臺灣博碩士論文加值系統

論文名稱：外部大股東與預計盈餘不足對盈餘管理的影響
校系所組別：真理大學管理科學研究所在職碩士專班 頁數：69
畢業時間及提要別： 96 學年度 第 2 學期 碩士 學位論文提要
研究生：范揚平 指導教授：莊忠柱 博士
論文提要內容：
本研究以2001-2006年間台灣上市上櫃公司為研究對象，利用複迴歸分析方法，探討外部大股東與預計盈餘不足對盈餘管理的影響。研究發現，外部大股東持股比例、法人外部大股東持股比例對裁決性應計項目及裁決性營運資金應計項目皆呈顯著負向影響。自然人外部大股東持股比例對裁決性應計項目及裁決性營運資金應計項目則未呈顯著影響。此外，預計盈餘不足對裁決性應計項目呈顯著正向影響，對裁決性營運資金應計項目未呈顯著影響。此結論可提供政府制定政策、投資人與公司管理當局參考。

The research focuses on the companies listed on SEC and OTC from year 2001 to 2006. The effects of outside blockholders and premanaged earnings shortage on earnings management is investigated by multiple regression model. The results show that the ratio of outside blockholders and institution outside blockholders have significantly negative effects on the discretionary accruals and the discretionary working capital accruals, but the holding ratio of natural outside stockholders have not. Premanaged earnings shortage have significant effect on the discretionary current accruals, however, and have not significantly effect on the discretionary working capital accruals as well. The conclusions may provide a conference for the government policy-makers, investors and corporation managements.

目錄
頁次
目錄……………………………………………………………………I
圖目錄…………………………………………………………………III
表目錄…………………………………………………………………IV
第一章 緒論…………………………………………………………1
第一節 研究背景與動機…………………………………………1
第二節 研究目的…………………………………………………6
第三節 研究範圍與對象…………………………………………6
第四節 研究流程…………………………………………………6
第二章 文獻探討……………………………………………………8
第一節 外部大股東與預計盈餘不足意涵………………………8
第二節 外部大股東對盈餘管理的影響文獻……………………13
第三節 預計盈餘不足對盈餘管理文獻…………………………15
第三章 研究方法……………………………………………………26
第一節 觀念性架構………………………………………………26
第二節 研究假說…………………………………………………27
第三節 研究樣本與資料來源……………………………………30
第四節 變數的操作性定義………………………………………32
第五節 實證模型…………………………………………………38
第四章 實證結果分析………………………………………………40
第一節 基本敘述統計分析………………………………………40
第二節 相關分析…………………………………………………41
第三節 外部大股東持股比例、預計盈餘不足對盈餘管理的
實證分析………………………………………………44
第五章 結論與建議 …………………………………………………55
第一節 結論……………………………………………………55
第二節 研究限制…………………………………………………58
第三節 建議………………………………………………………58
參考文獻………………………………………………………………61
一、中文部份………………………………………………………61
二、英文部份………………………………………………………63

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