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研究生:鄭淩淇
研究生(外文):Ling-chi Cheng
論文名稱:裁決性應計項目的資訊內涵
論文名稱(外文):The Information Content of Discretionary Accruals
指導教授:戚務君戚務君引用關係鍾彩焱陳聖賢陳聖賢引用關係
指導教授(外文):Wuh-jiun ChiTsai-yen ChungSheng-syan Chen
學位類別:碩士
校院名稱:中原大學
系所名稱:會計學系
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:2000
畢業學年度:88
語文別:中文
論文頁數:60
中文關鍵詞:裁決性應計項目資訊內涵傳訊平滑淨利
外文關鍵詞:discretionary accrualsinformation contentsignalingincome smoothing
相關次數:
  • 被引用被引用:14
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  • 收藏至我的研究室書目清單書目收藏:3
裁決性應計項目在淨利的行為佔有重要的角色。由於管理當局可以操縱此項目的多寡與時點,過去文獻針對其在契約的履行、平滑淨利所扮演的角色多有所討論。本研究以Subramanyam(1996)的研究為架構,進一步將裁決性應計項目分類為平滑淨利及傳訊的目的,檢視台灣資本市場對裁決性應計項目的評價以及與後期衡量公司績效指標的關係。研究結果顯示(1)台灣資本市場對於作為傳訊的裁決性應計項目之評價較作為平滑淨利的評價為高。(2)裁決性應計項目與未來績效指標的關聯性亦成正向關係,與過去研究相符。但是作為傳訊的裁決性應計項目與未來績效指標的關聯性比作為平滑淨利的裁決性應計項目與未來績效指標的關聯性弱,與本研究假說不符。
Discretionary accruals play an important role in determining the behavior of reported earnings. Since discretionary accruals are subject to management’s manipulation, past researches focused on the role of discretionary accruals in contracting and income smoothing. The current study extends Subramanyam(1996)and classifies discretionary accruals into those for the purposes of signaling and for the purposes of smoothing income. The results indicate that the Taiwan capital market responds to discretional accruals that are hypothesized for the purposes of signaling stronger than those for the purposes of smoothing income. Although the associations between discretionary accruals and future performance indicators are positive, the relationship between discretionary accruals that are hypothesized for the purposes of signaling and future performance indicators is weaker than that between discretionary accruals that are hypothesized for the purposes of smoothing income and future performance indicators.
第一章 緒論………………………………………………………………………..1
第一節 研究動機………………………………………………………………1
第二節 研究目的………………………………………………………………5
第三節 研究架構………………………………………………………………5
第二章 文獻探討……………………………………………………………………8
第一節 盈餘管理的誘因………………………………………………………8
第二節 以裁決性應計項目作為盈餘管理的工具……………………………10
第三節 應計項目的資訊內涵…………………………………………………13
第四節 估計裁決性應計項目的模型…………………………………………15
第三章 研究設計……………………………………………………………………17
第一節 研究假說的建立………………………………………………………17
第二節 實證設計………………………………………………………………19
第三節 變數的衡量及樣本的形成……………………………………………21
第四章 實證結果與分析……………………………………………………………28
第一節 樣本敘述統計量………………………………………………………28
第二節 淨利組成項目的分組分析……………………………………………30
第三節 分組單變量變數分析…………………………………………………32
第四節 迴歸分析……………………………………………………………..40
第五章 結論與建議…………………………………………………………………55
第一節 研究結論………………………………………………………………55
第二節 研究限制………………………………………………………………56
第三節 研究建議………………………………………………………………57
參考文獻…………………………………………………………………………….58
表1、樣本篩選過程…………………………………………………………………25
表2、樣本分布情形…………………………………………………………………26
表3、各變數與當年度股票投資報酬率及未來三年盈餘的預期符號……………27
表4、各變數之敘述統計量…………………………………………………………29
表5、分組變數及各組樣本數(包含所有樣本)……………………………………31
表6、分組變數及各組樣本數(刪除產業代號99的樣本)…………………………31
表7、分組樣本變數分析─本期淨利變動數(△NI;包含所有樣本)……………34
表8、分組樣本變數分析─本期淨利變動數(△NI;刪除產業代號99的樣本)…35
表9、分組樣本變數分析--股票投資報酬率(R;包含所有樣本)…………………38
表10、分組樣本變數分析--股票投資報酬率(R;刪除產業代號99的樣本)……39
表11、股票投資報酬率與淨利組成項目之迴歸分析(包含所有產業)………….43
表12、股票投資報酬率與淨利組成項目之迴歸分析
(刪除產業代號99的樣本)…………………………………………………………45
表13、未來三年盈餘與淨利組成項目之迴歸分析(包含所有產業)…………….49
表14、未來三年盈餘與淨利組成項目之迴歸分析(刪除產業代號99的樣本)..52
圖次
頁次
圖1、研究架構………………………………………………………………………7
圖2、分組樣本………………………………………………………………………24
參考文獻
一、中文部分
1. 劉賢修,“應計項目操縱對盈餘反映係數之實證研究”,台灣大學會計研究所未出版碩士論文,民國83年。
2. 蘇逸穎,“本期盈餘、預期未來盈餘和盈餘操縱之關聯性”,台灣大學會計研究所未出版碩士論文,民國88年。
二、英文部分
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