (3): 335–370. Schipper, K. 1989. Earnings management. Accounting Horizons 3 (1): 91–102. Teoh, S., I. Welch, and T. Wong. 1998. Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics 50 (1): 63–99. W. Chi., E.B. Douthett Jr., and L.L. Lisic. 2012. Client importance and audit partner independence. Journal of Accounting and Public Policy 31:320–336. Zang. 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/123456789/61957 | - |
dc.description.abstract | 本研究主要探討管理人員在進行盈餘管理時,對於應計基礎盈餘管理以及實質盈餘管理兩種方法上的選擇,是否受到其相對成本的以及兩種方法使用先後順序的影響。經過迴歸分析的實證結果發現,與實質盈餘管理相關的成本項目如公司領導地位、公司財務結構狀況、以及公司的機構投資人持股比例,並沒有如預期對實質盈餘管理的使用帶來抑制的效果,也沒有顯示有助於應計基礎盈餘管理使用程度上的提升。另一方面,與應計基礎盈餘管理相關的成本項目中,與外界環境規範相關的成本項目如查核事務所是否為四大事務所以及查核事務所任期,並沒有如預期對應計基礎盈餘管理的使用帶來抑制的效果,也沒有顯示與實質盈餘管理間存在正向關係;但是與會計彈性相關的成本項目如期初淨營運資產與淨營運週期如預期對應計基礎盈餘管理帶來抑制效果,也與實質盈餘管理存在正向關聯。而實質盈餘管理的未預期結果並沒有如預期與應計基礎盈餘管理存在反向關聯。 | zh_TW |
dc.description.abstract | This study investigates the relationship between the following two kinds of earnings managements and their relative costs. The two kinds of earnings managements are real activities manipulation and accrual-based earnings management. In addition to the above research, this study also examines the sequential features between these two earnings managements.
This study applies the models from Zang (2012) to examine the relationship between the cost associated with these two earnings management methods and managers’ trade off. Based on the sample of public firms in Taiwan from 1991 to 2012, the empirical results are summarized as below: 1. The costs associated with real activities manipulation does not limit the use of real activities manipulation and increase the use of accrual-based earnings management. 2. Most of the costs associated with accrual-based earnings management limit the use of accrual-based earnings management and increase the use of real activities manipulation. 3. The unexpected real activities manipulation does not have negative relationship with accrual-based earnings management. | en |
dc.description.provenance | Made available in DSpace on 2021-06-16T13:20:28Z (GMT). No. of bitstreams: 1 ntu-102-R00722042-1.pdf: 2155713 bytes, checksum: e6dc7a76e01c992ae441b8bb23abb993 (MD5) Previous issue date: 2013 | en |
dc.description.tableofcontents | 目錄
謝辭 I 摘要 II Abstract III 表目錄 VI 第一章 緒論 1 第一節 研究動機與目的 1 第二節 研究架構 3 第二章 文獻探討 5 第一節 盈餘管理的相關理論 5 一、盈餘管理定義 5 二、盈餘管理的動機 5 三、盈餘管理門檻的概念 7 第二節 盈餘管理的類型 7 一、應計基礎盈餘管理 7 二、實質盈餘管理 8 第三節 應計基礎盈餘管理及實質盈餘管理的使用策略 10 一、應計基礎盈餘管理及實質盈餘管理的替代關係 10 二、應計基礎盈餘管理及實質盈餘管理的使用與成本的關聯 11 第三章 研究方法 14 第一節 研究假說 14 一、盈餘管理活動的成本意涵 14 二、盈餘管理活動間的先後次序 18 第二節 實證模型 20 一、實質盈餘管理的衡量方法 20 二、 應計基礎盈餘管理的衡量方法 21 三、盈餘管理嫌疑公司的盈餘門檻指標 22 四、盈餘管理門檻指標有效性評估 23 五、修正使用非隨機樣本產生的樣本偏誤 24 六、兩種盈餘管理方法間的選擇與成本及使用順序的關聯 26 第三節 變數定義與衡量 28 一、自變數 28 二、控制變數 31 第四節 樣本選取、研究期間與資料來源 32 第四章 實證結果與分析 33 第一節 樣本資料敘述統計及相關係數分析 33 第二節 盈餘管理門檻指標有效性評估 37 第三節 Heckman模型-修正潛在樣本選取偏誤 39 第四節 盈餘管理種類間的選擇與成本及使用順序的關聯 42 第五章 結論與建議 50 第一節 研究結論 50 第二節 研究限制 51 第三節 後續研究方向與建議 51 參考文獻 52 | |
dc.language.iso | zh-TW | |
dc.title | 實質盈餘管理與應計基礎盈餘管理的成本及發生先後順序對於盈餘管理方法選擇上的影響 | zh_TW |
dc.title | The Effects of Cost and Sequential Feature on the Trade-off between Real Activities Manipulation and Accrual-Based Earnings Management | en |
dc.type | Thesis | |
dc.date.schoolyear | 101-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 王全三,王瑄 | |
dc.subject.keyword | 應計基礎盈餘管,實質盈餘管理,盈餘管理方法選擇, | zh_TW |
dc.subject.keyword | accrual-based earnings management,real activities manipulation,trade-off between methods of earnings management, | en |
dc.relation.page | 55 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2013-07-25 | |
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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