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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 沈中華(Chung-Hua Shen) | |
dc.contributor.author | Shu-Yung Yang | en |
dc.contributor.author | 楊淑筠 | zh_TW |
dc.date.accessioned | 2021-06-15T06:45:18Z | - |
dc.date.available | 2016-07-07 | |
dc.date.copyright | 2011-07-07 | |
dc.date.issued | 2011 | |
dc.date.submitted | 2011-06-27 | |
dc.identifier.citation | 參考文獻
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/48057 | - |
dc.description.abstract | 目前已有多個國家採用國際財務報導準則編製財務報表,本研究的主要目的係檢驗國際財務報導準則的實施對於銀行業盈餘管理的影響。過去的文獻曾提及遵循國際財務報導準則可以增加資訊的充分揭露、反映資產的公平價值及減少管理當局裁決性項目的主觀判斷,而本研究預期這些改變將有助於降低盈餘管理的可能性。經由蒐集24個國家共259家商業銀行樣本資料並進行2001至2009年財務數字的實證分析,結果發現與本研究之預期相同,顯示銀行業在採用國際財務報導準則之後,盈餘管理現象獲得改善。 | zh_TW |
dc.description.abstract | International Financial Reporting Standards (IFRS) have recently been adopted in a number of jurisdictions. The overall objective of this paper is to examine the effect of IFRS and its enforcement on earnings management in the banking industry. Prior research has shown that adherence to IFRS would enhance information disclosures, reflect the fair value of assets, and reduce discretionary judgments. We expect these changes would mitigate the possibility of earnings management. We use a sample of 259 commercial banks from 2001 to 2009 across 24 countries. Consistent with our predictions, we find that earnings management is reduced in the post IFRS period. | en |
dc.description.provenance | Made available in DSpace on 2021-06-15T06:45:18Z (GMT). No. of bitstreams: 1 ntu-100-R98723036-1.pdf: 676823 bytes, checksum: b3787aad30cdaff0f3c41fd01e102402 (MD5) Previous issue date: 2011 | en |
dc.description.tableofcontents | 目 錄
誌謝……………………………………………………………………i 中文摘要………………………………………………………………ii 英文摘要………………………………………………………………iii 目錄……………………………………………………………………iv 圖目錄…………………………………………………………………v 表目錄…………………………………………………………………vi 第壹章 緒論…………………………………………………………1 第一節 研究動機與目的……………………………………………1 第二節 研究流程與架構……………………………………………4 第貳章 文獻回顧……………………………………………………6 第一節 國際財務報導準則之沿革與發展…………………………6 第二節 國際財務報導準則與會計品質……………………………14 第三節 盈餘管理……………………………………………………19 第參章 研究設計……………………………………………………24 第一節 研究假說……………………………………………………24 第二節 研究步驟與研究方法………………………………………29 第三節 資料來源與樣本篩選………………………………………34 第肆章 實證結果分析………………………………………………36 第一節 樣本敘述性統計分析………………………………………36 第二節 避免盈餘損失現象分析……………………………………42 第三節 避免盈餘下滑現象分析……………………………………46 第伍章 結論…………………………………………………………50 第一節 結論與建議…………………………………………………50 第二節 研究限制……………………………………………………52 參考文獻………………………………………………………………53 | |
dc.language.iso | zh-TW | |
dc.title | 採用國際財務報導準則對於銀行業盈餘管理的影響 | zh_TW |
dc.title | Earnings Management under IFRS in the Banking Industry | en |
dc.type | Thesis | |
dc.date.schoolyear | 99-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 沈大白,黃玉麗,盧陽正,毛治文 | |
dc.subject.keyword | 國際財務報導準則,銀行盈餘,盈餘管理,門檻, | zh_TW |
dc.subject.keyword | International Financial Reporting Standards (IFRS),Bank earnings,Earnings management,Thresholds, | en |
dc.relation.page | 58 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2011-06-28 | |
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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