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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 廖咸興(Hsien-Hsing Liao) | |
| dc.contributor.author | Yu-Chieh Chen | en |
| dc.contributor.author | 陳禹潔 | zh_TW |
| dc.date.accessioned | 2022-11-24T09:25:39Z | - |
| dc.date.available | 2022-11-24T09:25:39Z | - |
| dc.date.copyright | 2021-07-23 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-07-12 | |
| dc.identifier.citation | Autor, D. H., Donohue III, J. J., Schwab, S. J. (2006). The costs of wrongful-discharge laws. The review of economics and statistics, 88(2), 211-231. Bai, J. J., Serfling, M., Shaikh, S. (2020). Financial Disclosure Transparency and Employee Wages. Matthew and Shaikh, Sarah, Financial Disclosure Transparency and Employee Wages (April 21, 2020). Bai, J., Fairhurst, D., Serfling, M. (2020). Employment protection, investment, and firm growth. The Review of Financial Studies, 33(2), 644-688. Balakrishnan, K., Blouin, J. L., Guay, W. R. (2019). Tax aggressiveness and corporate transparency. The Accounting Review, 94(1), 45-69. Ball, R., Shivakumar, L. (2006). The role of accruals in asymmetrically timely gain and loss recognition. Journal of accounting research, 44(2), 207-242. Bentolila, S., Bertola, G. (1990). Firing costs and labour demand: how bad is eurosclerosis?. The Review of Economic Studies, 57(3), 381-402. Bertrand, M., Duflo, E., Mullainathan, S. (2004). How much should we trust differences-in-differences estimates?. The Quarterly journal of economics, 119(1), 249-275. Bird, R. C., Knopf, J. D. (2009). Do wrongful-discharge laws impair firm performance?. The Journal of Law and Economics, 52(2), 197-222. Chi, C. W., Hung, K., Cheng, H. W., Lieu, P. T. (2015). Family firms and earnings management in Taiwan: Influence of corporate governance. International Review of Economics Finance, 36, 88-98. Chi, J. D., Gupta, M. (2009). Overvaluation and earnings management. Journal of Banking Finance, 33(9), 1652-1663. DeAngelo, H., DeAngelo, L. (1991). Union negotiations and corporate policy: A study of labor concessions in the domestic steel industry during the 1980s. Journal of financial Economics, 30(1), 3-43. Dechow, P. M., Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The accounting review, 77(s-1), 35-59. Dertouzos, J. N., Karoly, L. A. (1992). Labor market responses to employer liability. Rand, Institute for Civil Justice. Dou, Y., Khan, M., Zou, Y. (2016). Labor unemployment insurance and earnings management. Journal of Accounting and Economics, 61(1), 166-184. D'Souza, J., Jacob, J., Ramesh, K. (2000). The use of accounting flexibility to reduce labor renegotiation costs and manage earnings. Journal of Accounting and Economics, 30(2), 187-208. Fairhurst, D. D., Liu, Y., Ni, X. (2020). Employment protection and tax aggressiveness: Evidence from wrongful discharge laws. Journal of Banking Finance, 119, 105907. Farrell, K. A., Whidbee, D. A. (2003). Impact of firm performance expectations on CEO turnover and replacement decisions. Journal of Accounting and Economics, 36(1-3), 165-196. Gao, H., Huang, J. (2019). Employee Firing Costs and Accounting Conservatism: Evidence From Wrongful Discharge Laws. Available at SSRN 3276474. Kugler, A. D., Saint-Paul, G. (2004). How do firing costs affect worker flows in a world with adverse selection?. Journal of Labor Economics, 22(3), 553-584. Matsunaga, S. R., Park, C. W. (2001). The effects of missing a quarterly earnings benchmark on the CEO's annual bonus. The Accounting Review, 76(3), 313-332. McNichols, M. F. (2002). Discussion of the quality of accruals and earnings: The role of accrual estimation errors. The accounting review, 77(s-1), 61-69. Serfling, M. (2016). Firing costs and capital structure decisions. The Journal of Finance, 71(5), 2239-2286. Vakilifard, H., Mortazavi, M. S. (2016). The impact of financial leverage on accrual-based and real earnings management. International Journal of Academic Research in Accounting, Finance and Management Sciences, 6(2), 53-60. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/81680 | - |
| dc.description.abstract | 本研究將探討美國公司總部所在州通過Wrongful Discharge Laws(WDLs)，為一個保護員工不被隨意開除之法案，對於公司盈餘管理程度之影響。本研究將利用通過WDLs作為提升員工保護的準自然實驗，並利用Dechow-Dichev (2002)之模型衡量盈餘管理，作為被解釋變數，研究通過WDLs後員工受到不被隨意開除之保護對於公司盈餘管理程度之影響。本研究發現公司總部所在州通過WDLs後，經理人因為不需要擔心沒有達到盈餘目標會被開除而減弱進行盈餘管理的動機、公司的利害關係人監管以及內部監管增強，公司避免美化盈餘以及減少避稅活動，因此公司盈餘管理程度會顯著下降。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-24T09:25:39Z (GMT). No. of bitstreams: 1 U0001-2506202110124000.pdf: 1717926 bytes, checksum: 97f1730eb401ff96d1629f28785fc228 (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | 誌謝 i 摘要 ii Abstract iii 第一章、概述 1 第二章、研究假說 5 第三章、研究樣本與研究方法 7 3.1 變數介紹 7 3.1.1 被解釋變數Discretionary Accruals (DA) 7 3.1.2 主要解釋變數 8 3.1.3 其他控制變數 8 3.2 敘述統計 10 3.3 研究方法 11 第四章、實證結果 12 4.1 假說一之一以及一之二、公司總部所在州通過WDLs後對於公司盈餘管理之影響(盈餘管理上升或下降)之實證結果 12 4.2 公司盈餘管理在通過GF前後之變化 13 4.3 子樣本分析 13 4.3.1 財務槓桿 13 4.3.2 財務限制 14 4.3.3 CEO年資 15 4.3.4 資產報酬率 15 4.4 穩健性測試: Market to Book Ratio調整之Discretionary Accruals 16 第五章、結論 17 參考文獻 18 | |
| dc.language.iso | zh-TW | |
| dc.subject | 員工保護 | zh_TW |
| dc.subject | 盈餘管理 | zh_TW |
| dc.subject | Wrongful Discharge Laws | en |
| dc.subject | Earnings Management | en |
| dc.subject | Employee Protection | en |
| dc.title | 員工保護與公司盈餘管理之關係 | zh_TW |
| dc.title | Employee Protection and Earnings Management | en |
| dc.date.schoolyear | 109-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 陳宗岡(Hsin-Tsai Liu),郭慧如(Chih-Yang Tseng) | |
| dc.subject.keyword | 員工保護,盈餘管理, | zh_TW |
| dc.subject.keyword | Employee Protection,Wrongful Discharge Laws,Earnings Management, | en |
| dc.relation.page | 31 | |
| dc.identifier.doi | 10.6342/NTU202101137 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2021-07-12 | |
| 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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