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研究生:陳靜瑜
研究生(外文):CHEN, CHING-YU
論文名稱:創櫃板公司登板前後盈餘管理研究
論文名稱(外文):Before and After Listed on Earnings Management on Go Incubation Board for Startup and Acceleration Firms (GISA Board)
指導教授:黃劭彥黃劭彥引用關係
指導教授(外文):HUANG, SHAIO-YAN
口試委員:卓佳慶洪嘉聲
口試委員(外文):CHO, CHIA-CHINGHUNG, CHIA-SHENG
口試日期:2016-06-18
學位類別:碩士
校院名稱:國立中正大學
系所名稱:會計與資訊科技研究所
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:2016
畢業學年度:104
語文別:中文
論文頁數:62
中文關鍵詞:創櫃板應計項目盈餘管理實質盈餘管理
外文關鍵詞:GISAaccrual-based earnings managementreal earnings management
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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
江淑玲、林麗容,2007,「我國中小企業盈餘管理行為之探索性研究-德爾菲法之應用」,東吳經濟商學學報,第57期,頁79-109。
沈維民,1997,企業之盈餘管理:以會計方法選用和應計項目認列為例,管理評論,第十六卷,第一期,頁11-38。
高啟仁,2014,我國推動「創櫃板」與「群眾募資」之情形,證券暨期貨月刊,第32券第4期,頁5-14。
連靜仙,1993,新上市公司盈餘管理之研究,國立政治大學會計研究所未出版碩士論文。
陳錦村、黨維薰,2002,公司改組、監督機制與盈餘管理之研究,會計評論,第34期,頁1-28。
黃釋瑩,2004,比較台灣公司IPO之盈餘管理行為實證研究,國立成功大學會計學系碩博士班碩士論文。
楊智翔 ,2014,「創意櫃檯—創櫃板」專題介紹,證券暨期貨月刊,第32券第4期,頁15-24。
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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Cohen, D., A. Dey, and T. Lys. 2008. Real and accrual-based earnings management in the pre and post-Sarbanes-Oxley periods. The Accounting Review, 83(3), 757-787.
Cohen, D., and P. Zarowin. 2010. Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics 50 (1), 2-19.
Daily, C. M. and Dalton, D. R., “Bankruptcy and Corporate Governance: The Impact of Board Composition and Structure,” Academy of Management Review Vol. 37, No. 4, 1994, 1603 -1617.
Dalton, Dan R., Daily, Catherine M., Johnson, Jonathan L., and Ellstrand, Alan E. 1999 “Number of directors and financial performance: A meta-analysis”, Academy of Management Journal, Vol.42 No.6, 674-686.
DeAngelo, L. (1981),“Auditor Independence, Low Balling, and Disclosure Regulation.”Journal of Accounting and Economics, 3, 113-127.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney, (1995), Detecting earnings management, The Accounting Review, 70, 193-225.
Dechow, P. M., R. Sloan. and A. Sweeney. 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research, 13(1), 1-36.
Ducharme, L. L., Malatesta, P. H., & Sefcik, S. E. (2001). Earnings management: IPO valuation and subsequent performance. Journal of Accounting, Auditing and Finance, 16, 369-396.
Francis, J., Maydew, E., and Sparks, H., 1999, “The Role of Big 6 Auditors in The Credible Reporting of Accruals,” Auditing: A Journal of Practice and Theory, Vol. 18, 17-34.
Guay, W. P., S. P. Kothari, and R. L. Watts. 1996. A market-based evaluation of discretionary accruals models. Journal of Accounting Research 34 (Supplement), 83-105.
Gunny, K. 2005. What are the Consequences of Real Earnings Management. Working Paper, University of Colorado.
Healy, P. M., 1985. The Effect of bonus schemes on accounting decisions, Journal of Accounting and Economics, 7(1-3), 85-107.
Jain, B. A., and O. Kini, 1994, The post-issue operating performance of IPO firms, Journal of Finance 49, 1699-1726.
Jensen. M. C. 1993,“The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems.”The Journal of Finance, 48, No.3, 831-880.
Kothari, SP, A. Leone, and C. Wasley. 2005. Performance-matched discretionary accruals measures. Journal of Accounting and Economics 39, 163-197.
Peasnell, K. V., Pope, P. F., & Young, S. (2000). Accrual management to meet earnings targets: UK evidence pre- and post-Cadbury. The British Accounting Review, 32(4), 415-445.
Roychowdhury, S. 2006. Earnings management through real activities manipulation. Journal of Accounting and Economics 42(3), 335-370.
Schipper, K. 1989. Commentary on earnings management. Accounting Horizons 3 (4), 91-102.
Scott, R.W.2000. Financial accounting theory. 2and Ed. New Jersey: Prentice Hall.
Teoh, S. H., I. Welch, and T. J. Wong. 1998a. Earnings management and the long-term underperformance of initial public offerings. Journal of Finance LIII (No. 6), 1935-1974.
Teoh, S. H., I. Welch, and T. J. Wong. 1998b. Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics 50, 63-99.
Wang, S., and J. D’ Souza. 2006. Earnings management: The effect of accounting flexibility on R&D investment choices. Working paper, Cornell University, New York.
Zang, A. 2007. Evidence on the tradeoff between real manipulation and accrual manipulation. Hong Kong University of Science and Technology Working Paper.

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