臺灣博碩士論文加值系統

本論文主要檢驗供應鏈強度與應計盈餘管理和實質盈餘管理的關係。本研究以手工蒐集年報中揭露之主要進銷貨客戶資料，並以台灣上市公司為研究樣本。實證結果發現：第一、供應鏈強度與應計盈餘管理呈正相關；第二、供應鏈強度對實質盈餘管理具有正向影響。此外，將供應鏈關係分為「公司-銷貨」與「公司-購貨」兩群樣本，發現盈餘管理與供應鏈強度之關係，其效果在「公司-銷貨」組顯著大於「公司-購貨」組。本文結果隱含企業管理者有誘因調整盈餘以極大化公司財富，藉此強化其與主要客戶(或供應商)之關係。

This study examines the relationship between supply chain intensity and earnings management. Our empirical findings indicate that supply chain’s magnitude is positively associated with earnings management, proxied by discretionary accrual or real earnings management. Furthermore, this phenomenon is more pronounced for firms while sales made to major customers relative to purchases made to major suppliers. Overall, these findings imply that managers have an incentive to maximize firms’ value by manipulating earnings upward, which strengthens the relationship between firms and their major customers (or suppliers).

致謝詞 I
摘要 II
Abstract III
壹、 前言 1
貳、 文獻回顧與假說設立 5
一、 供應鏈強度的重要性 5
二、 盈餘管理 6
三、 假說建立 8
參、 研究設計 11
一、 模型設計 11
(一)應計盈餘管理 11
(二)實質盈餘管理 13
二、 資料來源與樣本 14
肆、 實證結果 17
一、 敘述性統計 17
二、 相關性分析 17
三、 實證模型之迴歸結果 18
伍、 敏感性分析 21
陸、 結論 25
參考文獻 27

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