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研究生:郭昱筠
論文名稱:法人說明會影音資訊與應計項目盈餘管理之關聯性
指導教授:黃劭彥黃劭彥引用關係吳貞慧吳貞慧引用關係
口試委員:卓佳慶鍾宇軒
口試日期:2017-06-27
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:2017
畢業學年度:105
語文別:中文
論文頁數:68
中文關鍵詞:法人說明會應計項目盈餘管理用詞傾向
外文關鍵詞:Conference CallAccrual-Based Earnings ManagementTone
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本研究旨在探討法人說明會影音資訊之時間長度及用詞傾向與公司應計項目盈餘管理行為之關聯。實證結果顯示,企業過去的應計項目盈餘管理行為與法說會的總時間長度及問答階段時間長度呈顯著正相關,說明公司過去盈餘管理上調越多,公司在法說會中所耗費的時間越多,特別是在問答階段的時候。此外,本研究亦探討法說會用詞傾向對公司後續應計項目盈餘管理行為的影響,結果顯示兩者呈顯著正相關,特別是在法說會中的陳述階段的用詞,說明了公司在法說會中的用詞越樂觀越正面時,其越可能增加其盈餘管理程度來達成期望。
The purpose of this thesis is to explore the relation between conference call video information and the accrual-based earnings management, using the time of conference call and the tone of conference call as research variables. The empirical results show that there is a significant positive correlation between the time of conference call and the previous accrual-based earnings management, especially in QA phase. It shows that the more accrual-based earnings management the company did, the longer time company spent in conference call. In addition, this study explores whether the tone of conference call impacts on the accrual-based earnings management. The results illustrate that there is a significant positive correlation, especially in the statement phase. It means that when the company tends to use more optimistic and positive tone, the company is more likely to achieve expectations through upward earnings management.
目錄
第一章 緒論 1
1.1研究動機與目的 1
1.2研究問題 4
1.3預期貢獻 5
1.4研究架構與流程 6
第二章 文獻探討與假說設立 7
2.1 法人說明會 7
2.1.1 法人說明會相關之法令規範 7
2.1.2 法人說明會相關研究 9
2.2 盈餘管理 12
2.2.1 盈餘管理定義 12
2.2.2 應計項目盈餘管理 12
2.2.3盈餘管理與資訊揭露 14
2.3法人說明會與盈餘管理之關聯 15
2.3.1 盈餘管理對法說會的影響 16
2.3.2 法說會對盈餘管理的影響 18
第三章 研究方法 20
3.1研究期間與樣本 20
3.1.1資料來源 20
3.1.2樣本選擇 20
3.1.3研究設計 23
3.2實證分析方法 24
3.3 實證研究模型 25
3.3.1 盈餘管理之衡量 25
3.3.2 建立研究的實證模型 26
3.4 研究變數 30
3.5 控制變數 31
3.5.1 法說會時間長度之控制變數 31
3.5.2 法說會用詞傾向之控制變數 33
3.5.3 應計項目盈餘管理控制變數 35
第四章 實證結果分析 39
4.1敘述性統計量 39
4.2相關係數分析 42
4.3迴歸分析 45
4.3.1法人說明會時間長度受到公司過去盈餘管理行為的影響 45
4.3.2法人說明會的用詞傾向受到公司過去盈餘管理行為的影響 47
4.3.3法說會的時間長度將影響公司後續的盈餘管理行為 48
4.3.4 法說會的用詞傾向將影響公司後續的盈餘管理行為 50
4.4額外測試 52
4.4.1法說會陳述階段依職位區分探討其用詞傾向對後續盈餘管理行為之影響 52
4.4.2將法說會中傳遞的資訊區分探討其用詞傾向與後續盈餘管理行為之關係 54
4.5敏感性分析 56
4.5.1 以上市公司各年度第一次召開之法說會為樣本測試假說 56
第五章 結論與建議 63
5.1結論 63
5.2研究限制與建議 63
5.3研究貢獻 64
參考文獻 65

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