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研究生:馬卓群
研究生(外文):CHUO-CHUN MA
論文名稱:盈餘目標的誘因對成本不對稱性之影響 -以母公司單獨報表與合併報表分析
論文名稱(外文):Effects of Incentives of Earning Targets on Cost Asymmetry: Evidence from the Separate Financial Statements and the Consolidated Financial Statements
指導教授:陳建中陳建中引用關係
學位類別:碩士
校院名稱:國立中央大學
系所名稱:會計研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2014
畢業學年度:102
語文別:中文
論文頁數:55
中文關鍵詞:盈餘目標成本不對稱性母公司單獨報表合併報表
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本研究探討管理者對於資源調整的動機。我們著眼於管理者有達成盈餘目標的誘因時對其資源調整決策的影響,並比較合併報表與母公司單獨報表的異同。
研究發現:不論是合併報表或母公司單獨報表,在銷貨上升且管理者有達成盈餘目標的誘因時,管理者會抑制新資源的投入;在銷貨下降且管理者有達成盈餘目標的誘因時,管理者會傾向於裁撤閒置資源。而這種決策會降低成本僵固的程度。結果顯示,當我們要了解一家公司的成本結構時,必須注意到管理者決策的動機,特別是管理者資源調整的誘因。

This paper focus on management’s intention about resource adjustments and how
management’s intentions to achieve earning goals influence their resource adjustments behavior.
Furthermore, we compare the difference between the consolidated financial statements and the
separate financial statements.
We find that, whether the consolidated financial statements or the separate financial statements,
while management have intentions to achieve earning goals, they curb the increase of new resources
for sales rises and reduce the idle resources for sales decreases. In consequence, these decisions
decrease the extent of cost asymmetry. The results illustrate that in order to realize the firms’ cost
structures should pay attention to the management’s intention, especially their resource adjustment
behavior.

摘要 i
Abstract ….ii
目錄 iii
圖目錄 iv
表目錄 v
第壹章 緒論 1
第一節 研究動機及目的 1
第二節 研究問題 2
第三節 研究流程 3
第貳章 文獻探討 5
第一節 成本僵固性 5
第二節 盈餘管理 7
第三節 合併報表相關規範 9
第參章 研究設計 11
第一節 假說發展 11
第二節 研究模型與變數衡量 14
第三節 資料來源與樣本選取 21
第肆章 實證分析 22
第一節 敘述統計、相關分析與卡方分配 22
第二節 實證結果 27
第伍章 結論 37
第一節 研究結論 37
第二節 研究貢獻 38
第三節 研究建議 39
參考文獻 40
附錄 43

中文部分

曾聯洲,2003,銷管費用僵固性之研究,國立政治大學會計研究所未出版碩士論文。
林有志、傅鍾仁、陳筱平,2011,成本僵固性之實證研究。
林旻毅,2004,銷管費用僵固性之額外證據,私立輔仁大學會計研究所未出版碩士論文。

外文部分

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Balakrishnan, R., and T. S. Gruca. 2008. Cost Stickiness and Core Competency. Contemporary Accounting Research 25: 993–1006.
Balakrishnan, R., M. J. Petersen, and N. S. Soderstrom. 2004. Does Capacity Utilization Affect the Stickiness of Costs? Journal of Accounting, Auditing and Finance 19: 283–99.
Banker, R. D., D. Byzalov; and J. M. Plehn-Dujowich. 2011. Sticky Cost Behavior: Theory and Evidence. Working paper, Temple University.
Banker, R., M. Ciftci, and R. Mashruwala. 2011. Managerial Optimism and Cost Behavior. Working Paper, Temple University.
Banker, R., R. Huang; and R. Natarajan. 2011. Equity incentives and Long-Term Value Created by SG&;A Expenditure. Contemporary Accounting Research 28: 794-830.
Bartov, E., and D. Cohen. 2009. The Numbers Game’ in the Pre- and Post-Sarbanes-Oxley Eras. Journal of Accounting, Auditing and Finance 24: 505–34.
Burgsttahler, D., and Dichev . 1997.Earnings Management to Avoid Earnings Decreases and Losses. Journal of Accounting and Economics 24: 99–136.
Bushee, B. T. 1998. The influence of institutional investors on Myopic R&;D investment Behavior. The Accounting Review 73: 305–33.
Chen, C. L., H, LU, and T. Souginanis. 2012. The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs. Contemporary Accounting Research 29: 252–82.
Chen, C. X., H. Lu, and T. Sougiannis. 2008. Managerial empire building, corporate governance, and the asymmetrical behavior of selling, general, and administrative costs. Working Paper, University of illinois at Urbana-Champaign.
Cohen, D., A. Dey, and T. Lys. 2008. Real and accrual-based earnings management in the pre and post-Sarbanes-Oxley periods. The Accounting Review, 83(3):757-787.
Cohen, D., R. Mashruwala and T. Zach. 2010. The use of advertising activities tomeet earnings benchmarks: evidence from monthly data, Review of Accounting Studies 15(4).
Dechow, P., and R. G. Slon.1991. Executive incentives and the Horizon Problem: An Empirical investigation. Journal of Accounting and Economics 14: 51–89.
Denver, Colorado, Healy, P. M. and J. M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13(4): 365-383.
Dierynck, B., W. R. Landsman; and A. Renders. 2012. Do Managerial incentives Drive Cost Behavior? Evidence About the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Belgian Private Firms. The Accounting Review 87 : 121-46.
Durtschi, C., and P. Easton. 2009.Earnings Management? Erroneous inferences Based on Earnings Frequency Distributions. Journal of Accounting Research 47: 1249–81.
Durtschi, C., and P. Easton. 2005. Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence ipso Facto. Journal of Accounting Research 43: 557–92.
Fama, E. F., and J. Macbeth. Risk, Return, and Equilibrium.1973. Empirical Tests. Journal of Political Economy 81: 607–36.
Graham, J. R.; C. R. Harvey; and S. Rajgopal. 2005.The Economic implications of Corporate Financial Reporting. Journal of Accounting and Economics 40: 3–73.
Kallapur, S., and L. Eldenburg. 2005. Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals. Journal of Accounting Research 43: 735–52.
Kama, i., and D, Weiss. 2012. Do Earnings Targets and Managerial Incentives Affect Sticky Costs? Journal of Accounting Research 51.
Keung, E.; Z. Lin; and M. Shia. 2010.Does the Stock Market See a Zero or Small Positive Earnings Surprise as a Red Flag? Journal of Accounting Research 48: 91–121.
Rees, L., and K. Siamakrishnan. 2007. The Effect of Meeting or Beating Revenue Forecasts on the Association Between Quarterly Returns and Earnings Forecast Errors. Contemporary Accounting Research 24: 259–90.
Roychowdhury, S. 2006. Earnings Management Through Real Activities Manipulation. Journal of Accounting and Economics 42 : 335–70.
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