臺灣博碩士論文加值系統

為了探究財務報表重編指標與企業盈餘管理之關聯性，本研究乃依據民國93年至97年之實際重編資料為樣本，針對我國公開發行之上市上櫃公司做全面性測試，以瞭解企業財務報表重編與盈餘管理之關聯性。本研究針對金融產業、電子產業與非電子產業間做實證結果分析，最後，另針對金融產業與非金融產業間實證結果做進一步分析。
實證結果發現，財務報表重編指標與企業盈餘管理的行為沒有顯著的相關性，且大多呈負向相關，顯示國內上市上櫃公司財務報表重編次數越多、財務報表重編原因為舞弊即遭證管會強制要求重編財務報表之公司，在財務報表重編原因中以會計個體變更、轉投資相關、重大重分類及公告重編等，非人未蓄意造假之原因而遭重編財務報表，因此管理者較無盈餘管理之行為。另外，在金融產業、電子產業及非電子產業間實證結果發現，三大產業的上市上櫃公司在財務報表重編次數有越趨減少的趨勢；金融產業、電子產業及非電子產業的財報重編原因，實證結果發現金融產業中最常見之財報重編原因為錯誤更正類型，而近年來金融業加強公司治理下，錯誤更正類型的重編原因也有逐漸減少的趨勢，非電子產業中以錯誤更正類型之重編原因最為常見，而電子產業中以會計變動及公告重編之重編原因在近幾年有增加的趨勢。

The past decade, Taiwan has continually found the listed companies having financial crises. This made investors lose their confidence in corporate managers and financial statements, and it seriously influenced the operation of capital markets. Information disclosure is useful in reducing information asymmetry and plays a major role in the cooperation governance.
The purpose of this research is to examine effects of financial report restatements on the earnings management. Collect restatements sampled from listed companies in Taiwan between 2004 and 2008 and to validate the hypotheses of firms have high index of restatements and earnings management will be high.
The empirical results find a non-significant negative correlation between restatement index and earnings management. This study shows that listed companies’ restatements most were non-premeditated and the earnings management were cut down. This study also shows that in these years listed companies’ restatements number have been reduced.

摘要............................I
ABSTRACT.......................II
目錄.................... .......III
圖目錄..........................V
表目錄..........................VI
第一章 緒論......................1
第一節 研究動機與目的.............1
第二節 研究架構..................4
第三節 研究流程..................5
第二章 文獻探討.................. 6
第一節 財務報表重編............... 6
第二節 財務報表重編與公司治理...... 11
第三節 公司治理與盈餘管理.......... 14
第四節 公司治理與資訊揭露.......... 18
第三章 研究方法.................. 21
第一節 樣本選取與資料來源......... 21
第二節 研究步驟.................. 23
第三節 實證模型.................. 24
第四章 實證結果.................. 28
第一節 敘述性統計分析............. 28
第二節 相關係數.................. 32
第三節 迴歸分析.................. 33
第五章 結論與建議................ 38
第一節 研究結論.................. 38
第二節 研究限制.................. 39

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