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研究生:黃力學
研究生(外文):Li-Hsueh Huang
論文名稱:財務報導透明度與盈餘管理
論文名稱(外文):The Relation Between Financial Reporting Transparency And Earnings Management
指導教授:王萬成王萬成引用關係
指導教授(外文):Wann-Cherng Wang
學位類別:碩士
校院名稱:國立成功大學
系所名稱:會計學系碩博士班
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:2008
畢業學年度:96
語文別:中文
論文頁數:80
中文關鍵詞:財務報導綜合淨利盈餘管理資訊透明度
外文關鍵詞:financial reportingtransparencyearnings managementcomprehensive income
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文獻指出,有較高資訊透明度之財務報導格式,較易偵測出盈餘管理的行為。近來研究則假設並驗證了有較高資訊透明度之綜合淨利報導格式亦能降低經理人在該範疇從事盈餘管理之可能性。在本篇研究中,由91個會計與財務金融研究生填寫問卷,選擇出售投資組合中某一筆備供出售證券,藉此試圖找出在相關領域工作的經理人,面臨類似情境可能採取行動之輪廓;以及提供會計原則制訂單位修訂公報之參考。實驗控制了綜合淨利報導格式之透明度,以及公司預計盈餘和分析師預測盈餘之間關係兩個自變數,以2×2組間設計方式進行分析。實驗結果指出,不論預計盈餘低於或高於分析師預測盈餘,參與者均傾向於賣出能增加盈餘之證券。然而,較高透明度綜合淨利報導格式,相較於低透明度者,未能明顯地降低淨利增加及淨利減少兩種盈餘管理意圖。實驗參與者指出,利用類似處分備供出售證券方法之盈餘管理,在不同報導格式表達下對報表閱讀者而言均屬中度明顯,在改善公司股價、及對管理當局報導正直性的影響程度亦屬中度,且無顯著差異。
Prior studies indicate that greater transparency in financial reporting formats is capable of detecting earnings management. The recent research hypothesizes and substantiates that greater transparency in disclosure of comprehensive income discourages managers from engaging in earnings management in the field of increased transparency. In this experiment, 91 graduate students in institutes of accountancy, and finance and banking choose which available-for-sale security to sell from a portfolio. By projecting these results on managers in related careers, I try to find out which step they would take when facing similar situations, and provide reference for accounting standard setters. This study manipulates the transparency of comprehensive income reporting and the relation between projected earnings and consensus forecasts in a 2 by 2 between-subjects design. Whether projected earnings are below or above consensus forecasts, participants, on average, tend to sell securities that increase earnings. However, more transparent comprehensive income format doesn’t significantly reduce both income-increasing and income-decreasing earnings management. All participants indicate that if a company was using techniques such as realized gains (losses) from available-for-sale securities to manage earnings, it would be moderately obvious to statement readers, and its effects on the company’s stock price and its reputation for reporting integrity are moderate, and not different significantly between the less and the more transparent conditions.
目錄
摘要 I
目錄 III
表目錄 IV
第一章 緒論 1
第一節 研究動機 1
第二節 研究問題 2
第二章 相關理論及文獻探討 5
第一節 SFAS第115號 5
第二節 盈餘管理 13
第三節 盈餘管理之相關文獻 20
第四節 透過處分備供出售證券從事盈餘管理 27
第五節 綜合淨利報導與其透明度 27
第六節 透明度與盈餘管理 30
第三章 研究方法 34
第一節 研究假說 34
第二節 研究設計 35
第四章 實驗結果與分析 41
第一節 受測格式確認分析 41
第二節 假說檢定 42
第三節 實驗後問卷分析 47
第五章 結論與建議 51
第一節 研究結論 51
第二節 研究限制 53
第三節 未來研究建議 54
參考文獻 55
附錄 問卷與原始樣本資料 60
中文部分:

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3. 林嬋娟、洪櫻芬與薛敏正,財務困難公司之盈餘管理實證研究,管理學報,第14 卷第1 期,pp.15-38,民國86年。
4. 馬嘉應、劉敬業,企業合併之會計及稅務問題探討,財稅研究,第32卷第1期,pp.67-79,民國89年。
5. 劉啟群,我國金融業會計損益項目季別分析:盈餘管理間接測試法,會計評論,第31 卷,pp.64-79,民國88年。
6. 王寶雪,從會計醜聞探討盈餘管理與盈餘品質,國立成功大學會計學研究所碩士
論文,民國92年。
7. 吳貞樺,新上市公司上市前後盈餘管理與蜜月期異常報酬之探討,國立中正大學財務金融研究所碩士論文,民國88年。
8. 胡永純,盈餘預測與盈餘管理之關聯性研究,國立中興大學會計學研究所碩士論文,民國86年。
9. 莊美慧,現金增資與財務報導關聯性之研究,國立台灣大學會計研究所碩士論文,民國94年。
10. 黃婷鈺,公司盈餘符合或超過分析師預測之溢酬,國立中央大學企業管理研究所碩士論文,民國94年。
11. 黃瓊瑤,財務預測與盈餘管理之關聯性研究,靜宜大學企業管理研究所碩士論文,民國91年。

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