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研究生:鄧雅云
研究生(外文):Ya-Yun Teng
論文名稱:備供出售金融資產與盈餘管理相關議題之研究
論文名稱(外文):Earnings Management using Available for Sale Securities
指導教授:王泰昌王泰昌引用關係劉嘉雯劉嘉雯引用關係
指導教授(外文):Taychang WangChiawen Liu
口試委員:林瑞青
口試日期:2016-07-04
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:2016
畢業學年度:104
語文別:中文
論文頁數:73
中文關鍵詞:金融資產備供出售金融資產盈餘管理盈餘平穩化洗大澡
外文關鍵詞:Financial AssetsAvailable-For-Sale SecuritiesEarnings ManagementEarnings SmoothingBig Bath
相關次數:
  • 被引用被引用:3
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本研究針對金控業與銀行業是否利用備供出售金融資產進行盈餘管理進行研究。研究發現經理人在進行金融資產分類決策時,會考量公允價值變動數對盈餘之影響,當資產中以公允價值衡量之金融資產比例較多時,企業會傾向將金融資產分類為備供出售而非透過損益按公允價值衡量。另外,亦發現備供出售已實現損益與調整後稅前損益(不考慮備供出售已實現損益之稅前損益)之間呈顯著負相關,代表經理人會利用備供出售已實現損益進行盈餘平穩化。而備供出售已實現損益與負值調整後稅前損益(不考慮備供出售已實現損益之負值稅前損益)亦呈顯著負相關,故本研究並未發現企業利用備供出售已實現損益進行洗大澡之行為。

目錄
口試委員會審定書 #
誌謝 i
中文摘要 ii
Abstract iii
圖目錄 vi
表目錄 vii
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究架構 4
第二章 文獻回顧 6
第一節 備供出售金融資產之概念 6
第二節 盈餘管理相關文獻 10
第三節 金融業盈餘管理相關文獻 13
第三章 研究方法 15
第一節 假說發展 15
第二節 資料來源與樣本選取 18
第三節 模型建立與變數說明 20
第四章 實證結果 32
第一節 敘述性統計分析 32
第二節 相關係數分析 35
第三節 多變量迴歸分析 39
第四節 敏感性分析 45
第五章 研究結論與建議 66
第一節 結論 66
第二節 研究貢獻 67
第三節 研究限制 68
參考文獻 69



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