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請用此 Handle URI 來引用此文件: http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/85989
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dc.contributor.advisor吳儀玲(Yi-Lin Wu)
dc.contributor.authorHan-Yun Shihen
dc.contributor.author施涵云zh_TW
dc.date.accessioned2023-03-19T23:31:49Z-
dc.date.copyright2022-09-29
dc.date.issued2022
dc.date.submitted2022-09-19
dc.identifier.citationBarton, J. (2001). “Does the use of financial derivatives affect earnings management decisions?” The Accounting Review 76 (1): 1–26.10.2308/accr.2001.76.1.1 Bartov, E. (1993). “The timing of asset sales and earnings manipulation”. The Accounting Review 68 (4): 840–855. Bennett, B., Bettis, J. C., Gopalan, R. & Milbourn, T. (2017). “Compensation goals and firm performance”. Journal of Financial Economics, 124(2), 307-330. Bergstresser, D. & Philippon, T. (2006). “CEO incentives and earnings management”. Journal of Financial Economics, 80, 511–529. Cheng, Q. & Warfield, T. (2005). “Equity incentives and earnings management”. The Accounting Review, 80(2), 441–476. 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, 83(3), 757–787. Di Giuli, A. & Kostovetsky, L. (2014). “Are red or blue companies more likely to go green? Politics and corporate social responsibility”. Journal of Financial Economics, 111(1), 158-180. Fields, T., T. Lyz & L. Vincent. (2001). “Empirical research on accounting choice”. Journal of Accounting and Economics 31 (1–3): 255–308.10.1016/S0165- 4101(01)00028-3 Friedman, M. (1970). “The social responsibility of business is to increase its profits”. New York Times Magazine, September 13, 32. Graham, J., C. Harvey & S. Rajgopal. (2005). “The economic implications of corporate financial reporting”. Journal of Accounting and Economics 40 (1-3): 3– 73.10.1016/j.jacceco.2005.01.002 Healy, P. M. & J. Wahlen. (1999). “A review of the earnings management literature and its implications for standard setting”. Accounting Horizons 13 (4): 365– 383.10.2308/acch.1999.13.4.365 Herrmann, D., T. Inoue & W. Thomas. (2003). “The sale of assets to manage earnings in Japan”. Journal of Accounting Research 41 (1): 89–108.10.1111/1475- 679X.00097 Horváthová, E. (2012). “The impact of environmental performance on firm performance: Short-term costs and long-term benefits?”. Ecological Economics, 84, 91-97. Jackson, S. & 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. Lerner, J. & Seru, A. (2017). “The use and misuse of patent data: Issues for corporate finance and beyond”. National Bureau of Economic Research. Pincus, M. & S. Rajgopal. (2002). “The interaction between accrual management and hedging: Evidence from oil and gas firms”. The Accounting Review 77 (1): 127– 160.10.2308/accr.2002.77.1.127 Porter, M. (1991). “America's green strategy”. Scientific American, 96. Porter, M. & van der Linde, C. (1995). “Green and competitive: ending the stalemate”. Harvard business review, 73(5), 120-134. Rangan, S. (1998). “Earnings management and the performance of seasoned equity offerings”. Journal of Financial Economics, 50, 101–122. Roychowdhury, S. (2006). “Earnings management through real activities manipulation”. Journal of Accounting and Economics 42 (3): 335-370.10.1016. Schipper, K. (1989). “Commentary on earnings management”. Accounting Horizon 3 (4): 91–102. Teoh, S., Welch, I., & Wong, T. (1998a). “Earnings management and the long-run underperformance of seasoned equity offerings”. Journal of Financial Economics, 50, 63–100. Teoh, S., Welch, I., & Wong, T. (1998b). “Earnings management and the long-run underperformance of initial public offerings”. The Journal of Finance, 53, 1935– 1974.
