臺灣博碩士論文加值系統

放款備抵呆帳與已實現固定資產重估增值都會出現在報表上面，而這也讓投資者及分析者可以快速分析銀行貸款狀況及銀行資產的穩定性。而這兩個變數也被銀行拿來做為盈餘管理的方式，因為提高放款備抵呆帳會使收益減少，而提高已實現固定資產重估增值則會增加收益。
利用2003年至2018年之間的季資料，檢驗銀行業資產報酬率、獨立董事、董事會規模以及負債比率是否會影響從事盈餘管理之行為。實證發現，較高的資產報酬率，銀行績效較好較不會從事盈餘管理行為。公司治理機制下，獨立董事比例與董事會規模越大都較不會從事盈餘管理行為，而負債比率較高，償債能力較差，則會使得從事盈餘管理行為增加。

Loan loss provisions and realized fixed assets gains and losses will appear on the statement, which allows investors and analysts to quickly analyze the bank loan status and the stability of bank assets. These two variables are also used by banks as a way of earnings management,Because raising the Loan loss provisions for bad debts will reduce the income,Increasing the realized fixed assets gains and losses will increase revenue.
Using seasonal data between 2003 and 2018, it is tested whether the return on assets of the banking industry, the size of independent directors, the size of the board of directors, and the debt ratio will affect the conduct of earnings management. Empirical findings, Higher return on assets, better bank performance than earnings management. Under the corporate governance mechanism, Independent board and t Board size are less likely to engage in earnings management. The higher debt ratio and poorer solvency will increase the performance of earnings management.

目錄
中文摘要 Ⅰ
Abstract Ⅱ
誌謝 Ⅲ
目錄 Ⅳ
表目錄 Ⅵ
圖目錄 Ⅶ
第壹章 緒論 1
第一節 研究動機與背景 1
第二節 研究目的 5
第三節 研究架構 9
第貳章 文獻探討與假說建立 11
第一節 盈餘管理 11
第二節 公司治理機制 12
第三節 研究目的與研究假說相互關係 19
第參章 研究設計 20
第一節 樣本選取與資料來源 20
第二節 實證模型與變數說明 21
第三節 變數衡量 24
第肆章 實證結果與分析 30
第一節 敘述統計與相關分析表 30
第二節 實證結果 34
第伍章 結論 42
第一節 研究結論 42
第二節 研究限制及建議 43
參考文獻 44

表目錄
表 1 本研究假說與研究目的相互關係 19
表 2 各變數的敘述統計量 31
表 3 放款備抵呆帳、已實現固定資產重估增值與盈餘管理的迴歸結果 33
表 4 研究變數的敘述統計量 35
表 5 資產報酬率、金融控股公司持有與盈餘管理的迴歸結果 39
表 6 裁量性放款備抵呆帳、裁量性已實現固定資產重估增值的迴歸結果 41

圖目錄
圖 1 研究流程 10

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