臺灣博碩士論文加值系統

本研究利用特殊應計項目檢測企業是否存在盈餘管理現象。以往研究皆傾向利用未預期總應計項目來偵測企業盈餘管理行為，僅有少數文獻曾探討特殊應計項目，且其焦點集中於財產與災害保險及金融業。本研究主要探討在四種不同情況下，企業是否利用特殊應計項目來達到盈餘管理目的︰現金增資、企業併購、破產公司及避免報導盈餘衰退。本研究主張盈餘管理是透過損益表中不同科目來進行，而科目之選擇是取決於前述四種不同情況以達成盈餘管理目的，因此針對四種盈餘管理動機分別作出不同之預測。
本研究預測：（1）現金增資之企業會利用提早認列收入來進行盈餘管理使盈餘增加，因此這些企業之未預期應收帳款應會較高。（2）主併公司於收購前一年會利用收入的認列以提高盈餘，因此未預期應收帳款應較高。（3）破產公司為了要隱藏其財務困窘，可能在破產年前會有目的的去誇大實質盈餘，因此其未預期應收帳款、存貨應較高。（4）為避免報導盈餘衰退，使盈餘略微增加，企業會操縱非經常性項目，如非常損益、停業部門損益等，藉以達到盈餘管理目標。
實證結果顯示：
一、 企業進行現金增資時，確實利用未預期應收帳款部份進行盈餘管理，使公司帳面價值提高，以順利募得資金。
二、 企業進行併購前，未預期應收帳款較對照樣本公司高，但未達顯著水準。
三、 破產公司在發生財務危機時，會利用未預期應收帳款進行盈餘管理，提高盈餘，以隱藏財務困窘的情況。
四、 企業為了避免報導盈餘衰退，應會提早認列收入，而延遲認列費用，但此論點並未獲得支持，因此公司可能利用其他應計項目進行盈餘管理。
關鍵字：盈餘管理、現金增資、財務危機、特殊應計項目

目 錄
摘 要 IV
誌　謝 VI
目 錄 VII
表目錄 VIII
第一章　緒論 1
1.1研究背景與動機 1
1.2研究目的 2
1.3研究架構與流程 4
第二章 文獻探討 6
2.1盈餘管理 6
2.2不同情況之盈餘管理相關文獻 10
第三章 研究方法 18
3.1研究假說 18
3.2研究方法 21
3.3樣本選樣 28
第四章　實證結果分析 30
4.1樣本資料敘述性統計 30
4.2單變量及二元迴歸分析 34
第五章　結論與建議 47
5.1研究結論 47
5.2研究限制 49
5.3建議 50
參考文獻 51

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