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研究生:沈千淳
研究生(外文):Chien-Chun Shen
論文名稱:保險業之準備金與損益操弄:季別分析
論文名稱(外文):The Reserves and Income Manipulation of the Insurance Industry: The Seasonal Analysis
指導教授:黃德芬黃德芬引用關係
指導教授(外文):De-Fen Huang
學位類別:碩士
校院名稱:國立東華大學
系所名稱:會計與財務碩士學位學程
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:2011
畢業學年度:99
語文別:中文
論文頁數:102
中文關鍵詞:損益操弄季別分析準備金保險業
外文關鍵詞:income manipulationseasonal analysisreservesinsurance industry
相關次數:
  • 被引用被引用:2
  • 點閱點閱:478
  • 評分評分:
  • 下載下載:102
  • 收藏至我的研究室書目清單書目收藏:1
保險為一性質特殊之行業,不僅須對股東與債權人負責,也承擔著對投保大眾的義務,因此各國政府皆將其視為重點管制行業,設立諸多法令規章予以限制。在各種規定之中,各項準備金之提存為保險業最大的營業費用,而過去的許多文獻也指出企業的行為具有季節別差異,因此本研究試圖以「間接測試法」觀察保險業第四季各項準備金與其他損益操弄項目之提列或收回是否顯著異於前三季,並以「直接測試法」檢驗上述行為與保險業之盈餘管理及資本管理是否有直接之關聯。間接測試法實證結果顯示,各項準備金與其他損益操弄項目第四季比例的平均數與變異程度中,大多數皆顯著高於前三季,顯示保險業有考量全年度的盈餘目標,將損益延後至第四季認列的現象。直接測試法顯示,盈餘平穩化和提列特別準備與處分資產損失項目第四季比例成顯著正相關,虧損的保險公司則未獲得顯著正向結果,資本適足率較差的保險業者與處分投資利得與處分資產利得為顯著正相關。實證結果顯示,保險業者會以第四季提列或收回各項準備金與其他損益項目進行損益操弄,達到盈餘管理或資本管理之目的。然實證結果顯著項目較少,可能是因為樣本數量不足所產生之偏誤。
The Insurance is a control-emphasizing industry. It is not only undertakes the responsibility to the shareholders and creditors, but also bears the obligation of the policyholder. So it is asked to strictly observe many laws and regulations by governments. The provisions of reserves are the largest operating expenses for an insurer. Many literatures also indicated that the behaviors of companies have seasonal difference. So this thesis attempts to observe season phenomenon of reserves and other income-manipulation items by “indirect method”, and to examine whether that behaviors have direct association with earning managemwnt and capital managemwnt by “direct method”. The results of indirect method show that almost all the reserve  provisions and other income-manipulation items have seasonal difference, which means that the insurance industry will consider the annual target income and regular earnings in the fourth quarter of a year. In direct method, the rating of providing reserve for special losses and loss on disposal of assets in the fourth quarter are significantly positive to earning smoothing; there are no significantly positive to loss; weaker capital adequacy ratio is negative to gain on the rating of disposal of investments and gain on disposal of assets in the fourth quarter. The results of this study shows that to achieve the purpose of earning management and capital management, insurances accomplished income manipulation by the reserves and other income-manipulation items in the fourth quarter of a year. The short of sample may make the outcome of this examination are not entirely significantly.
中文摘要.............................................................................................................. I
英文摘要.............................................................................................................. II
第一章 緒論...................................................................................................... 1
第一節 研究背景........................................................................................ 1
第二節 研究目的........................................................................................ 2
第三節 研究架構........................................................................................ 4
第二章 文獻回顧.............................................................................................. 5
第一節 我國保險業提列保證金之相關規定............................................ 5
第二節 盈餘管理相關文獻........................................................................ 7
第三節 保險業之會計操弄........................................................................ 9
第三章 研究方法.............................................................................................. 13
第一節 假說發展........................................................................................ 13
第二節 變數衡量及模型建立.................................................................... 15
第三節 樣本選取........................................................................................ 25
第四章 實證結果.............................................................................................. 27
第一節 間接測試法.................................................................................... 27
第二節 直接測試法.................................................................................... 34
第五章 結論與建議.......................................................................................... 89
第一節 研究結論........................................................................................ 89
第二節 研究限制與建議............................................................................ 91
參考文獻.............................................................................................................. 93
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