臺灣博碩士論文加值系統

本文欲探討台灣機構投資人的持股行為與裁決性應計項目及應計項目估計誤差之關聯性。研究結果顯示機構投資人的持股行為與應計項目估計誤差及裁決性應計項目間，無論是三大法人加總、外資法人、投信及自營商間的關係均不顯著，顯示機構投資人似乎未將應計項目的資訊內涵納入持股考量。故究竟影響機構投資人的投資因素是否包含應計項目的資訊內涵，應該還需更進一步研究。

This paper investigate the association between institutional investors’ holding behavior and discretionary accruals and them accrual estimation errors in Taiwan. The results show that they are no significantly relationship between institutional investors’ holding behavior and discretionary accruals and them accrual estimation errors. There for is seems like the institutional investors’ don’t consider these information very seriously. And it might need further studies to find out their relation.

目錄
第壹章　緒論 - 1 -
第一節　研究動機與目的 - 1 -
第二節 研究架構與流程 - 3 -
第貳章　文獻探討 - 4 -
第一節　盈餘品質、應計項目的資訊內涵與盈餘管理 - 4 -
第二節　估計裁決性應計項目模型及應計項目誤差模型 - 17 -
第三節　機構投資人 - 22 -
第參章　研究方法 - 32 -
第一節　研究假說之建立 - 32 -
第二節　實證設計與變數衡量 - 36 -
第三節　變數定義及衡量 - 38 -
第四節　樣本與資料來源 - 45 -
第肆章　實證結果 - 46 -
第一節　敘述性統計 - 46 -
第二節　多變量分析 - 48 -
第五章　結論與建議 - 65 -
第一節　研究結論 - 65 -
第二節　研究限制及未來研究建議 - 68 -
參考文獻 - 69 -

參考文獻
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