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研究生:江文瑄
研究生(外文):CHIANG,WEN-HSUAN
論文名稱:企業多角化對盈餘管理之影響
論文名稱(外文):The Effect of Corporate Diversification on Earnings Management
指導教授:楊維如楊維如引用關係
指導教授(外文):YOUNG,WEI-JU
口試委員:楊麗文陳瓊燕
口試委員(外文):YANG,LEE-WENCHEN,CHIUNG-YEN
口試日期:2020-05-08
學位類別:碩士
校院名稱:朝陽科技大學
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:2020
畢業學年度:108
語文別:中文
論文頁數:35
中文關鍵詞:產業多角化跨國多角化盈餘管理
外文關鍵詞:Industrial DiversificationGlobal DiversificationEarnings Management
相關次數:
  • 被引用被引用:0
  • 點閱點閱:222
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隨著市場環境變化,為了提升企業的競爭力及增加經營領域,企業會選擇進行多角化策略,希望能為企業帶來更多盈餘,然而進行多角化策略後可能會產生資訊不對稱情形,為企業帶來其他的風險,若是管理當局對盈餘進行操弄,資訊使用者不一定能發現。

本研究將企業多角化分為產業多角化以及跨國多角化兩類,Jiraporn ,Kim and Mathur(2008)實證美國進行產業多角化之企業會改善應計數品質,抑制企業進行盈餘管理,但進行跨國多角化企業之盈餘管理行為並不會提高,本研究目的在於探討台灣企業進行多角化策略是否會影響企業進行盈餘管理,以2011-2018年之台灣上市(櫃)企業為樣本,實證發現我國上市(櫃)企業進行產業多角化或進行跨國多角化均會抑制盈餘管理行為產生。

To enhance the competitiveness and expand operating field of business, companies may choose global or industrial diversification strategies, hoping to increase firm value. However, the diversification strategies may lead information asymmetry and other risks. If the management authorities conduct earning management, information users may not be able to detect it.

The purpose of this study is to explore the relationship between diversification strategies and earning management for Taiwanese enterprises from 2011 to 2018. We empirically found that industrial diversification or global diversification of firms in Taiwan can inhibit earnings management behavior.

目錄
摘要..................................................................I
Abstract............................................................II
第一章 緒論.......................................................1
第二章 文獻探討................................................3
第一節 企業多角化............................................3
第二節 盈餘管理................................................5
第三節 多角化與盈餘管理..................................8
第三章 研究設計...............................................10
第一節 資料來源...............................................10
第二節 研究變數定義及衡量.............................11
第三節 研究模型...............................................18
第四章 實證結果...............................................19
第五章 結論與建議............................................28
參考文獻...........................................................30

表目錄
表一 樣本篩選過程.................................................11
表二 各項變數定義.................................................17
表三 敘述統計量.....................................................21
表四 Pearson相關及Spearman相關.......................23
表五 多角化與盈餘管理之關係................................26


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