臺灣博碩士論文加值系統

隨著我國現展出多層次架構資本市場下，為扶植這群創新且未來發展潛力的中小企業，證券櫃檯買賣中心於2014年初設置一個嶄新「股權籌資平台，讓全民當天使」之創櫃板。過去文獻之實證發現，當公司遇到初次公開發行前後，公司管理當局盈餘管理行為有一定程度之關聯性。本研究以「創櫃板公司在掛板前後盈餘管理程度是否不同」。
本研究實證結果發現：創櫃板公司確實顯著在登板前後有盈餘管理程度不同，可區分為偏好透過應計項目達到正向與負向盈餘管理。
證實正向應計項目盈餘管理群組，有董事長兼任總經理情形及取得四大會計師事務所簽證情形具有降低正向盈餘管理行為。另負向應計項目盈餘管理群組，顯示取得四大會計師事務所簽證情形有降低負盈餘管理行為。

Under the strategic goal of building a multi-functional, multi-level full-fledged exchange, the TPEx has established a brand new trading platform in 2014—“Go Incubation Board for Startup and Acceleration Firms (GISA Board), to offer capital raising functions to everyone who becomes an angel investing. The purpose of this new platform is supporting small-sized innovative companies and then paving the way for future economic and industrial development. In previous researches provide evidences, when a company needs to raise capital in public market, company’s managers have earnings management behaviors before companies IPO. This study tries that before and after listed on earnings management on Go Incubation Board for Startup and Acceleration Firms (GISA Board).
Our empirical results show that the companies on the GISA Board divided into two parts: accrual-based earnings management activities with positive and negative. Further, with positive, both of president serves as general manager and supervisor ratio and CPA audit has reduced positive earnings management. Then, with negative, CPA audit has reduced negative earnings management.

圖 目 錄 i
表 目 錄 ii
第1章 緒論 1
1.1 研究背景與動機 1
1.2 研究範圍與目的 3
1.3 研究架構 3
第2章 文獻探討 5
2.1 創櫃板介紹 5
2.1.1 創櫃板緣起 5
2.1.2 創櫃板登錄、限制及義務 6
2.1.3 創櫃板現況 11
2.1.4 創櫃板、上櫃與上市市場比較 13
2.2 盈餘管理 16
2.2.1 應計項目盈餘管理 17
2.2.2 實質盈餘管理 17
2.2.3 公司治理 18
2.3 研究假說 20
第3章 研究方法 22
3.1 樣本選取 22
3.2 應計項目盈餘管理之模型 23
3.3 實質盈餘管理之模型 24
3.4 實證模型與變數定義 26
第4章 實際結果與分析 29
4.1 敘述統計量 29
4.2 相關性與其他分析 31
4.3 假說檢定 36
第5章 結論、研究限制與建議 45
5.1 結論 45
5.2 研究限制 46
5.3 研究建議 47
參考文獻 48
附錄 52
附錄A 財團法人中華民國證券櫃檯買賣中心創櫃板管理辦法 52

中文部分
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楊靜佩，2015，創櫃板公司盈餘管理之研究，國立中正大學會計與資訊科技研究所碩士在職專班論文。
蔣弘儒，2014，海外來台第一上市公司經證交所實質審閱後之盈餘管理行為，國立中正大學會計與資訊科技研究所碩士論文。
證券櫃檯買賣中心出版「微型及中小型企業發展新契機櫃買中心多層次市場」。

英文部分
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