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研究生:黃媺婷
研究生(外文):Mei-Ting Huang
論文名稱:探討營運資金估計誤差影響盈餘品質之特性-應用六標準差
論文名稱(外文):A Study of the Influence of the Characteristics of Working Capital Estimation Errors on Earnings Quality -Application of the Six Sigma Method
指導教授:張森河張森河引用關係
指導教授(外文):Shen-Ho Chang
學位類別:碩士
校院名稱:逢甲大學
系所名稱:會計所
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:2007
畢業學年度:95
語文別:中文
論文頁數:73
中文關鍵詞:營運資金估計誤差盈餘品質六標準差
外文關鍵詞:Earnings qualityestimation errorsSix-Sigma
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國內知名企業連續爆發重大會計弊案後,不僅重創了投資大眾對於對財務報表之信心,導致企業財務報表之盈餘品質備受質疑,造成投資風險增加。本研究係從市場投資者的角度,提供一套從整體企業經營活動的觀點進行分析,以便作為投資者的投資組合決策之參考。本研究採用Dechow and Dichev(2002)發展出衡量盈餘品質之營運資金估計誤差模式,並以導入「六標準差」理念中,將過去對盈餘品質抽象性觀念,轉變成以數字量化資料,回歸至財務報表分析的觀念將連接成整體性構面,藉由Palepu、Healy and Bernard(2005)企業整體性評估與分析的觀念,進行整體企業經營活動分析,比較企業之產業環境因素、經營策略、會計政策、財務分析,來解釋營運資金估計誤差之特性,並以說明其對盈餘品質之差異原因。
This study attempts to analyze overall management activities of firms, relating to the role of market investors, to provide investors with important reference information for managing their portfolios. The method of Dechow and Dichev(2002) was adopted to measure earnings quality and to develop an working capital estimation errors model. In addition, the "Six Sigmas" principle was used to transform past abstract concepts into quantification to link to financial report analytical concepts and to form an overall structure proposed by Palepu, Healy and Bernard(2005). Analysis of overall management activities of firms, comparison of industry environmental factors of firms, business strategies, accounting systems, financial analysis and characteristics of working capital estimation errors were carried out to explain differences in earnings guality among firms.
摘要 I
章節目錄 III
圖目錄 V
表目錄 VI
第一章 緒論 1
第一節 研究背景與目的 1
第二節 研究架構 4
第三節 研究流程 5
第二章 文獻探討 6
第一節 盈餘品質之論述 6
第二節 營運資金估計誤差對盈餘品質之關係 11
第三章 研究方法 13
第一節 觀念性流程 13
第二節 六標準差之論述 15
第三節 六標準差導入營運資金估計誤差之應用 16
第四節 資料來源、樣本選取及研究期間 26
第四章 實證論述 30
第一節 營運資金估計誤差之衡量 30
第二節 營運資金估計誤差之資料分析 38
第三節 改善及控制 49
第四節 論述樣本資料分析構面 51
第五章 結論及建議 52
參考文獻 54
附錄 58
一、中文文獻
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4.吳壽山、蕭子誼、林昱成,2003,運用橫斷面二階段迴歸檢定企業盈餘管理有效力之實證研究,證券市場發展,第十五卷,第三期:105-136。
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14.鄭丁旺 著,2001,「中級會計學九版上冊」,台北:鄭丁旺出版。
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二、英文文獻
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4.Barth, M., D. Cram, and K. Nelson. 2001. “Accruals and the prediction of future cash .” The Accounting Review 76(1):27-58.
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7.Bernstein,L.1993.”Financial Statement Analysis.”5th ed,homwood,IL:Irwin.
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15.Dechow, P. M., and I. D. Dichev. 2002. “The Quality of accruals and Earnings:The Role of Accrual Estimation Errors.” The Accounting Review 77(Supplement):35-59.
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18.Levitske, J. 1994. ESOP valuation:The “quality” of all earnings is not the same. Journal of pension planning & compliance.
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21.Kevin Linderman, Roger G. Schroeder, Srilata Zaheer, Adrian S. Choo. 2003. “Six Sigma: a goal-theoretic perspective.” Journal of Operations Management 21:193-203.
22.Mishkin, F.1983.A Rational Expectations Approach to Macroeconometrics Testing Policy Effectiveness and Efficient Markets Models. Chicago, IL: University of Chicago Press for the National Bureau of Economic Research.
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29.Schipper,K., and L. Vincent. 2003.”Earnings Quality.” Accounting Horizons 17(Supplement):97-110.
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