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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 葉疏,廖芝嫻 | |
dc.contributor.author | Hsin-Pei Tu | en |
dc.contributor.author | 杜欣霈 | zh_TW |
dc.date.accessioned | 2021-06-16T16:12:02Z | - |
dc.date.available | 2013-03-15 | |
dc.date.copyright | 2013-03-15 | |
dc.date.issued | 2013 | |
dc.date.submitted | 2013-02-18 | |
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/62839 | - |
dc.description.abstract | 本研究認為管理階層在可能有誘因時進行營業現金流量管理之現象及效果。研究目的在於探討個別公司之管理階層是否依據其動機不同而有膨脹個別會計期間營業現金流量、管理階層進行現金流量管理的方法以及經由管理階層膨脹的營業現金流量是否有持續性,亦或只是短期的結果。本研究以2001年至2011年於公開資訊觀測站公告之上市櫃公司財務報表,檢驗管理階層管理現金流量之動機假設,而後利用時點測試來檢驗管理階層是否運用會計紀錄時點來管理營業現金流量。最後本研究以持續性測試來檢驗現金流量經由管理階層膨脹後是否有持續性。
本研究之實證結果顯示,在管理階層進行營業現金流量管理之潛在動機下,公司非預期營業現金流量將上升,造成營業現金流量高估之情形。當管理階層進行營業現金流量管理的潛在動機存在時,公司各別會計年度第一季之現金循環轉換天數相較於前一年度第四季之現金循環轉換天數將增加,此一現象乃由於管理階層傾向於第四季延遲付款予供應商並且加速賒銷收現,以高估會計年度之營業現金流量以及期末之現金部位。當管理階層進行營業現金流量管理的動機存在時,非預期營業現金流量將在後續期間逐漸消失,亦即當管理階層進行營業現金流量管理的動機存在時,非預期營業現金流量的持續性很低,較無法為後續公司營運帶來更多助益。 | zh_TW |
dc.description.abstract | Management may manage operating cash flows due to different incentives. The study investigates the association between unexpected operating cash flows and management incentives, how management does it and the continuity of the management effect. The sample includes companies listed on Taiwan Stock Exchange during 2001 to 2011, and by examining financial statements of these companies, the study contains three tests: Unexpected Operating Cash Flow Test, Timing Test, Continuity Test.
The study finds that with incentives of management, the unexpected operating cash flow will rise and thus inflate operating cash flow.When management has incentives to inflate operating cash flow, cash cycle in first quarter of the year tends to increase comparing to previous quarter, which is the fourth quarter of the previous year. Lastly, when management inflates operating cash flow with incentives doing so, the unexpected operating cash flow tends to vanish afterward, which means the continuity of inflated operating cash flow doesn’t last for long time. | en |
dc.description.provenance | Made available in DSpace on 2021-06-16T16:12:02Z (GMT). No. of bitstreams: 1 ntu-102-R99722027-1.pdf: 592309 bytes, checksum: c010ad2ec1c3a03c0618ca6d5bd867ee (MD5) Previous issue date: 2013 | en |
dc.description.tableofcontents | 目錄 I
圖目錄 II 表目錄 II 第一章 緒論 1 第一節 研究動機 1 第二節 研究目的 4 第三節 研究架構 6 第二章 文獻探討 7 第一節 現金流量之文獻回顧 7 第二節 現金流量之相關會計處理 10 第三節 管理階層進行營業現金流量管理之誘因 15 第三章 研究方法 18 第一節 研究假說 18 第二節 實證方法 22 第三節 變數定義 28 第四節 研究樣本 33 第五節 敘述性統計 34 第四章 實證結果 38 第一節 營業現金流量測試 38 第二節 時點測試 43 第三節 持續性測試 47 第五章 結論與建議 50 第一節 研究結論 50 第二節 研究限制與建議 53 REFERENCES 55 | |
dc.language.iso | zh-TW | |
dc.title | 管理階層操弄營業現金流量之誘因-以台灣上市櫃公司為例之實證研究 | zh_TW |
dc.title | Incentives to Inflate Reported Cash Flows from Operations-Evidence in Taiwan Stock Exchange | en |
dc.type | Thesis | |
dc.date.schoolyear | 101-1 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 王瑄 | |
dc.subject.keyword | 現金流量管理,營業現金流量,宣告效果,盈餘管理, | zh_TW |
dc.subject.keyword | Cash flow management,Operating cash flow,Claim effect,Earnings management, | en |
dc.relation.page | 58 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2013-02-18 | |
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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