臺灣博碩士論文加值系統

本研究旨在探討預算強調、盈餘操縱與內外控人格特質之關係。與過去文獻相比，本研究探討經理人內外控人格特質對預算強調與盈餘操縱之影響，並使用心理學相關理論補足過去預算強調與盈餘操縱文獻之缺口。
本研究為瞭解經理人內外控人格特質是如何影響預算強調與盈餘操縱，以及內外控人格特質、預算強調與盈餘操縱三個變數間的關係。本研究分別依據中介模型及調節模型，以人格特質為前置變數或調節變數，檢測三者變數間之關係。本研究是採用問卷調查法。本研究以台灣中部地區的上市櫃公司經理人共計200人為問卷調查對象，共發放200份問卷，搜集65份有效樣本，並採用迴歸分析及路徑分析進行假設檢定。
本研究實證結果顯示：內外控人格特質並不會直接影響盈餘操縱，內外控人格特質透過預算強調對於盈餘操縱有顯著性的影響，完全中介效果成立。而在調節效果的部分則呈現不顯著的情況，因此內外控人格特質調節效果並不成立。最後，本研究根據研究結果提出管理意涵與建議。

The purpose of this study is to explore the relationship between budgetary emphasis, earnings manipulation, and locus of ontrol. Compared with the previous literature, this study explores the impact of manager’s locus of ontrol on budgetary emphasis and earnings manipulation, and uses psychology-related theories to complement the gaps in past budget emphasis and earnings manipulation literature.
The research method of this study is to understand how manager’s locus of control affect budget emphasis and earnings manipulation. This study is based on the mediation model and the adjustment model. In this study, the relationship among the three variables was measured by wheather the locus of ontrol as the antecedent variable or the adjustment variable. The research method is to distribute questionnaires to 200 subjects, one for each, who are managers of companies from the middle of Taiwan. Then collected 65 valid samples are then analyzed using regression analysis and hypothesis testing.
The empirical results of this study show that locus of control do not directly affect the earnings manipulation. The locus of control have a significant impact on earnings manipulation through budgetary emphasis, the full mediation effect hypothesis was established. However, the moderating effect is not significant, so the locus of control moderating effect hypothesis is not established. Finally, this study proposes management implications and recommendations based on research findings.

目錄

中文摘要 I
Abstract II
致謝 III
目錄 IV
表目錄 VI
圖目錄 VII
第壹章 緒論 1
第一節 研究背景 1
第二節 研究動機 2
第三節 研究目的 3
第四節 研究方法與流程 4
第貳章 文獻探討與假說建立 6
第一節 人格特質 6
第二節 人格特質對預算強調與盈餘操縱之調節效果 7
第三節 預算強調對人格特質與盈餘操縱中介效果 10
第參章 研究方法與變數 12
第一節 研究對象 12
第二節 變數衡量 14
第三節 分析方法 16
第肆章 實證結果 19
第一節 敘述性統計 19
第二節 預算強調對盈餘操縱之影響 20
第三節 人格特質對於預算強調與盈餘操縱之調節效果 21
第四節 預算強調對內外控人格特質與盈餘操縱之中介效果 23
第伍章 結論與建議 25
第一節 結論與管理意涵 25
第二節 貢獻與建議 26
第三節 研究限制 27
參考文獻 28
中文部分 28
英文部分 28
附錄-問卷 31

中文部分
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盧盛忠，1987，企業管理的心理生理學，浙江：知識出版社。

英文部分
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