dc.identifier.urihttp://tdr.lib.ntu.edu.tw/jspui/handle/123456789/85989-
dc.description.abstract隨著人類的社會發展逐漸進步,環境污染成為炙手可熱的話題。然而,比起 家戶個體來說,公司企業對環境的危害更顯得巨大。本文探討當公司面臨財務 績效壓力時,是否會利用對環境不友善的手段,藉此減輕財務績效的壓力。 本文利用 I/B/E/S、Compustat、EPA 三種數據,首先利用 McCrary (2008) 提出的斷點迴歸密度檢定方法,檢定績效目標附近的樣本點是否存在顯著的密 度差異,並判斷認定這些公司是否操縱(manipulate)財務績效以實現分析師的 預測目標。結果發現,位於績效目標附近的樣本,在臨界值處產生顯著的不連 續性。這也表明與實際 EPS 未達預估 EPS 的公司相比,大多數的公司實際 EPS 剛剛好超過預估 EPS。 接著,我們想探討上一期實際 EPS 僅落後分析師預估 EPS 微小差距的公司, 於當期的污染警告、罰鍰次數是否顯著大於那些上一期實際 EPS 超越分析師預 估 EPS 的公司。為了探討這個現象,我們選擇與 Bennett et al.(2017)相同的績 效目標範圍進行迴歸分析。結果發現,以平均來說,當公司去年面臨實際 EPS 僅微幅小於分析師預估 EPS 中位數時,其平均受污染警告次數會比實際 EPS 僅 微幅大於分析師預估 EPS 中位數的公司多 0.3425 次。zh_TW
dc.description.abstractWith the human social development, environmental pollution has become a hot topic. However, compared with individual households, companies and enterprises are more harmful to the environment. This paper examines whether companies use environmentally unfriendly means to alleviate financial performance pressures when they face financial performance pressures. This paper uses I/B/E/S, Compustat and EPA data, and firstly uses the regression discontinue design density test method proposed by McCrary (2008) to test whether there is a significant density difference in the sample points near the performance target. It was found that samples located near the performance target produced significant discontinuities at critical values. Next, we wanted to explore the relationship between the number of pollution warnings and a company's financial performance. We choose the same performance target range as Bennett et al. (2017) for regression analysis, i.e., a sample where the gap between actual EPS and analyst forecast EPS is between 0.029 and -0.058. It found that, on average, when companies faced an actual EPS that was only slightly less than the median analyst estimate last year, the average number of contamination warnings was only slightly greater than the median analyst estimate. 0.3425 more companies.en
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U0001-1809202223072100.pdf: 960446 bytes, checksum: 60e80e3a6817df9fec35ff8a7636f99d (MD5)
Previous issue date: 2022
en
dc.description.tableofcontents口試委員會審定書 I 摘要 II ABSTRACT III 目錄 IV 圖目錄 VI 表目錄 VII 1.前言 1 2.文獻回顧 4 3.研究方法 7 3.1斷點迴歸密度檢定 7 3.2資料來源及變數選擇 9 4.實證結果 15 4.1 斷點迴歸密度檢定 15 4.2 樣本分析 18 4.3 迴歸分析 21 4.4 穩健性分析 28 5. 結論 33 參考文獻 35
dc.language.isozh-TW
dc.title公司財務績效對環境污染的影響:斷點迴歸密度測試應用zh_TW
dc.titleCorporate performance and pollution: regression discontinuity design density testen
dc.typeThesis
dc.date.schoolyear110-2
dc.description.degree碩士
dc.contributor.oralexamcommittee黃景沂(Ching-I Huang),樊家忠(Elliott Fan)
dc.subject.keyword盈餘操縱,斷點迴歸密度測試,公司治理,zh_TW
dc.subject.keywordearnings manipulation,regression discontinuity density testing,corporate governance,en
dc.relation.page37
dc.identifier.doi10.6342/NTU202203542
dc.rights.note同意授權(全球公開)
dc.date.accepted2022-09-21
dc.contributor.author-college社會科學院zh_TW
dc.contributor.author-dept經濟學研究所zh_TW
dc.date.embargo-lift2022-09-29-
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