臺灣博碩士論文加值系統

最近著名的會計醜聞，國外像是Enron、HealthSouth、Tyco、Worldcom與國內的博達科技、力霸集團、太電集團，使得企業經營的誠信原則受到了高度的質疑，一般社會大眾投資者與企業內部人士之間的資訊不對稱也日漸嚴重。
本研究目的為探討以會計數字為基礎的經濟附加價值法及以權益市值為基礎的創造的股東價值二種方法與盈餘管理的相關性，同時探討公司治理相關機制對於盈餘管理所造成的影響是否有減緩的效果。

Recent accounting scandals at prominent companies such as Enron, Healthsouth, Tyco, and Worldcom abroad and Procomp technological, Rebar Group, PEWC in our country make the honest of firm’s principle doubt by investors. Information asymmetry between investors and management is becoming increasingly serious.
The purpose of this study was to explore the difference between accounting-based economic added value and equity market-value-based created of shareholder value. As the same time we also explore the impact of corporate governance mechanisms on earnings management.

摘要 i
目錄 ii
圖目錄 iv
表目錄 v
第一章 導論
1.1 研究背景與動機1
1.2 研究目的2
第二章 文獻探討
2.1 盈餘管理3
2.2 經濟附加價值8
2.3 創造的股東價值10
2.4 公司治理與盈餘管理11
第三章 研究方法
3.1 盈餘管理的衡量13
3.2 經濟附加價值的衡量13
3.3 創造的股東價值的衡量15
3.4 公司治理機制的衡量17
3.5 樣本說明18
第四章 實證結果21
第五章 結論與建議
5.1 研究結論32
5.2 研究限制33
5.3研究建議與未來發展34
參考文獻35


CHINESE ABSTRACTi
ENGLISH ABSTRACTii
ACKNOWLEDGEMENTSiii
CONTENTSiv
ILLUSTRATIONSv
TABLESvi
CHAPTER
I. Introduction
1.1 Motivation1
1.2 Objective2
II. LITERATURE REVIEW
2.1 Earnings Management4
2.2 EVA11
2.3 CSV13
2.4 Corporation Governance and Earnings Management15
III. RESEARCH DESIGN
3.1 Measurement of earnings management18
3.2 Measurement of EVA19
3.3 Measurement of CSV21
3.4 Measurement of governance24
3.5 Sample Selection25
IV. EMPIRICAL ANALYSIS28
V. CONCLUSIONS AND RECOMMENDATIONS
5.1 Conclusions41
5.2 Limitation on Research43
5.3 Recommendations and development in future43
BIBLIOGRAPHY45

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