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研究生:莊韋揚
研究生(外文):CHUANG, WEI-YANG
論文名稱:企業進行其他綜合損益重分類對盈餘管理之影響-家族企業之調節效果
論文名稱(外文):The Effect of Other Comprehensive Income Reclassification on Earning Quality-Family Firm Adjustment
指導教授:李合龍李合龍引用關係謝宛庭謝宛庭引用關係
指導教授(外文):LI,HO-LUNGWAN-TING HSIEH
口試委員:吳清在羅正忠李合龍謝宛庭
口試委員(外文):WU, CING-ZAILO, CHENG-CHUNGLI,HO-LUNGWAN-TING HSIEH
口試日期:2017-05-24
學位類別:碩士
校院名稱:國立高雄應用科技大學
系所名稱:會計系
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:20
中文關鍵詞:其他綜合損益重分類盈餘管理
外文關鍵詞:Other comprehensive income reclassificationEarnings management
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台灣自2013年起強制實施IFRS,損益表變成了綜合損益表,當中增加了其他綜合損益這塊,本研究主要是探討企業在改成IFRS後是否會比較偏好使用其他綜合損益重分類這個手法來進行盈餘管理,並也討論家族企業是否會比其他企業更偏向使用其他綜合損益重分類來盈餘管理,實證結果顯示企業會使用其他綜合損益重分類來進行盈餘管理,家族企業則不會比其他企業更偏好使用其他綜合損益來進行重分類。
Taiwan has enforced IFRS since 2013, and the profit and loss account has become a comprehensive profit and loss statement, and the Statement of income has become a statement of comprehensive income, which has increased other comprehensive income. This study mainly investigate whether the enterprise in the conversion to IFRS will be more preferred to use other comprehensive income reclassification of this approach to earnings management, and also discuss whether the family firm will be more inclined than other companies to use other comprehensive income reclassification to earnings management, the empirical results show that the enterprise will use other comprehensive income reclassification to carry out earnings management, family firm are less likely to use other comprehensive income reclassification than others.
摘要 i
ABSTRACT ii
致謝 iii
圖目錄 v
表目錄 vi
壹、緒論 1
1.1 研究動機與目的 1
1.2 研究架構 3
貳、文獻探討與假說發展 5
2.1 文獻探討與假說發展 5
參、研究方法 8
3.1 研究模型 8
3.2 變數說明 8
3.3 研究期間與限制 10
肆、實證結果 12
4.1 敘述性統計 12
4.2 相關係數分析 14
4.3 實證結果分析 16
伍、結論與建議 17
5.1 結論 17
5.2 後續研究建議 17
參考文獻 18
中文文獻: 18
英文文獻: 19

中文文獻:
湯麗芬,(2010),家族企業特質與盈餘品質之關聯性,當代會計第十一卷專刊,371-410
金成隆、呂倩如與蘇淑慧,(2007),家族公司與盈餘品質關係之研究:所有權、管理權與控制權,21世紀會計專業、會計產業與會計揭露研討會論文集,國立台灣大學管理學院。
台灣證券交易所,國際財務報導準則相關資料取自
http://www.twse.com.tw/ch/listed/IFRS/aboutIFRS.php
英文文獻:
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
DeAngelo, L. (1986). Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61: 400-420.
DeFond, M. L., and J. Jiambalvo. (1994). Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17 (January): 145-176.
DeAngelo, H., L. DeAngelo, and D. J. Skinner. (1994). Accounting choices in troubled companies. Journal of Accounting and Economics 17 (1-2): 113-143.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. (1995). Detecting earning management. The Accounting Review 70 (2): 193-226.
Degeorge, F., J. Patel, and R. Zeckhauser. (1999). Earnings management to exceed thresholds. Journal of Business, 72, 1-33
Fan, J. P. H., and T. J. Wong. (2002). Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics 33 (3): 401-425.
Healy, P. M.(1985). The Effect of Bonus on Accounting Decisions. Journal of Accounting and Economics, 7(1), 85-107.
Jensen, M. C., and W. H. Meckling. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (4): 305-360
Jensen, M. C., and R. S. Ruback. (1983). The market for corporate control: the scientific evidence. Journal of Financial Economics 11 (1-4): 5-50
Kim, B, M. Pevzner, and L. Lei. (2010). Debt covenant slacks and real earnings management. George Mason University Working Paper.
La Porta, R., F. López-de-Silanes, and A. Shleifer. (1999). Corporate ownership around the world. Journal of Finance 54 (2): 471-517.
Leuz, C., D. Nanda, and P. D. Wysocki. (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics 69 (3): 505-527.
Landes, D. S. (2006). Dynasties: Fortunes and misfortunes of the world's great family businesses. New York: Viking
Morck, R., A. Shleifer, and R. W. Vishny. (1988). Management ownership and market valuation: an empirical analysis. Journal of Financial Economics 20 (1-2): 293-315.
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics 42(3), 335-370.
Schipper, K. (1989). Earnings management. Accounting Horizons 3(4):91-102.
Shleifer, A., and R. W. Vishny. (1997). A survey of corporate governance. Journal of Finance 52 (2): 737-783.
Watts, R. L. and J. L. Zimmerman, (1986), Positive Accounting Theory, Englewood Cliffs, N. J.: Prentice-Hall.

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