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研究生:法迪拉
研究生(外文):FARADILLAH AMALIA RIVAI
論文名稱:企業採用IFRS後對其盈餘管理的影響-以台灣上市公司為例
論文名稱(外文):THE EFFECT OF ADOPTING IFRS ON EARNING MANAGEMENT FOR PUBLIC-LISTED ENTERPRISES IN TAIWAN
指導教授:李合龍李合龍引用關係
指導教授(外文):HE,LUNG-LI
口試委員:黃耀銜郝逸華
口試委員(外文):Yaw-Shen, HuangYi-Fa,How
口試日期:2018-06-09
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:2018
畢業學年度:106
語文別:英文
論文頁數:55
中文關鍵詞:國際財務報告準則盈餘管理絕對自由應計
外文關鍵詞:IFRSEarnings ManagementAbsolute Discretionary Accrual
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盈餘管理已引起公眾關注,已成為會計領域的熱門話題,並使學術研究人員著迷於對該領域進行研究。為防止盈餘管理行動,國際會計準則委員會(IASB)發布了一套高質量的全球會計準則,即國際財務報告準則(IFRS),可為全球金融市場帶來透明度,問責制和效率。
這是針對這一碩士論文,以證明並檢查國際會計準則委員會頒布的國際財務報告準則(IFRS)是否更有效地防止台灣上市公司的盈餘管理人員的激勵。
本研究樣本由2011年至2015年台灣經濟日報期間獲得的台灣地區6255家公開上市公司組成。在本研究中,我使用絕對酌情權應計作為盈餘管理的代理,並使用修正的喬納斯模型計算價值。為了分析,我使用SPSS 24 for windows。
調查結果顯示,台灣採用國際財務報告準則後,對盈餘管理並無重大影響。這一結果與Doukakis(2014)一致,他發現在22個歐洲國家,通過真實活動操縱(RAM)和權責發生製管理(AM),IFRS對盈餘管理沒有顯著影響。

關鍵詞:國際財務報告準則,盈餘管理,絕對自由應計。

Earnings management has caught public interest where it has already become a hot issue in the accounting field and has made academic researchers captivated to conduct a research on that field. To prevent earnings management action, The International Accounting Standards Board (IASB) issued a single set of high-quality global accounting standard it is The International Financial Reporting Standard (IFRS) that could bring transparency, accountability, and efficiency to financial markets around the world.
This addresses this master thesis to prove and to examine whether the International Financial Reporting Standards (IFRS) that issued by IASB is more effective to prevent the incentives of earnings manager in Public-Listed companies in Taiwan.
The sample of this study consists of 6255 public-listed companies in Taiwan which obtained from Taiwan Economic Journal period of 2011 to 2015. In this study, I use absolute discretionary accruals as a proxy of Earnings management and using Modified Jonas model to compute the value. To analyze, I use the SPSS 24 for windows.
The findings show that there is no significant influence towards earnings management after adoption of IFRS in Taiwan. This result is in the same line like Doukakis (2014) where He found that there was no significant impact of IFRS on earnings management through Real Activities Manipulation (RAM) and Accrual Management (AM) in 22 European countries.
Keywords: IFRS, Earnings Management, Absolute Discretionary Accrual.


Table of Contents
Abstract i
Acknowledgment ii
Table of Contents iii
List of Tables v
List of Figures v
Chapter I Introduction 1
1.1 Study Motivation 1
1.2 Research Questions 2
1.3 Research purposes 3
1.4 Research Framework 3
1.5 Expected contribution 4
Chapter II Literature Discussion 5
2.1 Literature Review 5
2.1.1 IFRS in Taiwan 5
2.1.2 Earnings Management 7
2.2 Research Hypothesis 9
Chapter III Research Methods 12
3.1 Sample 12
3.2 Methodology 12
3.2.1 Modified Jonas Model 13
3.2.2 Operational Definition and Measurement variables 14
3.3 Data Analysis 17
3.3.1 Ordinary Least Square 17
3.3.2 The Dependent T-test 18
3.3.3 Simultaneous Testing (F-test) 18
3.3.4 Partial Testing (T-test) 19
3.3.5 Determination Coefficient (Adjusted R Square) 19
Chapter IV Empirical Results and Analysis 20
4.1 Descriptive Statistics 20
4.2 Correlation Coefficient Analysis 22
4.3 Ordinary Least Square 27
4.4 Dependent T-test 29
4.5 Simultaneous Testing (F-test) 30
4.6 Partial Testing (T-test) 30
4.5 Determination Coefficient (Adjusted R Square) 37
Chapter V Conclusions and Suggestions 39
5.1 Conclusions 39
5.2 Limitation and Suggestions 42
References 43







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