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研究生:何俊賢
研究生(外文):Ho-Chun Hsien
論文名稱:財務報表項目之分類變動與盈餘管理之研究
論文名稱(外文):An Exmination of Classification Shifting and Earnings Management
指導教授:邱秀清邱秀清引用關係李慕萱李慕萱引用關係
指導教授(外文):Hsiu-Ching ChiuMushang Lee
學位類別:碩士
校院名稱:中國文化大學
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:2007
畢業學年度:95
語文別:中文
論文頁數:81
中文關鍵詞:盈餘管理盈餘組成要素特定項目分析師預測
外文關鍵詞:earnings managementearnings componentsspecial itemsanalyst forecastsanalyst forecastsanalyst forecasts
相關次數:
  • 被引用被引用:3
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  • 下載下載:17
  • 收藏至我的研究室書目清單書目收藏:1
本文以2000年至2002年上市公司資訊電子業的資料,探討國內企業透過財務報表項目之分類變動以進行盈餘管理之行為。實証結果顯示,管理者會策略性地將核心費用分類變動至特定項目下,其未直接改變帳上數字,但會造成核心盈餘的高估,導致未預期核心盈餘的增加。此外,實証結果亦顯示,公司管理當局會利用此一盈餘管理的方法來達到分析師的預測。
This paper use the data of public electronic company from 2000 to 2002 to examine the classification of items within the income statement as an earnings management tool. Evidence is consistent with manager opportunistically shifting expenses from core expenses to special items. This vertical movement of expenses not only doesn’t change bottom-line earnings, but also overstates core earings and increases unexpected core earnings. In addition, It appears that managers use this earnings management tool to meet analyst forecast earnings benchmark.
中文摘要 .................... iii
英文摘要 .................... iv
誌謝辭  .................... v
內容目錄 .................... vi
表目錄  .................... viii
圖目錄  .................... ix
第一章  緒論.................. 1
  第一節  研究背景與動機........... 1
  第二節  研究問題與目的........... 4
第三節 研究流程.............. 5
第四節 論文架構.............. 6
第二章  文獻探討................ 8
第一節  盈餘管理的基本概念與衡量模式.... 8
第二節  盈餘管理的相關文獻......... 31
第三節  財務報表項目分類變動的相關文獻... 39
第三章  研究方法................ 45
第一節  研究架構.............. 45
第二節  研究假說的建立........... 46
第三節  變數的定義與衡量.......... 48
第四節  實證模型.............. 55
第五節  樣本篩選及資料來源......... 58
第六節 資料分析方法............ 60
第四章  實證結果................ 61
第一節  敘述性統計及相關性分析....... 61
第二節  實證結果.............. 63
第五章  研究結論與建議............. 69
第一節  研究結論.............. 69
  第二節  研究限制.............. 70
  第三節  研究建議.............. 71
参考文獻 .................... 72
一、中文部份

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林君怡(2002),門檻心理下之盈餘管理,國立台灣大學會計研究所碩未出版之碩士論文。

林炳滄(2002),真相與陷阱-從擬制性盈餘的發佈談起,會計研究月刊,194(1),121-126。

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林嬋娟,洪櫻芳,薛敏正(1997),財務困難公司之盈餘管理實證研究,管理學報,14(1),15-38。

林嬋娟,薛敏正,蘇逸穎(2001),預期盈餘與盈餘平穩化實證研究,證券市場發展季刊,14(1),139-148。

金成隆,曹壽民(1999), 台灣上市公司盈餘/股價關聯性之研究,中山管理評論,7(1) ,81-100。
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許雅婷(2003),間接盈餘管理與直接盈餘管理之關係,國立彰化師範大學會計研究所未出版之碩士論文。

郭效佩(2001),共同基金群集行為及其對股價影響之研究,私立朝陽科技大學財務金融研究所未出版之碩士論文。

陳心怡(2000),上市公司現金增資前盈餘管理與其後績效關連性之研究,國立台灣大學會計學研究所未出版之碩士論文。

陳育成,黃瓊瑤(2001),台灣資本市場盈餘預測與盈餘管理關聯性之研究,証券市場發展季刊,13(2),97-121。

陳貞臻(2001),台灣上市公司現金增資與盈餘管理行為相關性之實證研究,私立中原大學會計研究所未出版之碩士論文。

程銀宗(2000),資本支出宣告之市場反應影響因素探討,國立中正大學企業管理研究所未出版之碩士論文。

劉文傑(2004),台灣新上市、櫃公司績效與盈餘管理之實證研究,私立義守大學財務金融研究所未出版之碩士論文。

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劉賢修(1994),應計項目操縱對盈餘反應係數之實證研究,國立台灣大學會計學研究所未出版之碩士論文。

蔡坤哲(2003),資訊揭露程度與盈餘管理關係之探討-以上市電子類股為例,國立東華大學企業管理研究所未出版之碩士論文。

龔千里(2001),從本土型金融風暴影響下診斷不動產業發生財務危機之研究,私立大葉大學事業經營研究所碩士班未出版之碩士論文。

二、英文部分

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