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研究生:張筠瑄
研究生(外文):Yun-Hsuan Chang
論文名稱:強制性提前上傳企業財務資訊與盈餘品質之關係
論文名稱(外文):Mandatory Early Upload Financial Reports and Earnings Quality
指導教授:陳慶隆陳慶隆引用關係
指導教授(外文):Ching-Lung Chen
學位類別:碩士
校院名稱:國立雲林科技大學
系所名稱:會計系碩士班
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:2013
畢業學年度:101
語文別:中文
論文頁數:47
中文關鍵詞:盈餘品質時效性可靠性
外文關鍵詞:ReliabilityEarnings qualityTimeliness
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2010年6月2日證券交易法第36條修正,規定依本法發行有價證券之企業,每會計年度終了後3個月內,公告並申報年度財務報告,自2012年1月1日開始施行。依照法律提前上傳財務報資訊雖提高了盈餘品質的時效性,卻可能會影響盈餘品質可靠性,故本研究以2010與2011年的上市、上櫃企業為樣本,探討因法律規定的改變,是否會影響管理當局從事盈餘管理,影響盈餘品質的可靠性。
本研究採用Kothari et al.(2005)所提出的修正的Jones模型(Jones,1991)估計非裁決應計數,再以總應計數減非裁決性應計數得到裁決性應計數,作為盈餘管理的衡量指標,並將樣本分成兩類,以2010年之樣本為分類基準,找出原本在3月底前就發布年報的企業,與在3月底後才發布年報的企業兩類,臆測前者樣本盈餘品質並不因為制度改變而有顯著差異;而後者則設兩種互斥假說。第一種假說為因提前上傳財務資訊壓縮到原本編製財務報表時間或審計期間,使得管理當局有較大的操縱空間而降低盈餘品質。第二種假說為因提前上傳資訊使得管理階層無充分的時間操縱盈餘而使得盈餘品質提升。主要實證結果顯示,改變後的盈餘品質並未降低,反而有顯著的提升。
The amendment made on June 2, 2010, to article 36th of the Securities Exchange Act, which will come into effect on January 1, 2012, stipulated that each enterprise should upload its financial reports within 3 months since the yearly announcement and annual financial report are released. Such mandatory regulation aims to prompt more timely financial reports possibly could affect the reliability of an enterprise’s earnings reporting. In this study, cases of the public and over-the-counter enterprises in the year of 2010 and 2011 are used as samples to examine whether there is influential reliability of earnings reporting by adjusting to new legislative intervention.
The research adopts Jones modified model (Jones, 1991) which Kothari et al (2005) proposed to estimate the non-discretionary accruals and that sum of total accruals subtracts non-discretionary accruals to obtain discretionary accruals as a measure of earning management indicator. Based on segments from a sample taken in 2010, we divide the sample into two types. One type is originally in front of the end of March on the issue report form enterprise; another type is issuing a report after the end of March. Former sample earnings speculated quality does not have a significant difference because of the change in law; the latter sample earnings suppose two refuting hypotheses. The first hypothesis compresses to establish the financial report form time or audit period: a larger maneuvering space for the authorities to lower earnings quality. The second hypothesis uploads a financial report early, which causes management to not have sufficient time to manipulate earnings management and makes the surplus enhance the earnings quality. The empirical results show that earnings quality after the legal change has not been reduced, but significantly improved.
中文摘要
英文摘要
目錄
表目錄
第一章、緒論
第一節、研究背景與動機
第二節、研究目的
第三節、研究架構
第二章、文獻探討
第一節、時效性之相關文獻
第二節、盈餘品質的相關文獻
第三節、盈餘管理相關文獻
第三章、研究設計方法
第一節、研究假說
第二節、樣本選取與期間
第三節、變數之衡量與定義
第四節、實證模型
第四章、實證結果與分析
第一節、敘述性統計和相關性分析
第二節、實證結果分析
第五章、敏感性分析
第一節、以嫌疑樣本(SUSPECT)為衡量基礎之測試
第二節、將裁決性應計數分正負號測試
第三節、2010與2011年度之裁決性應計數相減測試
第六章、結論
參考文獻
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