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研究生:馬國翰
研究生(外文):Guo-Han Ma
論文名稱:繼續經營疑慮查核意見與盈餘管理-核心代理問題之調節效果
論文名稱(外文):Going Concern Opinion and Earnings Management:The Moderating Effect of Core Agency Problem
指導教授:曾玉琦曾玉琦引用關係
指導教授(外文):Yee-Chy Tseng
口試委員:曾玉琦林靜香李合龍
口試委員(外文):Yee-Chy TsengChing-Hsiang LinHe-Lung Lee
口試日期:2014-06-26
學位類別:碩士
校院名稱:國立高雄應用科技大學
系所名稱:會計系
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:2014
畢業學年度:102
語文別:中文
論文頁數:51
中文關鍵詞:盈餘管理裁決性應計數繼續經營疑慮查核意見核心代理問題
外文關鍵詞:Earnings managementDiscretionary accrualsGoing concern opinionCore agency problem
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本研究探討財務困難公司前期收到繼續經營疑慮查核報告之盈餘管理行為,並以核心代理問題作為調節變數,進一步了解公司管理階層是否會因代理問題有過度操弄盈餘之現象。研究對象為2008至2013年有財務困難之上市櫃公司,以裁決性應計數衡量盈餘管理程度。實證結果顯示,收到繼續經營疑慮查核報告相較於未收到繼續經營疑慮查核報告之財務困難公司,會有減少向上盈餘管理之行為。而核心代理問題影響盈餘管理方面,控制股東會隨著盈餘分配權的增加,會提高盈餘管理之行為。實證結果亦發現,財務困難公司前期有繼續經營疑慮之查核報告受到核心代理問題之調節,其控制權、盈餘分配權的增加均會減少向上盈餘管理之行為,而控制權與盈餘分配權偏離程度越大時,則會增加向下盈餘管理之行為。此結果說明,財務困難公司可能無法從事增加盈餘的管理行為,會有洗大澡之現象,傾向報導更多損失,以便提高未來之盈餘。
This study aimed at investigating financial distressed companies with earnings management behavior of going concern opinion for the previous period. Core agency problem was adopted as moderators to see whether top supervisors of a company over manipulate due to agency problems. This study examined levels of earnings management through discretionary accruals for publicly traded companies with financial problems from 2008 to 2013.
An empirical result showed that companies with financial problems will lower upward earnings management behavior by having going concern opinion compared to not having one. Concerning core agency problem affecting earnings management, controlling shareholders will rise above earnings management behavior with increased cash flow rights. Further, the going concern opinion for the previous period moderated by core agency problems, of which the increased control rights and cash flow rights will lower upward earnings management behavior. On the other hand, the downward earnings management behaviors will be raised by increased level of control rights deviating from cash flow rights. Consequently, the result also implied that financial distressed companies may not cope with more earnings management behaviors, which will cause an event of taking a big bath, intentionally reporting more losses in order to increase future earnings.

中文摘要 ------------------------------------I
英文摘要 ------------------------------------II
誌謝 ------------------------------------III
目錄 ------------------------------------IV
圖目錄 ------------------------------------V
表目錄 ------------------------------------VI
壹、 緒論---------------------------------1
第一節 研究背景------------------------------1
第二節 研究動機與目的-------------------------2
第三節 研究架構------------------------------4
貳、 文獻探討與假說發展----------------------6
第一節 盈餘管理之相關文獻----------------------6
第二節 審計報告之重要性------------------------9
第三節 繼續經營假設疑慮與盈餘管理----------------10
第四節 代理問題之相關文獻----------------------11
第五節 核心代理問題與盈餘管理-------------------13
第六節 繼續經營有疑慮、核心代理問題與盈餘管理------14
参、 研究設計------------------------------16
第一節 研究期間與研究樣本----------------------17
第二節 樣本篩選------------------------------17
第三節 研究模型------------------------------20
第四節 變數定義與衡量-------------------------21
肆、 實證結果------------------------------26
第一節 敘述統計量分析-------------------------26
第二節 相關係數分析---------------------------28
第三節 查核意見之T檢定------------------------29
第四節 財務困難公司有經營疑慮對盈餘管理之實證結果---30
第五節 敏感性分析-----------------------------37
伍、 結論----------------------------------45
第一節 研究結論與建議-------------------------45
第二節 研究貢獻------------------------------46
參考文獻 -------------------------------------47

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