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研究生:簡煜賢
研究生(外文):Yu-Hsien Chien
論文名稱:在企業不同生命週期下盈餘管理行為與會計保守關係之研究
論文名稱(外文):The Relationship between Earnings Management and Accounting Conservatism in Different Life-Cycle Stage
指導教授:許月瑜許月瑜引用關係
指導教授(外文):Yueh-Yu Hsu
口試委員:蔡學章游淑禎
口試委員(外文):Hsueh-chang TsaiShu-Chen Yu
口試日期:2011-05-17
學位類別:碩士
校院名稱:靜宜大學
系所名稱:會計學系
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:86
中文關鍵詞:企業生命週期會計保守性盈餘管理
外文關鍵詞:Business Life CycleAccounting ConservatismEarnings Management
相關次數:
  • 被引用被引用:2
  • 點閱點閱:333
  • 評分評分:
  • 下載下載:13
  • 收藏至我的研究室書目清單書目收藏:1
摘要
一直以來保守性是會計中一個關鍵的原則。FASB (1980)主張,「若有衡量誤差應選擇保守陳述淨利與資產而非誇張陳述淨利與資產」,是否採用保守性會計會影響損益表上的盈餘品質。故本研究分別檢視處於不同生命週期下之企業保守性,以及是否會受到成長性、盈餘管理以及不同公司特徵因素所影響。
本研究針對2000年至2009年之台灣上市公司作為研究樣本,共選取3700樣本數,進行相關研究。本研究採用Basu(1997)盈餘與股價報酬模式來衡量會計保守性,分別驗證:1. 在不同生命週期下,高成長的公司相對於低成長的公司,其保守性程度是否會存在顯著差異。2. 在不同生命週期下,高盈餘管理公司相對於低盈餘管理公司,其保守性程度是否會存在顯著差異。3. 企業在不同生命週期下,其保守性與盈餘管理是否會存在顯著差異。4. 企業在不同生命週期下,其會計保守性程度是否會因為不同公司特徵因素而產生顯著之差異。
本研究實證結果,結論為企業的會計保守性,在不同的生命週期下確實會有顯著的不同,而不同的公司特徵因素(例如,成長性、盈餘管理等變數)也確實會影響在不同生命週期下的保守性程度,並產生不同程度之影響。

Abstract
The is no doubt that conservatism is the key principle in accounting. FASB (1980) argued that "it should choose a conservative statement of net income and assets without exaggerated when measure differences occurred." But conservative accounting might affect the income statement on earnings quality. Hence, the purpose of this study is to investigate, under different life cycle, the enterprise’s conservatism and whether it will be affected by company’s growth, earnings management or different characteristics.
In this study, from 2000 to 2009, Taiwan’s listed companies were used as the sample matrix. A total of 3,700 samples, were selected to conduct relevant research. Basu (1997) earnings and stock price return model were used to measure accounting conservatism and to verify: 1. Under different business life cycle, compare high-growth companies with low-growth companies, whether the extent of their conserveatism exist significant differences. 2. Under different business life cycle, compare high earnings management companies with low earnings management companies, whether the extent of their conservatism have significant differences. 3. Compare accounting conservatism with earnings management, whether there will have significant differences when companies with different life cycle. 4. Under different business life cycle, different characteristics will affect their conservatism.
The empirical results show that the company’s accounting conservatism, under different business life cycle have significant difference. Different variables such as growth, high ruling income as have certain influence on their conservatism.

目錄
摘要 I
ABSTRACT II
目錄 III
表目錄 IV
圖目錄 V
第一章 緒論 1
第一節 研究背景及動機 1
第二節 研究目的 3
第三節 研究架構 4
第二章 文獻探討 6
第一節 會計保守原則 6
第二節 盈餘管理行為 11
第三節企業生命週期 17
第三章 研究方法 23
第一節 假說建立 23
第二節 資料來源及樣本選取 29
第三節 變數之衡量與定義 30
第四節 實證模型 37
第五節 假說檢定方法 38
第四章 實證結果與分析 39
第一節 敘述統計及相關性分析 39
第二節 檢定結果 46
第五章 結論與建議 67
第一節 結論 67
第二節 研究限制與建議 69
參考文獻 71


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