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研究生:張雅怡
研究生(外文):Ya-YiChang
論文名稱:非營利組織的盈餘管理行為:以醫院為例
論文名稱(外文):Earnings Management in Non-profit Firms:Evidence from Hospitals
指導教授:黃炳勳黃炳勳引用關係楊朝旭楊朝旭引用關係
指導教授(外文):Ping-Hsun HuangPing-Hsun Huang
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:2012
畢業學年度:100
語文別:英文
論文頁數:44
中文關鍵詞:盈餘管理醫院會計應計項目審計品質
外文關鍵詞:earnings managementhospitalsaccounting accrualsaudit quality
相關次數:
  • 被引用被引用:3
  • 點閱點閱:496
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
過去研究盈餘管理的文獻,多以營利組織為主,較少探討非營利組織的盈餘管理行為。本研究探討台灣非營利醫院的盈餘管理行為,並衡量審計品質與盈餘管理間的關聯性,探討四大會計師事務所是否能降低醫院利用裁決性應記項目來操縱盈餘。本研究以台灣2004年到2010年的71家醫院為樣本,並將所有樣本依其設立過程分類,進一步探討不同類型的醫院是否會有不同的盈餘管理可能性。以下為本研究的發現。(1)醫院的盈餘呈現非常態的分布,其大多數的觀察值盈餘都是略高於零;(2) 除了公立醫院以外,其餘類型的醫院皆會利用裁決性應記項目來操縱盈餘,使報導淨利略高於零;(3)實證結果僅得出微弱的證據,四大會計師事務所能降低醫院使用裁決性應記項目來操縱盈餘。
Prior research on earnings management often focuses on for-profit firms. However, research investigating earnings management on the non-profit sector is scant. Therefore, this article will attempt to explore earnings management behavior in Taiwan non-profit hospitals and whether BIG 4 audit firms can reduce earnings-management behavior. Our sample includes 71 hospitals and 311 hospital-years between 2004 and 2010. My findings are as follows: (a) earnings distribution is discontinued and most of observations are slightly above zero, (b) all hospitals except public hospitals engage in earnings management, and (c) there is weak evidence to support the hypotheses that hospitals audited by BIG 4 audit firms are less likely to undertake earnings management.
摘要 I
Abstract II
謝誌 III
Content IV
Tables VI
Figures VII
1. Introduction 1
2. Literature Review and Hypotheses Development 4
2.1 Earnings Management in Non-profit Organizations 4
2.2 Accrual-Based Earnings Management (EM) 7
2.3 EM in Different types of Hospitals 8
2.4 Audit Quality on Earnings Management 10
3. Research Design and Data 12
3.1 Distribution of earnings 12
3.2 Measure Discretionary Accruals 13
3.3 The Relation between EM and Audit Quality 15
3.4 Data and Sample Selection 18
3.5 Hospital Classifications 19
4. Empirical Results 22
4.1 Descriptive Statistics 22
4.2 The Distribution of Earnings 27
4.3 Earnings Management in Hospitals 30
4.4 The Effect of Audit Quality on Earnings Management 34
4.5 Robustness Tests 36
5. Conclusions and Future Research 39
6. References 41

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