臺灣博碩士論文加值系統

財務報表上的盈餘數字一直以來都是資本市場上投資人與分析師所關注的焦點，財務資訊為評估投資與授信決策的主要參考依據，而財務內容更提供報表使用者即時的公司財務狀況及營運活動之成果，為提高財務報表資訊的有用性，管理當局對於公司財務報導政策具有影響力，因此，管理當局可能企圖利用一般公認會計準則所賦予之裁量權，透過會計政策的選用，而使盈餘達到某一特定水準。本研究以我國2000至2009年期間上市（櫃）公司作為研究樣本，旨在探討會計盈餘管理的使用程度對盈餘資訊性之影響。實證結果顯示：當公司進行會計盈餘管理程度愈大，盈餘資訊性愈低，此實證結果符合當公司進行會計盈餘管理活動對盈餘資訊性有負面之影響。本研究亦進行若干額外實證測試，證實研究結果皆具備相當的穩固性。

Earnings quality is a critical concerned by investors and analysts in the capital market. The financial information can provide users with the instant financial conditions and operating achievements of the company, thus, can be used as a reference for assessing the decisions of investment and credit. Aiming to improve the usefulness of the financial statements, management has influence on the policies of corporate financial reporting. Therefore, it’s possible for the management to use the discretion endowed by the generally accepted accounting principles to target the earnings threshold. Taking the companies listed (or OTC) from 2000 to 2009 as samples, the study examines the influence of accounting accruals-based earnings management on the earnings informativeness. It’s found that the magnitude of discretionary accruals is negatively associated with the earnings informativeness. This study implements several diagnostic checks and reveals the empirical findings are robust to the supplementary examinations.

目錄
中文摘要 i
ABSTRACT ii
誌謝 iii
目錄 iv
表目錄 v
圖目錄 vi
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究架構與流程 4
第二章 文獻探討 6
第一節 盈餘管理之相關文獻 7
第二節 盈餘資訊性之相關文獻 12
第三章 研究設計 15
第一節 研究假說 15
第二節 會計盈餘管理變數及控制變數 16
第三節 實證模型 20
第四節 資料來源、研究期間與樣本選取 22
第四章 實證結果與分析 24
第一節 敘述性統計與相關性分析 24
第二節 實證結果 28
第五章 額外測試 30
第一節 考量重大經濟事件之影響---博達案之檢測 31
第二節 會計盈餘管理之盈餘資訊性---電子業／非電子業之測試 34
第六章 研究結論及限制 37
第一節 研究結論 37
第二節 研究限制 38
參考文獻 39

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