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研究生:劉展君
研究生(外文):LIU, CHAN-CHUN
論文名稱:建設業採用IFRS後之盈餘管理
論文名稱(外文):IFRS adaption and earnings management: The case of construction industry
指導教授:薛敏正薛敏正引用關係
指導教授(外文):SHIUE, MIN-JENG
口試委員:黃美祝劉沂佩
口試委員(外文):HUANG, MEI-ZUHLIU, YI-PEI
口試日期:2017-06-07
學位類別:碩士
校院名稱:輔仁大學
系所名稱:會計學系碩士班
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:35
中文關鍵詞:建設業盈餘管理裁決性應計數實質盈餘管理國際財務報導準則
外文關鍵詞:construction industryearnings managementdiscretionary accrualsreal earnings managementIFRS
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本研究之目的在驗證建設業採用IFRS後,對於盈餘管理方法選擇之變化,以modified Jones 模型之裁決性應計數及以Roychowdhury (2006),及Dechow et al.(1996)之研究,從營業活動現金流量、生產成本及裁決性費用三方面分析實質盈餘管理之情形。本研究雖然發現採用IFRS後,企業以裁決性應計項目進行盈餘管理之趨勢下降,但不顯著;而在實質盈餘管理方面,異常營業現金流量(R_OCF)與裁決性費用(R_DiscExp)為負相關,這兩項實質盈餘管理指標符合預期,顯示採用IFRS後企業為增加銷貨以降價、放寬銷貨條件之方式,及減少研發、廣告、管理費用等進行盈餘管理之趨勢下降。
This paper aims to examine managers’ earnings management behavior in construction industry before/after the adoption of IFRS in Taiwan. The proxies of earnings management are follow Dechow et al. (1995), Roychowdhury (2006) and Dechow et al. (1996). Real earnings management was divided into three prats: cash flow of operating activity, production cost and discretionary expenditures. We found that after the adoption of IFRS, managers are less likely to use discretionary accruals to manipulate earnings, but not significantly. In terms of real earnings management, abnormal operating cash flows (R_OCF) and discretionary expenditures (R_DiscExp) are less after the adoption of IFRS. These two real earnings management indicators are in line with expectations. It shows that the enterprises are disinclined to increase sales by lower prices, flexible sales requirements, and reduce R & D, advertising, and managerial expenditures.
目 錄
表 次 vi
第壹章 緒論 1
第貳章 文獻探討 4
第一節 我國導入國際財務報導準則之歷程 4
第二節 營建業之產業特性 5
第三節 IFRS對營建業的衝擊 8
第四節 盈餘管理的類型與選擇 10
第叁章 研究設計 11
第一節 假說發展 11
第二節 研究樣本 12
第三節 變數定義 13
第四節 分析模式 18
第肆章 實證結果與分析 20
第一節 敘述性統計 20
第二節 相關分析 23
第三節 迴歸分析 26
第四節 額外分析 28
第伍章 結論與限制 32
參考文獻 33

參考文獻
一、中文文獻
李永全、歐仁和與林雅慧,2013,實質活動操縱的盈餘管理對股價的衝擊,風險管理學報,第十五卷第一期:3-29頁。
薛敏正與曾乾豪,2013,實質盈餘管理、錯誤評價與董事會特性,會計評論,第9卷第2期:191-220頁。
許永聲、陳信吉與陳琬菁,董事會特性與盈餘管理之選擇行為,會計評論,第57期:39-72頁。
江家瑜、簡凌慧與薛敏正,2014,公司特質對應計與實質盈餘管理選擇的影響,中華會計學刊,第10卷第1期:1-32頁。

二、英文文獻
Bushee, B. J., 1998. The influence of institutional investors on myopic R&D investment behavior. The Accounting Review 73: 305-333.
Cohen, D. A., A. Dey, and T. Z. Lys. 2008. Real and accrual-based earnings management in the pre-and post-Sarbanes-Oxley periods. The Accounting Review 83 (3): 757-787
Dechow, P. M., and Sloan, R. G. 1991. Executive incentives and the horizon problem: An empirical investigation. Journal of Accounting Economic 14 (1): 51-89.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70 (2): 193-225.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1996. Cause and consequences of earnings manipulation: An analysis of firm subject to enforcement actions by SEC. Contemporary Accounting Research 13 (1): 1-36.
Dechow,P. M., and I. D. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77 (4): 35-59.
Defond, M. L., and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting Economic 17 (1/2): 145-176.
Graham, J.R., C.R., Harvey, and S. Rajgopal. 2005. The economic implications of corporate financial reporting. Journal of Accounting Economic 40: 3-37
Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting Economic 39 (1): 163-197.
Lan, M., and R. Lundholm. 1993. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research 31(2): 246-271.
Matsuura,S. 2008. On the relation between real earnings management and accounting earnings management: Income smoothing. Journal of International Business Research 7 (S3): 63-77.
O’glove, T. 1987. Quality of Earning. New York: The Free Press.
Roychowdhury, S. 2006. Earnings management through real activities manipulation. Journal of Accounting and Economic 42 (3): 335-370.
Schipper, K., 1989. Earnings management. Accounting Horizons 3: 91-102.
Watts, R., and J. Zimmerman. 1986. Positive Accounting Theory. Englewood Cliffs, NJ Prentice-Hall.
Zang, A. Y. 2012. Evidence on the trade-off between real activities manipulation and accrual-based management. The Accounting Review 87 (2): 675-703.

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