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研究生:賴詩芸
研究生(外文):Shr-Yun Lai
論文名稱:經理人能力與盈餘品質-應用資料包絡分析法
論文名稱(外文):Managerial Ability and Earning Quality---Application of Data Envelopment Analysis
指導教授:葉疏葉疏引用關係
口試委員:王瑄陳坤志
口試日期:2015-07-07
學位類別:碩士
校院名稱:國立臺灣大學
系所名稱:會計學研究所
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:2015
畢業學年度:103
語文別:中文
論文頁數:43
中文關鍵詞:經理人能力盈餘品質
外文關鍵詞:managerial abilityearning quality
相關次數:
  • 被引用被引用:1
  • 點閱點閱:187
  • 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
過去已有多篇文獻探討管理階層能力與盈餘品質之間的關係,但經理人能力之衡量過去使用的代理變數包括:媒體報導程度、資產報酬率、異常報酬率、薪酬等方法,都有其缺點與偏誤,且衡量出的數值是包含經理人能力與公司固有效果的影響,並非只有經理人能力造成的結果,本研究以2004~2011台灣上市櫃公司樣本數較多的13個產業並依照Demerjian et al (2012)資料包絡分析法計算經理人能力,其結果顯現經理人能力越高重編的可能越低,經理人能力越高盈餘持續性、應計品質越高,經理人能力與盈餘品質呈現正向關係。

目錄
口試委員會審定書 i
中文摘要 ii
英文摘要 iii
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究架構 2
第二章 文獻探討 3
第一節 盈餘品質 3
第二節 經理人能力 5
第三節 假說發展 7
第三章 研究方法 9
第一節 相關變數分析 9
第二節 實證模型 14
第三節 資料來源與樣本選取 15
第四章 實證結果 18
第一節 敘述統計結果 18
第二節 經理人能力計算結果 23
第三節 迴歸結果 28
第五章 研究結論、限制 39
第一節 研究結論 39
第二節 研究限制 39
參考文獻 41


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